Revenue Agency with the recent Circular No. 25 of May 19, 2010, provides additional chiarimnenti about VAT on invoices related to meals and stays.
In a nutshell, the circular explains that the Agency VAT on hotels and restaurants are not deducted for lack of the bill, but documented by receipt or tax receipt, would be added to the cost and, as such, is deductible for income tax, both for IRAP.
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