Managing electronic invoices in the context of the Superbonus represents a crucial challenge, especially when it comes to having to follow precise instructions in order not to lose the tax benefit.
What happens if an electronic invoice is rejected by the Exchange System (Sdi)? How can you guarantee that the invoice is considered valid and you can still benefit from the 110% deduction?
Let’s examine the Revenue Agency’s guidelines regarding the correct management and resubmission of discarded invoiceswith particular attention to compliance with the deadlines so as not to lose the tax benefits.
Rejecting the invoice and sending it again
When an electronic invoice is rejected by the Exchange System (Sdi), the taxpayer has the possibility to correct it and send it again within five days. This resubmission process is essential to ensure timely issuance of the tax document.
Confirmation of the above was made official by the Revenue Agency in response no. 140/2024. In its clarification, the Agency responded to a company that had found a deviation from the Sdi for an invoice dated 28 December 2023.
After having corrected the error and resent the invoice within the required time, the company asked if it could benefit from the 110% Superbonus for 2023 or if it should apply the reduced percentage of 70% for 2024.
The Agency confirmed that, since the correct invoice was sent within the deadline, the company can benefit from the 110% discount foreseen for 2023.
A further aspect to consider is the issuing of invoices not at the same time as payment for services. In these cases, the document may indicate two distinct dates: one for payment and one for sending to the Sdi.
The legislation provides that, if the taxpayer respects the five-day deadline for correcting and resending the discarded invoice, it is considered valid. This means that the taxpayer can benefit from the discount on the invoice, respecting the size of the Superbonus, without incurring penalties or percentage reductions.
