It is available on the Revenue Agency’s website The new form for reporting credit or debit invoice allocation options related to discounts envisaged for building stock recovery, energy efficiency, seismic hazards, photovoltaic systems and charging poles.
The new form, approved by the Revenue Agency today, incorporates the changes introduced by Decree-Law No. 157/2021 published in the Official Gazette Issue 269 on November 11, 2021 AD, announced by the Revenue Authority.
After approval of the anti-fraud ordinance, designed to avoid the abusive use of all construction bonuses, the nightmare of those renovating their homes is quickly forming: the new rules, which introduce more checks and steps in the approval process than discounts, send the current system into a state of collapse, not yet ready To withstand the immediate change imposed by the decree. So much so that the Revenue Agency has had to interrupt sending the documents needed to obtain discounts on the invoice and allocate credits, pending the adaptation of its platform. The chaos, albeit temporary, is fueling controversy over the anti-cunning pressure that some, like the 5-Star Movement, view as a discouraging bureaucratic burden, prompting them to demand immediately “corrective measures to avoid disrupting the business in progress and those they were about to begin”. But in the majority, another spark is already destined for the light: with the amendment of the tax decree, the League, signed by Matteo Salvini, returned to the office with a flat tax, and requested financing at the expense of the state. Five-year income. The first to sound the alarm about household rewards were the artisans’ unions. The drawbacks are all bureaucratic because anti dl fraud adds two necessary steps to get discounts on the invoice or to transfer credits to intermediaries. The first is the requirement to obtain a compliance visa – issued by accountants and cafes – for all construction bonuses, not just for the 110% Superbonus, as has been the case until now. The second is the obligation to “certify expenditure adequacy” for all interventions without any cost limit. “Incomprehensible” according to Confartigianato Imprese, CNA and Casatigiani, because to replace a simple boiler or even just a window, the new burden risks being more expensive than the tax benefits. Moreover, it is not yet clear who will have to issue the sworn statement and what content it will have.
“If we do not give serious consideration to the recent interventions related to the Superbonus 110%, we risk very badly creating chaos such as nullifying the effects of the spillover that the M5s so badly wanted,” said Representatives Riccardo Fracaro, Luca Sot and Patricia Terzoni. However, fears of restricted access to renovations benefits are already a reality in the 2022 gambit, as the number of single-family homeowners with access to the Superbonus drops by a third. This is due to the new income cap (up to €25,000) expected from next year. The Democratic Party demands that some church buildings mentioned in the Lateran Agreements be exempted from the payment of tari duties, from the Roman Basilica to the Papal Palace at Castel Gandolfo.
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