2022 invoice discount: new anti-fraud decree rules!


Not long ago we were talking about the credit transfer, an alternative to the tax deduction to be applied with regard to home bonus.

Today, however, we are going to talk about the discount on invoice, an option which is often associated with the former, but which has different characteristics and functions.

We will find out to which subsidy measures it will also apply in 2022, in relation to the latest news received from the government and the Revenue Agency, which clearly defined the peculiarities of the recent Anti-fraud decree.

Read the article!

Discount on invoice: what is it and how does it work?

Many believe that the invoice discount and the credit transfer to be applied to housing bonuses are two alternatives to the tax deduction, one always arm in arm with the other as life partners.

Conversely, there are two ways to reimburse they differ both in nature and in practical procedure.

The invoice discount is a reimbursement method which allows the beneficiary to request the application of the desired discount directly on the supplier’s invoice, instead of having to opt for the tax deduction which should be spread over 10 or 5 years in installments of the same amount.

More simply, as he explains ecodibergamo.it:

“The company carrying out the intervention undertakes to advance to the customer, in one go, the tax-deductible sum, necessary to purchase the costs of the planned construction intervention.

The mechanism underlying this alternative allows the subject to do housework without having to pay a dime (or almost), precisely because the burden of recovering the contribution recognized in the form of tax relief is transferred to the company.

This means that the same company doing the work is not going to receive any money because they are aware that the applicant in question will benefit from the facilitation in the form of immediate discount on the invoice.

Subsequently, the task of recovering the sum in the form of a tax credit falls on the company.

the interventions eligible for the invoice discount are those relating to:

  • the recovery or restoration of the facade of existing buildings (cleaning and painting included)
  • earthquake-resistant work, installation of photovoltaic systems
  • installation of columns for recharging electric vehicles

With regard to the transfer of credit, on the other hand, things change completely.

This alternative consists of transfer of tax deduction by the contractor to a supplier of goods, an independent attractor or a bank.

By paying the entire invoice to the company carrying out the agreed work, he may later choose to transfer the credit due to him to financial intermediaries (post office, banks or insurance companies), who will then go to return the sum equivalent to the allocated credit.

At this point, you might be wondering which of the two measures is more practical, in terms of home bonuses.

First of all, you need to take into account your own economic situation, weighing its advantages and disadvantages.

Then you need to understand what kind of work you plan to do on the property and choose which of the two alternatives is better to combine so that you don’t risk losing.

There is therefore no certain answer because it depends both on the entrepreneur and on the scope of the interventions to be carried out.

What is certain is that whatever decision is taken, remember to communicate it electronically to theRevenue Agency.

2022 invoice discount: what does the Anti-Fraud Decree provide?

These days you have surely heard of the Anti-fraud decree, a measure that has moved the entire house bonus system a bit, bringing many new features.

As he explains legislazionetecnica.it:

“Implementation of measures to fight against fraudulent behavior and to strengthen controls on the use of deductions and on bank transfer and discount operations”

In particular, the following elements have been inserted as real rules to be followed:

  • the extension ofcompliance visa requirement even if the 110% Superbonus is used by the beneficiaries directly as a deduction in the tax return (exceptions allowed)
  • extension of the compliance visa requirement and theassertion of price congruence, even if you choose to opt for the invoice discount or the transfer for the other housing bonuses.

The video of Procida Vivone & Partners explains better what it consists of:

The new obligations of the second point have remained in vogue for all communications addressed to the Revenue Agency, no later than November 12, 2021.

These communications had to be made both by individuals but also by non-commercial entities, arts and professions, companies, sole proprietorships and commercial entities (competence criterion).

Contrary to what has just been said, from November 26, 2021 it was possible to make these communications without having to attach either the compliance visa or the attestation of the adequacy of the costs, but only in the presence of an agreement between the taxpayer and the assignee.

Yet although the anti-fraud decree was successful when it was activated, even what it competes with Communication he moved the ground under the feet of millions of taxpayers.

With the provision of Wednesday, December 1, the tax administration has provided further clarification on the issue of suspension of communications the discount on the invoice and the transfer.

By implementing the provisions of the anti-fraud decree, it has in fact allowed itself to suspend all communication sent for 30 days (within 5 days of dispatch, of course), in order to have more time to assess specific cases of risk profiles.

The suspension is communicated by receipt and it is only when the checks confirm the presence of elements likely to determine it, that the cancellation of the communication can be brought to the attention of the person who transmitted it.

In this specific case, the communication is considered not to have been made and the reasons which led to the consequent disposal are explained to the “sender”.

If, on the other hand, the same communication is transmitted by an intermediary, the person transmitting it must inform the holder of the deduction (or of the affected credit) of the cancellation of the effects of the communication.

If, when checking the elements of risk are not confirmed whether the suspension has been determined or the maximum period of suspension has elapsed, this communication is considered completed.

This means that it will be able to produce the effects envisaged by the measures ordered by the tax administration.

Discount on invoice: 110% for the Superbonus, extended beyond 2022!

The first housing bonus to be able to count on the discount on the invoice in 2022 was the Super bonus 110%, it is the measure most appreciated and requested by citizens, as well as the most followed by senators.

Along with the extension of the conditions for recognizing the maximum deduction, the recently approved bill also established the new percentage reductions based on the implementation of interventions on the property.

For natural persons who will carry out this work on buildings made up of 2 to 4 real estate units (even if they were not owners or if they were, but in joint ownership with other natural persons), the benefit amounts to 110% for the expenses incurred before December 31, 2022.

If the latter were hired later, the percentage would decrease by as much, leading to:

  • 70%: for expenses incurred in 2024
  • 65%: for expenses incurred in 2025

For individuals whose Isee is less than 25,000 euros per year who, on the other hand, plan to carry out interventions on individual real estate units for residential use, the deduction amounts to the maximum for the costs incurred. before June 30, 2022 (December 31, 2022 if the THE LATTER).

As for the IACP, he explains ipsoa.it:

“The 110% Superbonus goes until December 31, 2023, provided that by June 30, 2023 the work has already been completed for a percentage of the total intervention at least equal to 60%.”

According to a first formulation of the future 2022 finance law, one of the most accredited hypotheses would be a increase in the roof of the Isee for owners of single-family homes and single-family homes.

The limit, in fact, would no longer be that of 25,000 euros but a new one from 40,000 euros, which would make it possible not to exclude from the incentive measure the 67% of owners who own this type of property.

It is true that raising the ISEE ceiling to € 40,000 would limit the effects of the subsidy, but it is also true that this would be done without calling into question the effectiveness of the measure.

Extension of the measure until 2026, the Government has set several issues to be respected, but all useful for overcoming the bureaucratic blockage that prevented access to the facility, certainly put in place to eliminate any type of gap that could ruin the entire system that has just been created. ‘be implemented.

L’Object from Cicada Achiropita explores the 110% Superbonus theme explaining all the new features to come in 2022.

Would you like to find out more about the subject and see what other housing bonuses will be reduced on the bill next year?

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Publisher, born in 1991.
I’m from Lupia campaign, a small town in the province of Venice. I have a diploma of technical expert for tourism, obtained at theITTS Francesco Algarotti of Venice and I obtained my diploma in “Disciplines of arts, music and entertainment” at theUniversity of Padua. I have a beautiful family and my parents always taught me to live with humility and respect, to follow what my heart tells me and to face the difficulties of life with spirit and a good dose of courage. I had a lot of personal satisfaction and I still remember a sentence, which has now become my mantra.

My motto is? “Per aspera ad astra”.


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