- The company [ALFA] is seeking clarification on the VAT payment for energy products from a fiscal warehouse
- They purchase diesel for vehicles from [BETA] and store it in a fiscal warehouse without VAT
- They make cumulative VAT payments based on estimated products to be extracted from the warehouse
- They ask how to recover VAT paid with tax code 6044 and what to do if the VAT paid is higher than the extracted products
- The company believes the issue should be resolved based on similarities with VAT regimes for extraction from fiscal warehouses
- They issue self-invoices to deduct VAT on extracted products and close the invoice with a reduction of VAT credit
- At the end of the year, they have a VAT credit from the difference between VAT paid with tax code 6044 and VAT recovered from self-invoices
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.
