Treatment for VAT purposes of water supply and wastewater collection and treatment services

• The company ALFA is fully owned by public entities.
• ALFA operates in various sectors, including water and environmental services.
• ALFA is the sole operator of the Integrated Water Service (SII) and the collection and purification of wastewater.
• ALFA is the sole operator of the SII through a management agreement with the municipalities in the province of X.
• The provision of water to domestic, public, and commercial users in the province of X is alternately carried out by ALFA or the local unit in the municipality of Y.
• The local unit in Y qualifies as a stable establishment for ALFA for VAT purposes.
• ALFA also provides wastewater collection and purification services to various municipalities, both in Italy and abroad.
• ALFA recently concluded contracts for the supply of drinking water with the companies BETA and GA.

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.