On the subject of VAT group settlement, the Internal Revenue Service has clarified that it is not possible to attribute past VAT credit
The legislative intent was to separate VAT credit accrued before and after a company enters the VAT group procedure
Prior to the legislative change, companies’ past credits flowed into the group VAT settlement procedure
Source: ipsoa.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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