- Italy’s Legislative Decree No. 148/2026, effective August 12, 2026, extends VAT deadlines for input VAT recovery and for registering purchase invoices and customs bills.
- Taxpayers may now recover input VAT and record the related documents until the VAT return filing deadline for the second year after the right arises or the invoice is received.
Source: kpmg.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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