The petitioner, in the course of carrying out its activities of statutory and voluntary auditing of accounts, accounting organization, as well as other activities in the field of professional services to companies, has become a creditor of the amounts borne by nine invoices, issued in the years from 2011 to 2015 to [BETA], declared bankrupt by a judgment of the Court of […] filed on […] June 2021. With the intention of issuing since the opening of the bankruptcy proceedings the relevant downward variation note, as an adjustment to the outstanding invoices, as provided by the text of Article 26 of the Presidential Decree of October 26, 1972, No. 633, in the version in force as of May 26, 2021, the petitioner reports that he has “contacted by telephone the receiver designated by the bankruptcy proceedings in order to to inform him and ask for some operational indications (e.g., code addressee to whom the change note in question should be addressed etc.). Unfortunately, the receiver denied the possibility of being able to proceed with the variation note, justifying this refusal in the failure of the petitioner company to file for liability within the established time limits, as well as in the by the petitioning company, as well as in the failure of the court to indicate competent by the procedural provisions implementing the new VAT legislation.
The issuance of the credit note as a consequence of the non-payment by the transferee / client following the bankruptcy procedure and the relative deduction of the VAT not collected, is not precluded to the transferor / provider “who has not filed the of the corresponding credit ‘. The decrease must be representative of both the taxable amount and the related tax, as a note bearing only VAT is not admissible.
Sources:
- gov.it
- eutekne.info
