Supplies of natural gas used for domestic and industrial purposes, accounted for in the invoices issued in relation to the estimated or actual consumption taking place in October, November and December 2021, are subject to the super-reduced VAT rate of 5%.
Unofficial translation
Article 2
By way of derogation from the provisions of Presidential Decree Republic of October 26, 1972, no. 633, the supply of methane gas used for combustion for civil and industrial purposes as per article 26, paragraph 1 Article 26, paragraph 1, of Legislative Decree no. 504 of 26 October 1995, accounted for in invoices issued for the estimated or actual consumption of actual consumption in October, November and December 2021, are subject to a VAT rate of 5%.
Where the supplies pursuant to the first period are accounted for on the basis of estimated estimated consumption, the 5% VAT rate is also applied to the difference deriving from the the difference deriving from the amounts recalculated on the basis of actual consumption actual consumption, including in percentage terms, for the months of October, November and December 2021.
Source Offical Gazette
