- The 10% VAT rate cannot be applied to waste removal services under a contract if it is not part of an approved remediation project
- This was confirmed by the Italian Revenue Agency in response to inquiry number 234
- According to section 127-septies of Table A, part III, attached to DPR 633/72, the reduced VAT rate applies to contract services related to the construction of primary and secondary urbanization works
- These works include health facilities and those aimed at the remediation of contaminated areas as per article 266, paragraph 1 of Legislative Decree 152/2006
- For the reduced VAT rate to apply, the works must be included in a remediation project officially approved by the competent authority as clarified by previous administrative practices
- In the case addressed in response number 234, the competent regional authority had not approved any remediation project as per Legislative Decree 152/2006, and the remediation activity was only potential, pending soil quality checks after waste removal
- Therefore, the Agency ruled that the 10% VAT rate could not be applied in this specific case
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.
