- The obligation to rectify starts from the receipt of the VAT credit note.
- The recipient must rectify the credit towards the tax authorities within a certain period of time.
- The rectification is optional for the seller/provider.
- The Italian Revenue Agency has clarified the deadline for the recipient to rectify the deduction previously made.
Source: ipsoa.it
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.