New for VAT pre-compiled documents: with provision of 12 January 2023, the Revenue Agency extends the trial period to 2023 and expands the audience of recipients of the VAT documents processed by the Agency. From the transactions carried out in the last quarter of 2022, the draft VAT documents (i.e. VAT and LIPE registers) are made available to “special” quarterly taxpayers as well as to taxpayers who apply a specific method for calculating admissible deductible VAT (e.g. example, agricultural producers) and to those who have been subjected to bankruptcy or compulsory administrative liquidation.
Source: ipsoa.it
