11/16/2021 – The professional in the flat rate scheme, who carries out a building renovation, can take advantage of the discount on the invoice. The Revenue Agency explained this by answering a question on Fisco Oggi.
Discount on the invoice, ok for the flat rate professional
The Agency explained that, for interventions facilitated with the restructuring bonus, the beneficiaries of the deduction can opt, instead of directly using the same deduction, for the transfer of a tax credit, of an amount corresponding to the deduction, or for the discount on the invoice, i.e. for a contribution, in the form of a discount on the amount due, up to a maximum amount equal to the amount itself.
The possibility of opting for the assignment of the credit or for the discount on the invoice concerns all the potential beneficiaries of the deduction, including those who, in practice, could not benefit from it as they are not required to pay the tax, as in the case of taxpayers under the regime. flat rate.
Discount on the invoice, the conditions for using them
The Agency explained that, to get it discount on invoice, the expenses must be incurred during the period of validity of the concession. At the moment the expiry of the restructuring bonus is set at 31 December 2021, but the budget bill for 2022 intends extend until 2024 both the possibility of directly taking advantage of the deduction and the opportunity to opt for the discount on the invoice or the transfer of credit.
The Agency also recalled that the model for communicating the choice of the discount on the invoice or the assignment of the credit it has been modified to comply with the “Anti-fraud” Decree.