For goods delivered at the end of 2022 with invoice received in 2023, input VAT is not deductible in December. Normally art. 1 of Presidential Decree 100/98 allows you to exercise the right to deduct VAT in the settlement relating to the month of execution even if the purchase invoices are received and noted by the 15th of the following month. However, an exception is made “for purchase documents relating to operations carried out in the previous year “, ie for invoices “at the turn of the year”.
Source: eutekne.info
