Guidance issued by Agenzia Entrate – Risposta no. 133
The supplier of a VAT group, who has not received any indication of the VAT number on the invoice of the individual participant and uses the VAT number of the VAT group instead, or has not provided timely regularization of the document issued, once the issue of the “corrective” self-invoice, by the VAT group, pursuant to Article 6, paragraph 8, of Legislative Decree 471/1997, will not be required to issue a further notice. In fact, the supplier will have to record in the records the regularization by the counterparty and keep the issued document.
Soiurce Agenzia Entrate
Unofficial translation in English
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