Deduction, transfer or discount on the invoice

Deduction, transfer or discount on the invoice

The Revenue Agency provided clarifications on the use of rebate, credit transfer or invoice rebate in the case of various suppliers. Let’s see together what the financial institution said in this regard.

During Telefisco 2023, Il Sole 24 Ore took place on January 26, 2023 now in its 32nd edition,revenue agency Clarify a question about Restructuring bonus.

Specifically, the question was about using outagefrom credit assignment Based on invoice discount In case different suppliers.

Let’s see together what the establishment has to say on this matter.

Restructuring Bonus: Rebate, Transfer or Rebate on Invoice with different suppliers


The question taken by the Revenue Agency during the Telefisco 2023 event related to business-related costs that fall under the restructuring bonus, as identified byArticle 16bis of TUIR.

Funder question

Taxpayer claimed interferences Masonry, plumbing, electricians or carpentersto. As for the interventions of the first category, the company has been granted the right to use affiliate discount on the invoice, thus paying the subject 50 percent of the expense. The other three types were tackles instead Paid in full by the taxpayer.

The taxpayer’s claim is based on the use of credit allocation or deduction for expenses incurred to various suppliers.

Revenue agency response

First of all, remember the revenue agency Provided August 8, 2020through which he provided explanations on the ways to exercise the options it providesArticle 121 of the restart decree As an alternative to direct use of a debit. Point 3.3 of the document specifies that:

The discount amount due is calculated taking into account Total expenses incurred in the tax period, including the amount not paid to the supplier as a result of the discount applied. Where there are several suppliers for the same intervention, the deduction payable is proportional to the total amount of expenses incurred in the tax period in respect of each of them.

As indicated in point 3.1 of the same practice document, the amount of discount on the invoice is also determined by what is indicated in point 3.3 and cannot be higher than the amount due.

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Can all three be used?

So, as determined by the revenue agency, the taxpayer can take advantage of a deduction on the tax return for expenses incurred by certain suppliers. For other suppliers, on the other hand, he can choose the invoice discount or balance transfer route.

Anyway, the Eligible spending limitrelated to the intervention performed.

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