Italian Tax Agency Clarifies VAT Adjustment Notes During Preventive Agreement Proceedings

The Italian Revenue Agency, in response to inquiry no. 234, clarified the issuance of the VAT adjustment note under art. 26 paragraphs 3-bis and 10-bis of DPR 633/72 during pending bankruptcy proceedings. It specifies that if the supplier chooses not to issue the adjustment note when the client is under bankruptcy, the adjustment can still be made later, based on art. 26 paragraph 2 of DPR 633/72, when the distribution plan confirms the procedure’s unfruitfulness.

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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