Italy Input VAT from invoices issued in 2017, may also be deducted in 2018, if the customer receives the invoice in 2018 and if the invoice is included in 2018’s VAT purchase-ledger 15 April 201820 views1 min read Source: IVA Resolution No. 15/E with clarifications regarding the VAT treatment applicable to free tickets for shows VAT on purchases of fuel – regulations issued
