Tax Flash: Ιncome tax and accounting treatment of refunded VAT amounts corresponding to rebates
With Circular E.2023/2023, the Independent Authority of Public Revenue (“IAPR”) has eventually shed light on the income tax treatment of VAT corresponding to rebates refunded to pharmaceutical companies, in cases where such VAT had been deducted for income tax purposes in previous fiscal years.
Download the full report to learn more details about rebates.
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