- The 2025 VAT return instructions appendix incorporates changes from Legislative Decree No. 186/2025.
- The decree abolishes adjustment of VAT deduction for changes in the regime of taxable transactions, deduction regime, or business activity.
- Adjustments remain in effect for transitions between the ordinary VAT regime and the flat-rate regime, and between the advantageous tax regime and the ordinary regime.
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.
Latest Posts in "Italy"
- Italy Allows SPVs to Recover Input VAT on Merger Leveraged Buyout Transaction Costs
- Italy: Supreme Court Confirms VAT Refund from Treasury for Long-Term Insolvent Customer Debts
- VAT Return: Calculating Deductible Tax and Pro Rata Results in Section VF for 2025
- 2025 VAT Balance Payment Deadline and Options for Deferral or Installments
- VAT on Professional Fees from a Dissolved Company: Effects of Relocation and VAT Closure
