- VAT Deduction for the amount paid at the time of importation of goods
- For the actual recipient of the goods
- Used by that taxable person for his economic activities
Sources (in Italian)
- Agenzia Entrate – Rules governing the deduction of value added tax after the amendments introduced by Decree-Law no. 50 of April 24, 2017, converted with amendments by Law no. 96 of June 21, 2017
- Agenzia Entrate – Law n. 13/2021 – Import – VAT deduction paid at customs
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