With the purpose of reducing the VAT gap, Italy introduced the split-payment mechanism as a VAT accounting method for supplies of goods and services made to public bodies. The author explains that this mechanism creates a constant excess input VAT position for suppliers of goods and services to public bodies, which is particularly worrying for these suppliers. Forming an important part of the economy of Italy, such suppliers have particular concerns regarding the repayment of any input VAT from the authorities, particularly during an economic crisis.