The Revenue Agency, following various events, has been forced to increase controls on the super bonus: the tax office will demand refunds.
Launched by Legislative Decree No. 34 of 2020, 110% Super Bonus It was an important initiative to encourage interventions in the field of energy and earthquake efficiency. However, The consumer movement in Tuscany has recently raised critical and serious issues. Many citizens complained about the lack of full documentation of interventions; condition, this, that It created uncertainty about the true costs and quality of work completed.
All this uncertainty – and the resulting examinations that will take place during this period – is at risk. Dire consequences for those who benefited from the reward, Not only does it compromise the safety of the property, but it also compromises the full enjoyment of the tax deductions offered.
but, Cases are rising The cases that have reached the courts point to the urgent need for targeted interventions to protect consumers and maintain the integrity of the Superbonus program. This will inevitably lead to Recover the contribution, Which the tax office will ask some of the taxpayers who benefited from it. But let’s see in detail.
Super Bonus Must Be Returned: This Case
According to the Revenue Agency’s response dated July 9, 2024, No. 146, The additional 110% intervention on the minimum housing units reduced the discount to 70%. Due to invoices issued at the end of December 2023 without sufficient exposure to VAT. The company will participate in this story at a later date. I tried to correct the error in the opponent’s notes, Sent in March 2024, but After the permitted period of 12 days From the original date of issue of invoices.
The law in this regard is clear: Delete VAT on Superbonus Jobs Invoice with Full Discount Access can offer discounts of up to 110%, If the error is not corrected immediately. In this regard, the Tax Office refers to Circulars 24/E of August 8, 2020 and 30/E of December 22, 2020, which specify that for natural persons and non-business entities, expenses are considered to be incurred on the date of actual payment. In the case of a full deduction on the invoice, the application of the deduction is based on the date of issue of the invoice, in accordance with current legislation.
How to correct invoices before they are due
The latest tax response dated May 13, 2024, No. 103 clarified the conditions for issuing invoices in a timely manner to obtain tax exemption. To avoid the possibility of redeeming the super bonus It is essential to send the invoice to the ES within the legal deadlines. However, it should be noted that the Tax Office has confirmed that delaying the correction of incorrect invoices means applying the reduced reduction to 70%, without the possibility of retroactively dating it to 110%.
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