- The responses to inquiries n. 115 and n. 479 have sparked discussions among professionals due to the restrictive interpretations by the tax administration regarding the right to VAT deduction. Both documents emphasized that the tax can be recovered through a supplementary declaration only if the purchase invoice was previously recorded in the register as per art. 25 of DPR 633/72. Failure to register within the terms is considered a definitive waiver of the right by the agency.
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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