- DLgs. 148/2026 has extended the deadline to claim VAT deductions on purchases and imports back to a “two-year” window.
- The deduction can now be exercised no later than the VAT return for the second year after the right arose, and invoices/customs bills must be recorded by the filing deadline for that same second year.
- This reverses the shorter deadline introduced by DL 50/2017, which had linked deduction more tightly to invoice recording.
- The reform is justified by mandatory e-invoicing, which already ensures the invoice is received before deduction can be claimed.
- It is unclear whether the new longer deadline also applies retroactively to earlier years, but the lack of a transition rule may suggest it does.
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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