In Poland, postponed accounting of import VAT has already been introduced for years but it was subject to specific conditions. The access to this beneficial regime has however been broadened since July 01st 2020
Italy: deduction of input VAT that is charged too late. A European business, which is registered for VAT in Italy as a foreign entity, made a supply which was subject to Italian VAT. In first instance, an invoice with no VAT was addressed to the customer. It however appeared that it was a mistake and that local VAT had to be charged. As a consequence, the supplier decided to correct the invoice and regularize the situation a posteriori.