Clarification on the Deduction of VAT Paid on Imported Goods

• VAT Deduction for the amount paid at the time of importation of goods
• For the actual recipient of the goods
• Used by that taxable person for his economic activities

Sources (in Italian)

• Agenzia Entrate – Rules governing the deduction of value added tax after the amendments introduced by Decree-Law no. 50 of April 24, 2017, converted with amendments by Law no. 96 of June 21, 2017
• Agenzia Entrate – Law n. 13/2021 – Import – VAT deduction paid at customs