Super-bonus options and home bonuses, updating of the compilation and control software for the communication of the credit transfer and the discount on the invoice of the building concessions. This was announced by the Revenue Agency on 25 November 2021.
Super bonus options and house bonuses, the Revenue Agency provides forupdating of compilation and control software for the assignment of credit and the discount on the invoice of building bonuses.
The intervention was made necessary by the clarifications of the FAQ number 1, published on November 22, 2021.
This clarification was in turn made necessary after the publication in the Official Gazette of anti-fraud decree, which provided for thecompliance visa extension and certification also for the use of the superbonus through the direct method of deduction and for the indirect use of other building concessions.
The update allows the sending of the communications of transactions carried out by 11 November 2021, which do not fall within the obligation to apply for a compliance visa.
Superbonus options and home bonuses, updating of compilation and control software
The news on the subject of building bonuses. The regulatory changes, in fact, also impose changes on telematic procedures to ensure operability.
In the past few weeks they have been necessary updates to the electronic communication procedure the transfer of credit and the discount on the invoice of the super bonus and other home bonuses.
At first, in fact, the update was made necessary to implement the provisions of the anti-fraud decree.
The government measure extends thecompliance visa requirement and certification for the direct use of the maxi deduction with maximum rate and for theindirect use of other building concessions.
Specifically, the affixing of the compliance visa has also become mandatory foruse through the transfer of credit or the discount on the invoice for example the facade bonus, the eco-bonus and the renovation bonus.
This provision made it necessary to first update the telematic procedure for communicating the indirect use of the concessions in question to the Revenue Agency.
The intervention took a few days, during which taxpayers were unable to carry out the operations.
Full operation restored now it’s the turn of the software update.
Superbonus options and home bonuses, the update for sales and discounts made by 11 November
The update intervention on the compilation and control software relating to the communication of the options for building interventions and super bonuses 110 per cent was made necessary by the clarifications of the Revenue Agency following the entry into force of the anti-fraud decree.
From 12 November 2021, in fact, for the use with transfer of credit and discount on the invoice of the other building concessions it is the compliance visa is mandatory (for the superbonus it already was).
The adoption of the rule prompted the Revenue Agency to clarify that this obligation does not apply to transactions carried out by 11 November 2021 even if they have not yet been communicated to the Revenue Agency, provided that the invoices have been paid.
This last clarification, contained in FAQ number 1 published last November 22, has been incorporated in the software update.
The applications were adequate for the communications to the Revenue Agency of options prior to 12 November, for which the affixing of the compliance visa is not required.