Double issuance of invoices: it is possible to issue credit notes (but not necessary)

• The Italian tax authority suggests issuing a credit note in case of double issuance of electronic invoices.
• The suggested method is inconsistent with the regulatory provisions.
• The tax authority addressed a case of double issuance of electronic invoices on the same date.
• The taxpayer proposed sending a cumulative variation note for each customer to correct the error.
• The variation note should indicate the cancellation of the erroneously sent invoices.
• The variation note is only effective for canceling the duplicate invoices and does not need to be recorded in the accounting books.

Source: commercialistatelematico.com

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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