Italy Tax Agency Clarifies Application of Reduced VAT Rate for Certain Theme Park Services

The Italian Revenue Agency April 11 issued Letter No. 96/2025, clarifying the application of a reduced VAT rate for specified theme park services. The taxpayer, a theme park operator, argued that parking services were essential due to the park’s location and limited public transport options. Similarly, the taxpayer considered the rental of umbrellas and cabanas necessary because of the limited availability of free sunbeds and the absence of free areas for visitors. The taxpayer asked whether these services qualify for the reduced 10 percent VAT rate. The Tax Agency partially accepted the request, determining that parking is an accessory service ...