In the case of interventions of superbonus with option of discount on invoicethe date of issue determines the measure of relief.
The Revenue Agency reiterates this with the response to question number 103 of May 13th.
In the case of rejection by SdIafter transmission, the invoice is considered not to have been issued.
However, if the error that led to the rejection is corrected within i 5 days later upon receipt of the message, the issue is considered timely and the reference date is that of the original invoice.
Superbonus: when is the benefit due in the event of rejection by the ES?
The clarifications from the Revenue Agency continue regarding super bonuses, in this case with the choice of the discount on the invoice.
These are provided by the response to question number 103 of May 13th. The starting point for the clarifications arises from the case presented by the applicant, a company that sent a invoice to the ESthe interchange system, on December 30, 2023 and received the message of waste in the first days of January.
The instant intends to know which is correct percentage of the benefit dueconsidering that for the year 2024 a reduction from 110 or 90 percent to 70 percent has been foreseen.
The Revenue Agency summarizes the regulatory framework of reference and recalls the criteria for determining the measure of relief.
In the case of the discount on the invoice, in the absence of payment, reference is made to invoice issue date by the supplier, as already clarified in the response to question no. 1/2024.
The previous circular 23/2022 had already clarified that on the date of issue of the invoice, which implies the exercise of the option, the proceeds must be considered collected.
However, the case is different rejection by SdI. The situation has already been addressed on previous occasions, including Telefisco 2024. The Revenue Agency specifies again that:
“In the event of failure to pass the checks, a ”reject receipt” of the file is delivered to the transmitting party within 5 days on the same channel with which the file was sent to the ES. The electronic invoice or invoices of the batch referred to in the file rejected by the ES are considered not to have been issued.”
The practice document also underlines that a discarded invoice does not come into legal existence as a result cannot be considered issued.
- Revenue Agency – Response to question number 103 of 13 May 2024
- Superbonus invoice discount: clarifications regarding the invoice date in the case of rejection, correction and resubmission within 5 days of the message relating to the rejection.
Superbonus: the date of issue is valid for the discount on the invoice
However, there is a further case to take into consideration, that of Error correction within 5 days following receipt of the message relating to the invoice rejection.
In the event in question of correction of errors and resubmission within the indicated deadline the invoice is considered issued.
Furthermore, circular no. 13/2018 already clarified that:
“the electronic invoice, relating to the file rejected by the ES, should preferably be issued (i.e. sent again via the ES within five days of the rejection notification) with the date and number of the original document.”
An invoice discarded and resent with corrections within 5 days is considered promptly issued and the reference date it is that of invoice originally sent.
In this case, therefore, the superbonus is due in the amount envisaged on the date of issue of the original invoice, subsequently discarded and sent again.
Finally, a final clarification concerns the case of immediate invoices, transmitted to the ES within 12 days of issue.
Also in this case, in compliance with the terms indicated, the invoice will be correctly issued and the discount applied.
In conclusion, in the case of a discount on the invoice, the moment in which the expense is incurred is identified by the invoice issue date. Even if the same is rejected and reissued with the correct data within 5 days of rejection.
