Can an incorrect electronic invoice be canceled?
Although almost two years have passed since e-bills as experts call them became mandatory even among private individuals, not everything is still clear on their procedure.
From 1 January 2019, electronic invoicing, already mandatory since 2014 for the Public Administration, has been transformed from paper to digital also for private citizens.
The extension of the obligation of electronic invoicing also to private individuals was born with the aim of combating tax evasion and simplifying the system.
However, there are still subjects excluded from the obligation of electronic invoicing. In this regard, the Bag Projection Experts recommend reading this article.
Before dwelling on how you can cancel a wrong electronic invoice, let’s remember what an electronic invoice is.
The electronic invoice
The electronic invoice is a traditional invoice which, instead of being paper, is in digital format. Technically, it is the process by which the issuing, sending, keeping and digital preservation of this electronic document is managed.
Therefore, the cd must necessarily be drawn up using a PC, a smartphone or a tablet and transmitted in XML form to the customer electronically via the Exchange System. SDI.
It is possible to use electronic invoicing by joining the service made available by the Revenue Agency.
Lo SDI
The Interchange System (SDI) acts as a virtual postman this time.
The Interchange System checks that the invoice contains the mandatory tax data and the recipient code or the PEC address to which the electronic invoice is to be delivered.
The invoice must also be prepared and forwarded in XML form, that is, in the manner established by the SDI.
The invoice issued in a different format and with methods other than the Interchange System is considered not to have been issued.
Can an incorrect electronic invoice be canceled?
It is never easy to correct errors and perhaps it becomes even more difficult when computer systems are involved.
Systems that, as in all things, have advantages and disadvantages.
At this point, let’s try to understand if you can cancel an electronic invoice and if so, how.
No problem when you notice the error in good time, ie before the invoice has been sent to the Exchange System.
In this case, the error is modified and the invoice marked with the same number is forwarded.
If, on the other hand, the electronic invoice has already been sent to the SDI and is not rejected following routine checks which can take up to 5 days from transmission, the invoice is considered to have been issued.
In this case, the electronic invoice can no longer be changed or canceled.
To correct the electronic invoice, once it has been issued, it is necessary to issue a credit note to reverse the wrong invoice and issue a new invoice.
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