With regard to pharmaceutical pay-back, the decrease in VAT can be made by issuing a specific accounting document to be recorded in the VAT registers and to be kept, in which to indicate the details of the deed (including its publication in the Official Gazette) with which AIFA definitively determined the amounts to be paid, or the sentence with which the competent judges ruled on the point. This was clarified by the Inland Revenue with the publication of the response to ruling no. 440 of 29 August 2022.
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