{"id":58662,"date":"2024-11-27T15:46:10","date_gmt":"2024-11-27T14:46:10","guid":{"rendered":"https:\/\/www.autorita-trasporti.it\/?post_type=cpt_faq&#038;p=58662"},"modified":"2024-11-27T15:46:10","modified_gmt":"2024-11-27T14:46:10","slug":"how-is-the-relevant-turnover-for-the-2024-contribution-calculated-for-entities-operating-in-the-air-passenger-and-or-freight-transport-sector","status":"publish","type":"cpt_faq","link":"https:\/\/www.autorita-trasporti.it\/en\/cpt_faq\/how-is-the-relevant-turnover-for-the-2024-contribution-calculated-for-entities-operating-in-the-air-passenger-and-or-freight-transport-sector\/","title":{"rendered":"How is the relevant \u2018turnover\u2019 for the 2024 contribution calculated for entities operating in the air passenger and\/or freight transport sector?"},"content":{"rendered":"<p>The turnover of entities operating in the air passenger and\/or freight transport sector will be based on the amount reported in the last VAT return submitted on 24 January 2024, i.e. the date of publication of Decision No. 194\/2023. This turnover pertains to transactions that fall under a single air transport contract and consist of:<\/p>\n<p>a) for <u>passenger<\/u> transport:<\/p>\n<p>a1) national transport carried out entirely within the State territory and subject to 10\u00a0% VAT rate (Table A Part III<em>127-novies<\/em>, annexed to Presidential Decree No. 633 of 26 October 1972, i.e. the rate currently in force;<\/p>\n<p>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;<\/p>\n<p>&nbsp;<\/p>\n<p>b) for <u>freight<\/u> transport:<\/p>\n<p>b1) transport relevant for VAT purposes in the State territory and subject to 22% VAT rate, i.e. the rate currently in force;<\/p>\n<p>b2) international transport, calculated by applying a flat rate percentage of 38% to the total value of transport services with origin\/destination\/transhipment in Italy.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false},"taxonomy_anno":[516],"taxonomy_cat_faq":[235],"taxonomy_tag_cloud":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/cpt_faq\/58662"}],"collection":[{"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/cpt_faq"}],"about":[{"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/types\/cpt_faq"}],"version-history":[{"count":1,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/cpt_faq\/58662\/revisions"}],"predecessor-version":[{"id":58663,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/cpt_faq\/58662\/revisions\/58663"}],"wp:attachment":[{"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/media?parent=58662"}],"wp:term":[{"taxonomy":"taxonomy_anno","embeddable":true,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/taxonomy_anno?post=58662"},{"taxonomy":"taxonomy_cat_faq","embeddable":true,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/taxonomy_cat_faq?post=58662"},{"taxonomy":"taxonomy_tag_cloud","embeddable":true,"href":"https:\/\/www.autorita-trasporti.it\/en\/wp-json\/wp\/v2\/taxonomy_tag_cloud?post=58662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}