Module 219 min2193 wordsFree — no account
Sending, SdI checks, receipt and storage
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 235 words · 2 min
Practical case
An invoice stuck at a full mailbox
On 10 March a supplier sends through the SdI an invoice dated 10 March to a customer whose PEC mailbox is full. The checks pass. The receipt that comes back states that the file was made available in the customer's reserved area on 11 March. The supplier calls the customer, who views the invoice on the portal on 2 April. Is the invoice issued for the supplier, with which chargeability date, and from which date can the customer deduct the VAT?
Hint: Identify the receipt first, then apply the guide's two rules: one for the supplier, one for the customer, in the case where delivery failed.
Show the solution
The checks passed but delivery failed because the PEC mailbox was full, so the SdI sent a receipt of impossibility of delivery and placed the invoice in the customer's reserved area. For the supplier, a receipt of impossibility of delivery counts like a delivery receipt: the invoice is issued, and the VAT becomes chargeable on the date shown on the invoice, 10 March. For the customer, the invoice was not delivered, so the VAT can be deducted from the date on which the customer viewed it in the reserved area, 2 April. The date of 11 March, when the file was made available, is neither of the two.
Answer: Issued for the supplier with chargeability on 10 March; the customer deducts from 2 April
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