The introduction of these additional requirements does not imply the cancellation of the provision of article 4 of the decree which, for the specific hypotheses indicated, allows the separate display of VAT on the invoice for the purpose of exercising theright of deduction.
It follows, therefore, that the tax deduction, in the case described, can be exercised according to the rules and within the limits established by article 19 of Presidential Decree 633/1972, on the assumption that Alfa, as stated by it, purchases is rechargeable mobile phone services as the end user of the service.
Source: gov.it
