- The application of VAT in excess or improperly by the seller or service provider results in a fixed penalty ranging from €250 to €10,000 for the buyer
- The right to deduction is limited to the tax due only
- The implementing decree of the tax delegation reforms the national sanctioning system and clarifies doubts regarding the deduction of improperly charged VAT
- The penalty for illegitimate deduction of tax is also reduced
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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