Review of prices and billing methods
The issue being clarified concerns the sums recognized by the Municipality as compensation for the expensive materialswhich must be invoiced by the companies belonging to the RTI in such a way autonomous (each company maintains fiscal autonomy) e proportional to your participation fee.
Ministerial Decree 381/2022 establishes that the contracting authorities assign the contribution to the mandating companyThat he then leaves again the sums between the companies in the group based on internal agreements. This provision has created uncertainty about the correct issuing of invoicesas it seemed possible to issue a single invoice by the agent company.
However, the Revenue Agency reiterated that, based on legal principle no. 17/2018, every RTI company retains fiscal autonomy and therefore must issue your invoice towards the contracting authority.
Issuing of invoices: operating methods
The Agency specified that, although the Municipality can make the payment directly to the agent, the latter will have to divide the sums among the companies in the group based on the agreements reached. This payment method does not affect individual billing obligations of participating companies.
Alternatively, it is permitted for the parent company to issue invoices on behalf of the other companiesbut on condition that this is clearly specified in the tax document, pursuant to art. 21, paragraphs 1 and 2, letter. n, of Presidential Decree 633/1972.
It was underlined that the provision of Ministerial Decree 381/2022 it concerns exclusively the financial aspector the method of disbursement of public funds e does not affect companies’ invoicing obligations. Therefore, the use of a ministerial platform that requires the inclusion of only one company as a beneficiary does not change the tax rules for issuing invoices.
Conclusions
The interpretative solution proposed by the applicant, i.e. individual invoicing by each company of the RTI for its share of competence, was deemed correct by the Revenue Agency.
