- The Omnibus Decree (Legislative Decree No. 148/2026) extends the deadlines for VAT deduction and purchase invoice registration in Italy.
- It amends Articles 19 and 25 of DPR 633/1972.
- Taxpayers may deduct VAT and register passive invoices until the second year after the year the right arose or the invoice was received.
Source: commercialistatelematico.com
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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