Use of annual VAT credit or its refund through the F24 form is subject to the “visto di conformità” (compliance stamp)

The use of annual VAT credit or its refund through the F24 form is subject to the “visto di conformità” (compliance stamp) if the amount exceeds certain thresholds. The article explains the requirements for obtaining the compliance stamp and the consequences of non-compliance, including potential penalties and the recovery of improperly used credits.

Source: eutekne.info

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