- Italy’s Revenue Agency confirmed the 10% reduced VAT rate applies to operational waste-management services (collection, transport, disposal, recovery) and construction of educational buildings.
- Administrative services related to the municipal waste tax (TARI), including billing and tax management, remain subject to the standard VAT rate.
- If waste-management and TARI services are bundled in one contract, each service retains its respective VAT rate; the standard rate applies unless fees are itemized.
- Construction services for buildings used for educational or collective purposes qualify for the 10% VAT rate; design services only qualify if included in the same contract.
- Mixed-use buildings get the reduced rate only if the educational function is genuine, not incidental.
Source: regfollower.com
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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