Application of VAT on airport services provided by municipalities: clarification by the Revenue Agency.

• The Municipality must apply VAT on airport services provided
• Services provided by a Municipality managing an airport are subject to VAT
• The Agency of Revenue clarified this in response to a published inquiry
• The airport regulations require payment of fees for services
• The services are subject to VAT according to the Agency of Revenue
• The subjective requirement is specified in article 4 of DPR 633/72
• Commercial activities related to airport services are considered regardless of being carried out by public entities

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.