No Superbonus VAT discount for public entity with pro rata, split payment required

• When a invoice with a discount on the consideration is issued to a public entity or another entity subject to split payment, the VAT must be paid through split payment.
• The interaction between the discount on the consideration and the split payment system arises when the invoice is issued to an entity that is subject to split payment.
• The possibility of applying a discount on the consideration for VAT is subject to the condition that the corresponding expense remains the responsibility of the buyer/recipient, excluding the VAT that is non-deductible due to the pro rata mechanism.
• The discount on the consideration cannot be applied to the VAT amount corresponding to the non-deductible portion determined by the pro rata mechanism.
• In the case of a public entity benefiting from the superbonus, the discount on the consideration can include the amounts charged for VAT recovery, provided that the VAT is 100% non-deductible or the entity has chosen to make the tax fully non-deductible.
• The discount on the consideration cannot include the amounts charged for VAT recovery if the VAT is subject to the pro rata mechanism, including cases where the mechanism determines negligible percentages of deductible VAT.
• If the VAT charged to the public entity is covered by the superbonus discount on the consideration, the split payment mechanism does not apply to the taxable operations.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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