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Old VAT Rules Restored: Changes in Deduction Adjustments and Tax Recovery for Shell Companies

  • The conversion into law of DL 200/2025 (“Milleproroghe”) by Law 26/2026 reinstates the effectiveness of art. 19-bis2, paragraph 3, of DPR 633/72.
  • This article regulates the correction of VAT deduction in the VAT return.
  • There are also new provisions for the recovery of tax from MLBO and for shell companies.

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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