Sardinia’s leap forward: pay less at the island’s ports this summer!


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bee_sardiniaRemember when we announced the explosion of chaos in Italian ports, unable to figure out whether to charge 10 or 22 percent VAT on rented berths? After Campania’s absurd decision to go to the Constitutional Court to have the application of the 10 percent VAT on moorings annulled, fortunately there are a few regions that instead seize the ball and try to favor (also) boaters: it is Sardinia.

The rule, approved by the regional council as an amendment to the Finance Bill, classifies Sardinia’s “marina resorts” among the open-air accommodations where the 10 percent preferential VAT will apply. “This is a measure of great importance to regional nautical tourism and Sardinia’s marinas“, stressed the regional tourism councilor, Francis Morandi, “Which are looked at with great attention“.


Two years ago, boat moorings were also finally equated with open-air tourist facilities, as with RV parking areas, to which a 10 percent VAT was applied instead of the usual 22 percent VAT. Previously, some regions such as Liguria and Friuli Venezia Giulia and Emilia Romagna had fended for themselves by passing regional laws on the “Marina Resort” principle. Well, after the 2016 Stability Law had made the 10 percent rule permanent it all seemed to be over. And no, they don’t. A month ago the Constitutional Court, to which the Campania region had appealed, arguing against its own interests that the rule was not applicable in its territory, ruled that the application of the 10 percent tourist VAT on berths was illegal.

So what, everybody stop? No because, thanks to their regional laws, the three regions that had passed autonomous regulations continue to apply, if the port facility has the requirements of a “marina resort,” 10% VAT. Meanwhile, other regions (such as Sardinia mentioned above) and – hear hear – such as Campania itself, which originated the chaos, are running for cover by trying to pass legislation that would allow them to charge 10 percent VAT.



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