{"id":14061,"date":"2021-05-25T12:09:59","date_gmt":"2021-05-25T10:09:59","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=14061"},"modified":"2021-05-25T12:11:01","modified_gmt":"2021-05-25T10:11:01","slug":"uncollected-vat-recovery-in-bankruptcy-proceedings-new-terms-of-issue-for-credit-notes-with-sostegni-bis-decree","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/uncollected-vat-recovery-in-bankruptcy-proceedings-new-terms-of-issue-for-credit-notes-with-sostegni-bis-decree\/","title":{"rendered":"Uncollected VAT recovery in bankruptcy proceedings: new terms of issue for credit notes with &#8220;Sostegni bis&#8221; Decree"},"content":{"rendered":"<p>Faster recovery times for VAT credits. This is what will be provided by Article no. 18 of &#8220;<em>Sostegni bis<\/em>&#8221; Decree, which will rewrite the wording of Article no. 26 of Presidential Decree no. 633\/72, regarding terms for issuing VAT credit notes.<\/p>\n<p>With regard to bankruptcy proceedings, VAT credit notes will be issued by provider as from the date on which purchaser will be declared bankrupt. If the claim will be subsequently satisfied, an adjustment to opposite sign shall be made.<\/p>\n<p>These amendments will apply to insolvency proceedings started as from the date on which the aforementioned decree comes into force.<\/p>\n<p>The legislative action will align the rules for VAT recovery with those for income taxes, according to article no. 101 of TUIR. So, credit losses deductions of income tax will temporally match to uncollected VAT recovery.<\/p>\n<p><a href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/professional\/marta-pasqui\/\">Marta Pasqui<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Faster recovery times for VAT credits. This is what will be provided by Article no. 18 of &#8220;Sostegni bis&#8221; Decree, which will rewrite the wording of Article no. 26 of Presidential Decree no. 633\/72, regarding terms for issuing VAT credit notes. With regard to bankruptcy proceedings, VAT credit notes will be issued by provider as [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-14061","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uncollected VAT recovery in bankruptcy proceedings: new terms of issue for credit notes with &quot;Sostegni bis&quot; Decree - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/uncollected-vat-recovery-in-bankruptcy-proceedings-new-terms-of-issue-for-credit-notes-with-sostegni-bis-decree\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uncollected VAT recovery in bankruptcy proceedings: new terms of issue for credit notes with &quot;Sostegni bis&quot; Decree - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"Faster recovery times for VAT credits. This is what will be provided by Article no. 18 of &#8220;Sostegni bis&#8221; Decree, which will rewrite the wording of Article no. 26 of Presidential Decree no. 633\/72, regarding terms for issuing VAT credit notes. With regard to bankruptcy proceedings, VAT credit notes will be issued by provider as [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.andersen.dotandmedia.com\/en\/uncollected-vat-recovery-in-bankruptcy-proceedings-new-terms-of-issue-for-credit-notes-with-sostegni-bis-decree\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Italy\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-25T10:09:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-25T10:11:01+00:00\" \/>\n<meta name=\"author\" content=\"Marta Pasqui\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marta Pasqui\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/uncollected-vat-recovery-in-bankruptcy-proceedings-new-terms-of-issue-for-credit-notes-with-sostegni-bis-decree\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/uncollected-vat-recovery-in-bankruptcy-proceedings-new-terms-of-issue-for-credit-notes-with-sostegni-bis-decree\\\/\"},\"author\":{\"name\":\"Marta Pasqui\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/ac3e314b15571586385d05860459d453\"},\"headline\":\"Uncollected VAT recovery in bankruptcy proceedings: new terms of issue for credit notes with &#8220;Sostegni bis&#8221; 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