The new decree approved in the Cdm to combat fraud on building interventions has provided for further obligations. The document must be produced by the authorized subjects not only for the purposes of the option for the transfer of credit or for the discount on the invoice, but also “in case of use of the deduction in the tax return”
The decree approved in the Cdm and published in the Official Journal on 11 November 2021, which contains “urgent measures to combat fraud in the sector of tax and economic benefits” provided that for the deductions related to the Superbonus 110% it is necessary to obtain a visa of conformity and the technical certification of the works carried out not only for the purpose of the option for the transfer of credit or for the discount on the invoice, but also “in case of use of the deduction in the tax return”. The taxpayer, on the other hand, is not required to request a compliance visa in the event of a declaration presented directly to the Revenue Agency or through the withholding agent.
What is the compliance visa
A guide is available on the Revenue Agency website. which states that “the compliance visa, also known as a ‘light visa’, introduced into our tax system by legislative decree no. 241 of 9 July 1997, constitutes one of the levels of control activity on the correct application of tax laws , attributed by the legislator to subjects unrelated to the financial administration. “It is further explained that” the subject authorized to issue the visa is required to prepare the tax return, certify that it has performed the necessary checks by signing it and transmit it to the Enter “.
What is the compliance visa for?
According to the Revenue Agency, “by affixing the approval of compliance on tax returns, the legislator intended: to guarantee assisted taxpayers the correct fulfillment of certain tax obligations; to facilitate the financial administration in the selection of the positions to be checked and in the execution controls within its competence; counteract the phenomenon linked to the offsetting of non-existent credits; simplify the procedures related to the request for VAT refunds; counteract undue sales of tax credits or undue discounts on invoices regarding recovery of building assets, efficiency energy, seismic risk, construction of photovoltaic systems, charging columns and removal of architectural barriers “.
The fight against fraud on Superbonus and other building bonuses
The fight against undue assignments of credit or discounts on invoices is one of the objectives of the new government decree on tax concessions, after the Revenue Agency itself found non-existent credits on home bonuses for a good 800 million euros. From here came the squeeze concerning the Superbonus 110% and other concessions in terms of construction and energy. In fact, in the compliance visa, the congruence between what is used for the interventions and what is foreseen by the legislation on the various bonuses must be certified. As regards the congruity of prices, in addition to the parameters established by the Mise decree of 6 August 2020, it will also be necessary to take into account a price list with the maximum values established. The document will be contained in a decree of the Ministry of Ecological Transition to be approved within 30 days from 11 November 2021, the day of the publication in the Official Journal of the government’s anti-fraud provision.
Who can issue the compliance visa
The subjects authorized to issue the compliance visa include: professionals enrolled in the register of chartered accountants and accounting experts; professionals enrolled in the register of labor consultants; subjects enrolled, as of 30 September 1993, in the roles of experts and experts held by the chambers of commerce, industry, crafts and agriculture for the tax sub-category, in possession of a degree in law or in economics and commerce or equivalent or diploma accounting; tax assistance managers (RAF) of the Tax Assistance Centers (CAF).