{"id":11803,"date":"2026-04-24T12:06:39","date_gmt":"2026-04-24T10:06:39","guid":{"rendered":"https:\/\/www.rlvt.it\/emissione-note-di-credito-iva-e-procedure-concorsuali-comunicazione-14-2026\/"},"modified":"2026-04-24T12:12:54","modified_gmt":"2026-04-24T10:12:54","slug":"emissione-note-di-credito-iva-e-procedure-concorsuali-comunicazione-14-2026","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/emissione-note-di-credito-iva-e-procedure-concorsuali-comunicazione-14-2026\/","title":{"rendered":"ISSUING VAT CREDIT NOTES AND INSOLVENCY PROCEEDINGS"},"content":{"rendered":"\n

We would like to draw your attention to the issue of issuing VAT adjustment notes (credit notes) in cases where receivables from debtors subject to insolvency proceedings remain unpaid.<\/p>\n\n\n\n

Where invoices have been issued but remain unpaid due to such proceedings, it is in fact possible to recover VAT already paid by issuing a credit note, in accordance with Article 26 of Presidential Decree 633\/1972.<\/p>\n\n\n\n

The time limits for issuing the credit note vary depending on the date the proceedings were opened.<\/p>\n\n\n\n

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