For the VAT deduction there is time until the presentation of the annual return

2 May is the deadline for exercising the right to deduct VAT relating to invoices and customs bills received by 31 December 2022 but which have not been included in the periodic settlements relating to 2022. In the case of “”forgotten invoices”” relating to carried out during 2022, in fact, the taxpayer can exercise the right to deduct VAT by reporting – in part VF of the annual VAT return model – the tax relating to purchases made in 2022, for which payment has occurred of the tax in that year, you are in possession of the invoice and the annotation of the document took place in the VAT register of purchases in 2023 (by 2 May), in the appropriate section.

Source: ipsoa.it

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