VAT deduction rules are different during the year and at the end of the year, so particular attention has to be paid in order to properly detect the initial and the final terms for VAT deduction.
These rules apply both to VAT taxable persons established in Italy respectively Italian permanent/fixed establishments and to non-resident entities having a mere VAT registration in Italy (by way of direct VAT registration or appointment of a fiscal representative in Italy).
Source WTS
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