- The taxpayer did not register certain purchase invoices in the 2023 VAT records or in the section for invoices received in 2023 and registered in 2024.
- The VAT on these invoices, although deductible, was not included in the 2023 VAT declaration due to a material error.
- The taxpayer seeks clarification on how to recover the VAT deduction and any penalties for the necessary compliance.
- The taxpayer believes the VAT can be recovered through an amended declaration within the specified deadline.
- The taxpayer argues no penalty is due for late registration as there is no damage to the Treasury, only to themselves, and suggests a fixed penalty with possible reductions.
- The tax agency notes the opinion is based on the information provided and reserves the right to verify the facts.
- The right to deduct VAT arises when the tax becomes due and must be exercised by the declaration for the year the right arose.
Source: agenziaentrate.gov.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.
