As is known, under the flat- rate scheme the taxpayer does not deduct VAT on purchases ; in this article we see how access to investment subsidies presents a series of problems related to the total non-deductibility of VAT on purchases.
The issues arise not so much at the time of the investment as in the cases of transition from the flat rate regime to the simplified (or ordinary) regime or vice versa, since the rules that provide for the adjustment of VAT on assets for which the five years of surveillance.
Source: commercialistatelematico.com
