Ruling #529: Tax treatment applicable to price adjustments on the taxable base

Tax treatment applicable to price adjustments on the taxable base – VAT taxable amount – VAT – art. 13 and 26 of Presidential Decree no. 633/72

Decision: Consequently, the amounts in question must in principle be considered relevant for VAT purposes and, therefore, can be considered as principle, relevant for VAT purposes and, therefore, they can be considered as increases or decreases in the Therefore, the amounts in question must be understood, in principle, as relevant for VAT purposes and, therefore, may be considered as increases or decreases in the taxable base of the same transactions.
In this regard, it should be noted that the above changes will be documented by means of the issue of a note of increase or decrease in variation pursuant to article 26 of the 26 of Presidential Decree no. 633/1972.

Source Agenzia Entrate

 

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