If the non-taxable active operations carried out by a habitual exporter should become taxable for VAT purposes , the ceiling must be adjusted, reduced or eliminated in order not to make purchases without VAT.
Source: commercialistatelematico.com
Latest Posts in "Italy"
- Italian Revenue Agency Clarifies Input VAT Deductions for Liquidation-Related Services in Letter No. 251/2025
- Italian Company in Voluntary Liquidation Can Deduct VAT on Purchases Despite Exempt Activities
- Italy’s Law 207/2024 Grants Tax Benefits for Asset Transfers to Shareholders
- VAT Deduction Rights for Companies in Liquidation Under Italian Tax Law
- VAT Deduction Allowed on Purchases During Company Liquidation Phase