- The VAT compliance certificate issued by a qualified professional remains valid even if the required checks were not performed.
- Any lack of controls is considered a formal violation by the professional, subject only to an administrative penalty.
- The taxpayer’s VAT credit is not automatically denied due to these formal violations.
- This was established by the Italian Supreme Court (Corte di Cassazione) with ordinance no. 4917 on March 5, 2026.
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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