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10% VAT on train transport for tourist-recreational purposes without additional services.

  • The Italian tax authority has clarified the VAT treatment for passenger transport services
  • Exemptions and reduced VAT rates apply to different types of passenger transport
  • A 10% VAT rate applies to passenger transport for tourist-recreational purposes
  • The VAT treatment is based on whether additional services are included in the transport service

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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