Module 220 min2160 wordsFree — no account
Unpaid invoices: recovering VAT through insolvency proceedings and fruitless enforcement
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 26, paragraphs 3-bis, 5, 5-bis, 10, 10-bis and 12, with update notes (208), (213) and (222) (version 16, the last non-empty one before repeal from 1 January 2027) — verified on September 25, 2026
- Revenue Agency — E-invoicing FAQ, Issuing e-invoices category: electronic adjustment notes — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 17, first paragraph: the supplier pays over the tax on its transactions (version 28, the last non-empty one) — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate used to extract the tax from a partial recovery — 22%
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Split a partial recovery into net amount and tax
The calculator breaks a gross amount into its taxable part and the VAT it contains, at the rate you choose.
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.