The Revenue Agency expressed its opinion on the objective scope of application of the 5% VAT rate for supplies of thermal energy in the period between 1 October 2022 and 31 December 2022. In the case in question, the applicant company supplies its customers with the thermal energy produced by plants fueled, in whole or in part, with methane gas and administered via a district heating network, under both an “energy service” contract and of contracts other than the latter.
Sources:
Latest Posts in "Italy"
- Italy Considers Fuel Excise Cuts as Oil Price Surge Boosts VAT Revenues Amid Iran Crisis
- IVA 2026: Year-End Checks to Prevent Exporters’ Plafond Overruns in Annual VAT Declaration
- Italy Launches Online Service to Link Cash Registers and POS for 2026 Compliance
- Italy Clarifies POS-Cash Register Integration Rules for Bowling, Amusement, and Restaurant Activities from 2026
- Italy Clarifies VAT Rules for Milestone Payments in Intra-Community Goods Supplies
