- Italian Revenue Agency issued Letter No. 96/2025 on April 11
- Clarified reduced VAT rate application for theme park services
- Taxpayer argued parking services are essential due to location and transport
- Rental of umbrellas and cabanas considered necessary due to limited free options
- Taxpayer requested reduced 10 percent VAT rate for these services
- Tax Agency partially accepted request
- Parking deemed an accessory service necessary for park access
- Rental of umbrellas and cabanas qualifies for reduced VAT in water parks only
- Rentals in amusement parks subject to standard 22 percent VAT rate
Source: news.bloombergtax.com
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.
