- VAT Credit for 2023 can be used for compensation with different thresholds for conformity checks
- For those who meet ISA parameters, no conformity check is needed for credits up to 50,000 euros
- It is important to promptly decide how to use the credit IVA from the 2023 declaration
- Credits can be used for “horizontal” compensation within the F24 model
- No specific constraints for credits up to 5,000 euros annually
- For credits over 5,000 euros annually, a conformity check is required before using for compensation
- Horizontal compensation can only start 10 days after submitting the IVA declaration
- Example: to use the credit IVA for 2023 with debts due on March 18, 2024, the declaration must be submitted in advance
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.
