Ruling: Omitted exercise of the right to VAT deduction – supplementary declaration

• The company [ALFA] performed a corporate split and transferred a business unit to [BETA].
• [BETA] received invoices for purchases that should have been issued to them after the split.
• Initially, [ALFA] mistakenly recorded and deducted the VAT from these invoices.
• In April 2022, [ALFA] realized the error and made a corrective payment, including the VAT deducted.
• However, [ALFA] later discovered that three invoices related to lease agreements were mistakenly included in the corrective payment.
• These invoices were for the lease of a property in Rome that [ALFA] used for its business activities.
• [ALFA] had the right to deduct the VAT from these invoices.
• The invoices were issued by [GAMMA] as the lessor and were for the fourth quarter of 2021 and the first quarter of 2022.

Source: agenziaentrate.gov.it

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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