An amendment to the 2023 Budget law extends the VAT concessions already provided for the supply of methane gas used for combustion for civil and industrial uses. In particular, the reduced VAT rate of 5% will also apply to supplies in execution of “energy service” contracts and to the supply of district heating services accounted for in the invoices issued for estimated or actual consumption for the period January-March 2023. in addition, the VAT rate applicable to pellets has been reduced to 10%, limited to 2023.
Source: ipsoa.it
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