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Discount on invoices and credit transfer in building bonuses: news and certifications.

With the Legislative Decree n.157 / 21, of 11 November 2021 published in the Official Gazette of 12 November 2021, new measures have been introduced to combat fraud in the deductions and assignments of credits for construction works, also strengthening preventive controls.  

The compliance visa obligation, initially envisaged in the case of credit transfer or invoice discount for works that allow you to take advantage of the so-called tax relief. Superbonus 110%, has been extended to all building concessions for which article 121 of the Relaunch decree provides for the possibility of credit transfer or invoice discount: it therefore becomes necessary also for restructuring bonuses, facade bonuses, eco-bonuses, earthquake bonuses, installation of photovoltaic systems and charging stations.  

The compliance visa obligation does not exist if the return is presented directly by the taxpayer, through the use of the pre-filled return prepared by the Revenue Agency, or through the withholding agent who provides tax assistance (for such returns, in fact, the Revenue Agency can already carry out preventive checks on the declaration presented).  

The documentation to be provided for affixing the compliance visa is as follows:  

  • Certified notification of commencement of activities (SCIA) or communication of commencement of works (CIL, CILA), with deposit receipt; 

  • Invoices with relative bank transfers (speakers); 

  • Asseveration of technical requirements and certification of appropriateness of expenses, drawn up by a trusted technician, with transmission receipt to ENEA (National Agency for New Technologies, Energy and Sustainable Economic Development) for energy efficiency interventions; 

  • Certification by the professionals in charge of the design certifying the effectiveness of the interventions. The professionals in charge must also certify the corresponding appropriateness of the expenses incurred in relation to the subsidized interventions. The sworn statement is filed at the competent one-stop shop;  

  • Insurance policy of the technician who signed the certification; 

  • Energy performance certificate (APE) before and after the intervention; 

  • Communication to the competent ASL (if due); 

  • Substitutive declaration relating to compliance with the conditions envisaged to benefit from the subsidy for energy efficiency interventions; 

  • Copy of identity document and tax code.  

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