Only the actual consignee of the imported goods – used in the exercise of his own activity – may deduct the VAT paid at customs, subject to registration of the customs registration of the customs invoice in the register of purchases
Source: gov.it
Latest Posts in "Italy"
- Italian Supreme Court Rules Non-Deductible VAT on Non-Existent Transactions Not a Business Expense
- Legislative Decree on Third Sector, Business Crisis, Sports, and VAT: Proposed Amendments to VAT Deductions
- Company in Liquidation: VAT Deduction Allowed on Late Invoices for Liquidation Activities
- Resolution No. 50: Refund of Undue VAT (Article 30-ter of Presidential Decree No. 633/1972)
- Commercial Property Conversion to Residential: VAT Deduction Adjustment Required Under Italian Tax Law
