Discarded invoices and invoice discount: Revenue explains how to apply for the Superbonus


Emma Potter

The question

The taxpayer, called ALFA, exposed a situation in which an invoice issued on 28 December 2023 and intended for a private individual was rejected by the ES. Subsequently, the same invoice was resent with the same number and date.

The problem arises because since it is an invoice relating to the 110% Superbonus, for which the cash principle does not apply, the relevant date is that of sending to the ES.

ALFA asks if the invoice can be considered issued by 2023, thus allowing the application of therate of 110% or whether it should be subject to percentage reduced by 70% expected for 2024.

Interpretative solution proposed by the taxpayer

The taxpayer believes that the invoice should be considered transmitted by December 31, 2023, even if discarded and subsequently corrected.

Consequentially, the 110% rate should be applicablesince the transmission to the ES took place by the end of 2023, and the subsequent rejection and reissue should not invalidate the date of the first sending.

Opinion of the Revenue Agency

The Revenue Agency, in responding, initially underlines that the verification of the requirements for the accrual of the 110% Superbonus or the applicability of the discount on the invoice is not the subject of the request, aspects for which it refers to the existing practice documents and the clarifications already published.

Entering into the merits of the doubt posed by the taxpayer, the Agency reiterates that one invoice sent to the ES but rejected cannot be considered legally existing or issued. However, he points out that the deviation does not affect the timely issuing of the documentprovided the problem that caused the discard be corrected within five days from receiving the reject message. This principle is essential to guarantee the validity of the first sending date.

The Agency explains that an invoice sent within the deadlines set by thearticle 21 of the dPRn 633 of 1972rejected by the SdI e postponed in the following five days with the same number and datecan be considered promptly issued.

If the invoice for the services rendered is not issued at the same time as the payment, the relevant date is that of the execution of the operation, i.e. payment, including via discount. The invoice, if sent to the ES within the legal deadlines, will result correctly issued.

Pay attention to the timing

In light of the above, the Revenue Agency concludes that the interpretative solution proposed by the taxpayer is shareable. Therefore, an invoice sent to the ES by 31 December 2023, although discarded and subsequently corrected within the legal deadlines, can be considered issued in 2023, allowing the application of the 110% rate.

In summary, the key is timely correction of errors within the deadlines set by the legislation, which allows the validity of the date of first sending to the ES to be maintained.