By resolution 69/2020 dd. Oct 22, 2020, the AdE considered VAT deductible relating to rechargeable mobile telephony services purchased by taxable persons as end users, in accordance with art. 4 of D.M. 366/2000 which, for them, provides for the separate exposure of VAT on the invoice.
However, the Agency itself has, on several occasions, specified that it is necessary to distinguish between “prepaid subscription” telephone traffic and “consumer subscription” telephone traffic, whereas only the former falls under the special single-phase scheme (circ. 25/E/2008 and ris. 140/E/2004).
Moreover, it is the same Article 100a of the Treaty. 4 of D.M. 366/2000 which, in defining the methods of invoicing, expressly refers to transactions with tax to be payable by the holder of the concession, authorization or individual license, according to art. 74, paragraph 1,(d) of D.P.R. 633/1972.
Therefore, for telephone traffic in “prepaid subscription” sold by the holder of the concession, authorization or license directly to end-users, it is the particular method of solving the tax that characterizes the single-phase regime that automatically excludes the deduction and, it must be considered, the “split payment”, despite the fact that VAT must be displayed on the invoice.
Summary by Marco Peirolo
Source Agenzia Entrate
