Supply of air conditioning systems and photovoltaic systems and discount on the invoice: an excusable mistake

Let’s say that a supplier of an air conditioning system and a photovoltaic system provides a certain final price (€10,000) “facilitated” with a 50% home bonus.

The supplier first issue an invoice on accountpaid for the full value by the customer (for example, €2,000, including VAT).

The same supplier then issues a balance invoice, with application of the invoice discount of 50% of the entire agreed price (therefore, 50% not only of the €8,000 balance, but also of the €2,000 deposit already paid); in our example, the discount shown in the final invoice is €5,000 (50% of €10,000), therefore, the customer only paid €3,000 on the second invoice (€8,000 – €5,000).

The customer then proceeded to send the communication model of the option for the discount on the invoice in an amount equal to 50% of the value of the intervention.

The same customer, while admitting the irregularity of the invoicing, for the purpose of transferring the deduction, believes he can use it, as it does not produce less revenue for the Treasury, nor does it hinder the control activity.

After all both invoices refer to the project indicated in the contract and the reference data of the property receiving the intervention; the discount applied corresponds to the legal deduction allowed for the supply of air conditioning systems and photovoltaic systems.

With answer no. 238 of 3 March 2023the Revenue Agency admits that, despite the invoicing error committed, the other assumptions envisaged by the reference provisions seem to apply and it seems possible to demonstrate that:

• the option for the discount on the invoice has been contractually agreed
• the contract governs the billing methods for the sums paid
• the amounts paid are mutually reconcilable through the joint examination of the agreement, invoices and transfers.

Therefore, the Agency accepts that the assignment of the said deduction in the form of a discount is permissible even with regard to all the expenses incurredeven if erroneously represented only in the purchase invoice issued in settlement of the consideration.