- ALFA Srl owns five tourist trains traveling on rubber wheels
- The company has a concession from Comune Beta for tourist transport in the city
- The company pays an annual fee to the municipality for the concession
- The activity falls under Ateco codes for entertainment and urban/suburban passenger transport
- Users pay the company for transport tickets, as defined by a Ministry of Finance decree
- The company seeks clarification on VAT exemption for tourist transport and tax certification requirements
- The company claims to follow VAT exemption rules and does not transmit electronic records or provide tax certification
- The tax agency disagrees with the company’s interpretation of VAT exemption rules and electronic record-keeping requirements
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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