VAT deduction rules are different during the year and at the end of the year, so particular attention has to be paid in order to properly detect the initial and the final terms for VAT deduction.
These rules apply both to VAT taxable persons established in Italy respectively Italian permanent/fixed establishments and to non-resident entities having a mere VAT registration in Italy (by way of direct VAT registration or appointment of a fiscal representative in Italy).
Source WTS
Latest Posts in "Italy"
- New VAT Regime for International Transport: Interpretative Doubts on Intermediaries’ Non-Taxability
- Mandatory Integration of POS and Telematic Registers for Electronic Payment Data Transmission from 2026
- Same Tax Regime for Consortium and Members in Contract Execution, Rules Italian Supreme Court
- New VAT Regime for International Transport: Assonime Calls for Broader Exemption to All Intermediaries
- VAT Rules for Spare Parts Supply: Delivery Penalties Do Not Reduce Taxable Base
