The turnover of entities operating in the air passenger and/or freight transport sector shall be considered to be the same as the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. the date of publication of Decision No 242/2022, in respect of transactions which, under a single air transport contract, constitute:

a) for passenger transport:

a1) national transport carried out entirely within the State territory and subject to 10 % VAT rate (Table A Part III127-novies, annexed to Presidential Decree No 633 of 26 October 1972, i.e. the rate currently in force;

a2) international transport, solely for the part of origin/destination/transshipment in Italy, subject to non-taxable regime pursuant to Article 9(1)(1) of Presidential Decree No 633/1972;

b) for freight transport:

b1) transport relevant for VAT purposes in the State territory and subject to 22% VAT rate, i.e. the rate currently in force;

b2) international transport, solely for the part of origin/destination/transshipment in Italy, subject to non-taxable regime pursuant to Article 9(1)(2) of Presidential Decree No 633/1972.