- Tax deduction for 2023 still possible: when and with what precautions
- Taxpayer can exercise the right to deduct VAT on purchases and imports within the deadline for filing the annual VAT return for the tax period in which the right arose
- Taxpayer can present a supplementary declaration in favor by December 31 of the fifth year following the filing of the declaration for the tax period in which the right arose
- Be careful: filing a supplementary declaration reopens the terms of assessment with reference to the amended part of the declaration
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.
