Procedure

Deductions before the actual start of the delivery of goods and provision of services will be made by provisionally applying to the supported quotas the deduction percentage proposed by the taxpayer to the Administration, unless the latter sets a different one.

The request for a provisional percentage of deduction must be made at the time of submitting the census declaration of beginning of activity, said request not being necessary when all the operations to be carried out generate the right to deduct the VAT supported.

The application is submitted to the competent body of the Tax Agency and is deemed to be granted after one month (counted from when the application was entered in the registry of the competent body for processing) without a resolution having been notified.