The Italian Revenue Agency (IRA) has published Ruling No. 175 of 17 September 2026, which clarifies the VAT treatment of data center colocation services. Specifically, the ruling addresses a query from a foreign cloud computing company operating through an Italian branch. The company asked how to correctly classify the purchase of a so-called "private cage" within a third-party Italian data center. This private cage is an exclusive, secure, and locked area enclosed by mesh walls on all four …