Taxpayer Division
Central Directorate Small and Medium Enterprises
Response no. 355/2021
SUBJECT:
ALFA], hereinafter also the petitioner, wishes to briefly report the following. The petitioner acts as Representative” in the VAT Group [BETA], which was established, as of January 1, 2020, pursuant to articles 70-bis et seq. of Presidential Decree no. President of the Republic no. 633 of October 26, 1972, hereinafter the “VAT Decree”. The Representative makes the VAT payments by the 16th day of each month and pay to the Treasury any VAT due from the VAT Group [BETA], as provided for by paragraphs 1 to 3 of the paragraphs 1 to 3 of article 4 of the Ministerial Decree of April 6, 2018 (hereinafter the Ministerial Decree), published in implementation of the regulations on the subject of the VAT Group, pursuant to article 70-duodecies, paragraph 6, of the VAT Decree. The petitioner also reports that the VAT debit or credit position of the VAT Group BETA] VAT Group’s VAT credit or debit position is primarily generated by the volumes of the “Separate Leasing Activity” for which it is exclusively responsible. its exclusive competence. Given that article 4, paragraph 3, of the Ministerial Decree excludes “offsetting, pursuant to art. 17 of the Article 4, paragraph 3, of the Ministerial Decree excludes “offsetting, pursuant to art. 17 of Legislative Decree no. 241 of July 9, 1997, with credits relating to other taxes or contributions accrued by Group participants”, the petitioner, in his capacity as “Representative” and, therefore, a party belonging to the VAT group other than the participants, asks to be able to participants, asks to be able to offset his own tax credits against the payable arising from the VAT Group.
Source: gov.it
