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VAT deduction with possession of customs declaration

The right to deduct the VAT paid in Customs is exercised by recording the customs bill in the register of purchases referred to in art. 25 of Presidential Decree 633/72. In addition to this aspect of a formal nature, it is however necessary to comply with the substantive conditions referred to in art. 19 paragraph 1 of Presidential Decree 633/72

Source: eutekne.info

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