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VAT credits, the certificate of compliance, blocks and penalties: when offsetting stops
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Decree-Law 78/2009, Art. 10, paragraph 1, letter a), items 7 and 7-bis, consolidated text version 4 (version 5 records the repeal by Legislative Decree 33/2025) — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 241/1997, Art. 17, paragraphs 1, 2-quater, 2-quinquies and 2-sexies, and note on Art. 31 of Decree-Law 78/2010, consolidated text version 26 — verified on September 25, 2026
- Gazzetta Ufficiale — Decree-Law 223/2006, Art. 37, paragraphs 49-ter, 49-quater and 49-quinquies, consolidated text version 21 (version 22 only records the repeal) — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 471/1997, Art. 13, paragraphs 4, 4-bis, 4-ter, 5 and 5-bis, consolidated text version 7 (version 8 only records the repeal) — verified on September 25, 2026
Contents linked from this module
- Periodic VAT payment guide
How to fill in and send the F24 for a monthly or quarterly VAT payment.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.