The right to deduct VAT paid through reverse charge in case of facilitated adherence to the incorporating entity

• The cedente can charge the VAT paid to the incorporating party
• The reimbursement can also be applied in case of agreement with L. 197/2022
• Article 60 paragraph 7 of DPR 633/72 allows the cedente or prestatore to charge the VAT paid to their cessionario or committente
• The cessionario or committente has the right to deduct the VAT within the declaration of the second year after paying the tax
• The Agenzia delle Entrate has deemed the exercise of the reimbursement right legitimate in the case of the cedente charging the higher VAT due to the cessionario

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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