- The Italian tax authorities have provided clarification on correcting unconscious duplication of electronic invoices.
- The case in question involved an Italian company sending electronic invoices to a client in the Netherlands, and instead of sending courtesy copies, entered the data on a portal used by the client for accounting.
- The portal sent the invoices to the Italian tax authorities without the company’s knowledge, resulting in duplication.
- The authorities state that registration of duplicates for past periods is not necessary and that the error can be regularized by registering duplicates in the period of regularisation and issuing credit notes.
- The taxable amount and VAT relating to duplicated invoices can be reduced within the deadline for filing the annual VAT return of the year in which the error was discovered.
- The credit notes can be cumulative, indicating details of each duplicated invoice and the wording “total reversal of invoices for incorrect sending through SdI.” The same clarifications may also apply to duplication of analogic invoices.
Source PwC
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