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Following the publication of Manouvrina decree, the statute of limitations for VAT deduction in Italy has been reduced. Going forward, VAT deduction will only by allowed by 30 of April of the following year. This date is the due date for the Annual VAT return, hence a purchase invoice will only be deductible until the last day in which the Annual VAT return for the period in which the invoice was incurred can be submitted.
Before these changes, the statute of limitations covered a much longer period, as VAT could be deducted until the 31 December of the fourth year following the year in which VAT was incurred.
The new rules will oblige all companies to do a detailed review all purchase invoices before the annual VAT return is submitted.