The case
The request was submitted by the taxpayer ALFA, a condominium owner in charge of a minimum condominium, who requested clarification on the incorrect display of the discount on the invoice in three invoices issued by the company BETA on 29 December 2023.
The supplier company BETA issued, on 29 December 2023, three incorrect invoiceshaving applied the discount only on the taxable amount, thus omitting to charge the VAT on a reversal basis.
The subsequent debit notes (or rather invoices) produced to rectify the incorrect invoices, even if dated 29 December 2023, were actually transmitted to the SdI and therefore issued on 27 March 2024.
The solution proposed by the taxpayer
The taxpayer had assumed that correct invoices issued via variation notesin accordance with theArticle 26 of the decree of the President of the Republic October 26, 1972, no. 633. The goal was to integrate documents with the correct indication of the discount applied, taking advantage of the voluntary disclosure of which in theArticle 13 of the Legislative Decree 472/1997.
Subsequently, the applicant reported that the BETA company had already rectified the invoices and transmitted the debit notes to the Revenue Agency’s Exchange System (SdI) on 27 March 2024.
The applicant believes that the error has been removed and having produced the intermediate certification of 29 March 2024 and the communications of the option of transfer of credit or discount on the invoice relating to the progress of the works, the same follows from be able to access the tax relief in force in 2023 (110%).
The analysis
The Revenue Agency has analyzed the issue. Let’s summarize the most relevant aspects.
Issuing invoices and discounting on invoices: the invoices issued by the BETA company on 29 December 2023 were incorrect as the discount had been applied only to the taxable amount, without charging VAT. The correct invoices, sent to the SdI on 27 March 2024, were found to have been issued after the 12-day deadline established by theArticle 21, paragraph 4, of Presidential Decree 633 of 1972. Consequently, it was not possible to give legitimate relevance to the date of execution of the operation for the application of the 110% Superbonus.
Relevant legislation: the Revenue Agency recalled circulars nos. 17/E and 27/E of 2023 and the response to question no. 1 of 5 January 2024, according to which, in the case of a full discount on the invoice, the relevant date is the date of issue of the invoice, provided that it is sent to the SdI within the established terms. Failure to comply with these terms led to theapplication of the discount of 70%effective in 2024, instead of 110% expected for 2023.
Violations and sanctions: the Agency specified that the correct debit notes were sent to the SdI late, not allowing the use of the 110% relief. Furthermore, the incorrect invoices had not been reversed but duplicated, violating the rules. Although the voluntary disclosure allows for the rectification of the sanctions relating to the violations, does not allow backdating the effectiveness of invoices to access the 110% Superbonus.
The Agency’s no
The Revenue Agency concluded that the solution proposed by the applicant cannot be accepted.
Correct invoices sent late make the invoice discount applicable in the amount of 70% for 2024. Therefore, it will be necessary modify the intermediate certification and communication of the transfer of credit, in accordance with the relief measure actually due.
