The VAT relating to the bankruptcy debt not paid by the bankrupt underwriter, not recoverable through the variation notes, can be requested as a refund. This was clarified by the Revenue Agency with the principle of law n.4 of 9 February 2021 with which it specified that the impossibility for the contractor, even if defaulting or bankrupt, derives from the position of third party with respect to the original relationships. be the recipient of the variation notes for VAT purposes, both those relating to the sums reduced by the arrangement, to be allocated to the original debtor, and those relating to the composition debt that the same has undertaken to pay, and for which, in the event of bankruptcy, the lender may have crept in.
Source: ipsoa.it
