Sale of VAT Tax Credit for the year 2024

The VAT credit is currently maturing and therefore it is a future credit that can only be obtained for reimbursement in 2025. The early transfer of the VAT credit is valid legally between the parties but becomes effective, also for tax purposes, only when the credit is requested for reimbursement in the annual declaration. The transfer deed must be drawn up in the form of a public deed or a notarized writing and must be notified to the competent office of the Revenue Agency. The notification of the transfer deed must be made after the submission of the declaration in which the transferred future credit is included and requested for reimbursement.