Italy Tax Agency Clarifies Applicable VAT Rate for Waste Transportation Activities

The Italian Revenue Agency March 17 issued Letter No. 6/2026, clarifying the applicable VAT rate for waste transportation activities. The taxpayer, a transportation and logistics industry association, sought clarification on whether transportation is taxed at the reduced 10 percent VAT rate or the standard 22 percent VAT rate when the related disposal is taxed at a 22 percent rate, and whether the rate depends on the waste’s final destination. Upon review, the Tax Agency clarified that: 1) the 22 percent VAT rate applies only to landfill disposal and incineration without efficient energy recovery, not to transportation; 2) waste transportation is ...