{"id":15796,"date":"2026-10-12T16:16:56","date_gmt":"2026-10-12T14:16:56","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=15796"},"modified":"2026-10-12T16:16:57","modified_gmt":"2026-10-12T14:16:57","slug":"omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/","title":{"rendered":"OMNIBUS DECREE: CHANGES REGARDING VAT DEDUCTIONS. CHANGES TO THE PROCEDURE FOR SUBMITTING INTRASTAT FORMS"},"content":{"rendered":"\n

The recent \u2018Omnibus Decree\u2019 (Legislative Decree No. 148 of 7 August 2026, published in the Official Gazette No. 185 of 11 August 2026, Supplement No. 30, and in force from 12 August 2026) has extended the deadlines for recording purchase invoices and for exercising the right to claim input tax deduction.<\/p>\n\n\n\n

<\/div>\n\n\n\n
\"Cover<\/figure><\/div>\n\n\n\n
<\/div>\n\n\n\n
\n
Download newsletter<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69],"tags":[89,90],"yoast_head":"\nVAT Deduction: Omnibus Decree Changes 2026<\/title>\n<meta name=\"description\" content=\"VAT deduction: the Omnibus Decree extends the deadlines to record and deduct purchase invoices, plus the new Intra@web tool. RLVT Circular 23\/2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT Deduction: Omnibus Decree Changes 2026\" \/>\n<meta property=\"og:description\" content=\"VAT deduction: the Omnibus Decree extends the deadlines to record and deduct purchase invoices, plus the new Intra@web tool. RLVT Circular 23\/2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/\" \/>\n<meta property=\"og:site_name\" content=\"RLVT\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-12T14:16:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-12T14:16:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Circolare-23_2026_Detrazioni-IVA_en-724x1024.webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\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\":\"Organization\",\"@id\":\"https:\/\/www.rlvt.it\/#organization\",\"name\":\"RLVT - Tax Legal AFC Advisory\",\"url\":\"https:\/\/www.rlvt.it\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/rlvt-tax-legal-afc-advisory\/\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.rlvt.it\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png\",\"contentUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png\",\"width\":4779,\"height\":902,\"caption\":\"RLVT - Tax Legal AFC Advisory\"},\"image\":{\"@id\":\"https:\/\/www.rlvt.it\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.rlvt.it\/#website\",\"url\":\"https:\/\/www.rlvt.it\/\",\"name\":\"RLVT\",\"description\":\"Relevant Business Matters\",\"publisher\":{\"@id\":\"https:\/\/www.rlvt.it\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.rlvt.it\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Circolare-23_2026_Detrazioni-IVA_en-724x1024.webp\",\"contentUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Circolare-23_2026_Detrazioni-IVA_en-724x1024.webp\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#webpage\",\"url\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/\",\"name\":\"VAT Deduction: Omnibus Decree Changes 2026\",\"isPartOf\":{\"@id\":\"https:\/\/www.rlvt.it\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#primaryimage\"},\"datePublished\":\"2026-10-12T14:16:56+00:00\",\"dateModified\":\"2026-10-12T14:16:57+00:00\",\"description\":\"VAT deduction: the Omnibus Decree extends the deadlines to record and deduct purchase invoices, plus the new Intra@web tool. RLVT Circular 23\/2026.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.rlvt.it\/en\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"OMNIBUS DECREE: CHANGES REGARDING VAT DEDUCTIONS. CHANGES TO THE PROCEDURE FOR SUBMITTING INTRASTAT FORMS\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#webpage\"},\"author\":{\"@id\":\"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c\"},\"headline\":\"OMNIBUS DECREE: CHANGES REGARDING VAT DEDUCTIONS. CHANGES TO THE PROCEDURE FOR SUBMITTING INTRASTAT FORMS\",\"datePublished\":\"2026-10-12T14:16:56+00:00\",\"dateModified\":\"2026-10-12T14:16:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#webpage\"},\"wordCount\":58,\"publisher\":{\"@id\":\"https:\/\/www.rlvt.it\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Circolare-23_2026_Detrazioni-IVA_en-724x1024.webp\",\"keywords\":[\"Piergiorgio Casella\",\"Radu Timofte\"],\"articleSection\":[\"Newsletter\"],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c\",\"name\":\"administrator\",\"sameAs\":[\"https:\/\/www.rlvt.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VAT Deduction: Omnibus Decree Changes 2026","description":"VAT deduction: the Omnibus Decree extends the deadlines to record and deduct purchase invoices, plus the new Intra@web tool. RLVT Circular 23\/2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/","og_locale":"en_US","og_type":"article","og_title":"VAT Deduction: Omnibus Decree Changes 2026","og_description":"VAT deduction: the Omnibus Decree extends the deadlines to record and deduct purchase invoices, plus the new Intra@web tool. RLVT Circular 23\/2026.","og_url":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/","og_site_name":"RLVT","article_published_time":"2026-10-12T14:16:56+00:00","article_modified_time":"2026-10-12T14:16:57+00:00","og_image":[{"url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Circolare-23_2026_Detrazioni-IVA_en-724x1024.webp"}],"twitter_card":"summary_large_image","twitter_misc":{"Written by":"administrator","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/www.rlvt.it\/#organization","name":"RLVT - Tax Legal AFC Advisory","url":"https:\/\/www.rlvt.it\/","sameAs":["https:\/\/www.linkedin.com\/company\/rlvt-tax-legal-afc-advisory\/"],"logo":{"@type":"ImageObject","@id":"https:\/\/www.rlvt.it\/#logo","inLanguage":"en-US","url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png","contentUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2020\/10\/RLVT-Logo.png","width":4779,"height":902,"caption":"RLVT - Tax Legal AFC Advisory"},"image":{"@id":"https:\/\/www.rlvt.it\/#logo"}},{"@type":"WebSite","@id":"https:\/\/www.rlvt.it\/#website","url":"https:\/\/www.rlvt.it\/","name":"RLVT","description":"Relevant Business Matters","publisher":{"@id":"https:\/\/www.rlvt.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rlvt.it\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#primaryimage","inLanguage":"en-US","url":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Circolare-23_2026_Detrazioni-IVA_en-724x1024.webp","contentUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Circolare-23_2026_Detrazioni-IVA_en-724x1024.webp"},{"@type":"WebPage","@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#webpage","url":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/","name":"VAT Deduction: Omnibus Decree Changes 2026","isPartOf":{"@id":"https:\/\/www.rlvt.it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#primaryimage"},"datePublished":"2026-10-12T14:16:56+00:00","dateModified":"2026-10-12T14:16:57+00:00","description":"VAT deduction: the Omnibus Decree extends the deadlines to record and deduct purchase invoices, plus the new Intra@web tool. RLVT Circular 23\/2026.","breadcrumb":{"@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.rlvt.it\/en\/home\/"},{"@type":"ListItem","position":2,"name":"OMNIBUS DECREE: CHANGES REGARDING VAT DEDUCTIONS. CHANGES TO THE PROCEDURE FOR SUBMITTING INTRASTAT FORMS"}]},{"@type":"Article","@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#article","isPartOf":{"@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#webpage"},"author":{"@id":"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c"},"headline":"OMNIBUS DECREE: CHANGES REGARDING VAT DEDUCTIONS. CHANGES TO THE PROCEDURE FOR SUBMITTING INTRASTAT FORMS","datePublished":"2026-10-12T14:16:56+00:00","dateModified":"2026-10-12T14:16:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#webpage"},"wordCount":58,"publisher":{"@id":"https:\/\/www.rlvt.it\/#organization"},"image":{"@id":"https:\/\/www.rlvt.it\/en\/omnibus-decree-changes-regarding-vat-deductions-changes-to-the-procedure-for-submitting-intrastat-forms\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/10\/Circolare-23_2026_Detrazioni-IVA_en-724x1024.webp","keywords":["Piergiorgio Casella","Radu Timofte"],"articleSection":["Newsletter"],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.rlvt.it\/#\/schema\/person\/329c26bf57de9d5d2a8a2ada37a6a51c","name":"administrator","sameAs":["https:\/\/www.rlvt.it"]}]}},"_links":{"self":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/15796"}],"collection":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/comments?post=15796"}],"version-history":[{"count":2,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/15796\/revisions"}],"predecessor-version":[{"id":15815,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/posts\/15796\/revisions\/15815"}],"wp:attachment":[{"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/media?parent=15796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/categories?post=15796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rlvt.it\/en\/wp-json\/wp\/v2\/tags?post=15796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}