No VAT deduction if invoice viewing is arbitrary: Italy’s tax agency clarifies

• The Italian tax authority, Agenzia delle Entrate, has stated that there will be no VAT deduction if the invoice is arbitrarily viewed.
• If a courtesy copy of the invoice is provided, the recipient must verify the documents made available.
• If the invoice cannot be delivered, it will be made available in the recipient’s reserved area on the Agenzia delle Entrate website, and the supplier will notify the customer.
• In this case, the date of receipt is when the recipient views the document, and this action cannot be arbitrarily delayed.
• The Agenzia delle Entrate expressed this in response to an inquiry, stating that any delay would result in a postponement of the starting point for VAT deduction.
• The case in question involves a company preparing its annual declaration for 2021 and discovering some missing documents.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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