10% VAT Rate Confirmed for Waste Transport Services Regardless of Final Disposal Destination

• The Italian Revenue Agency confirmed the 10% VAT rate applies to waste transport services for disposal.
• The 10% VAT rate covers “management, storage, and temporary deposit” services, but excludes landfill disposal and incineration without efficient energy recovery.
• The Ministry clarified that only the delivery of waste to landfill is excluded from the reduced VAT rate, not the transport phase.
• Waste transport is considered a “management service” and always benefits from the 10% VAT rate, regardless of the waste’s final destination.
• The reduced VAT rate applies to all relevant transport cases, as confirmed by the latest legal advice.

Source: eutekne.info

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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