The “Growth” decree (Legislative Decree no. 34 of April 30th, 2019, converted into law no. 58 of June 28th, 2019) provides that, as of January 1st, 2020, it will be possible to assign, in addition to the VAT credits resulting from the annual declaration, also the credits accrued on a quarterly basis.
The new regulatory provision will therefore be applicable from the date of the requests for reimbursement in the VAT TR model for the first quarter of 2020, which must be submitted by 30th April 2020.
