- The Italian Supreme Court held that missing or invalid VAT conformity clearance on a return does not automatically forfeit an existing VAT credit used in offset.
- If the VAT credit is real and tax authorities were not hindered in their audit, the defect is considered formal rather than a substantive non-payment or an “undeclared” credit.
- The ruling does not remove the prior legal requirement to obtain the clearance when needed; it only says its omission or an unauthorized signer does not by itself turn an existing credit into a non-existent or not-owed credit.
- The case involved a company whose 2017 VAT return showed a credit of nearly €260,000, which the tax authority sought to recover because the certifying professional was not registered as authorized to issue the clearance.
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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