Checking the Consistency of Suppliers' Invoices

Checking an invoice for consistency means verifying that the amount the supplier requests matches what was ordered, contracted and actually carried out. Under Article 1130 of the Italian Civil Code the manager collects contributions and pays the necessary expenses: he is not a mere payer. Before authorising payment he must compare the invoice with the quote approved by the owners' meeting, with the specifications and with the progress of works. A rigorous check prevents undue payments and disputes raised by owners.

Why consistency is a duty of the manager

The manager handles other people's money and is accountable for his actions under the rules of mandate. Paying an invoice out of proportion to the work rendered, or not matching the quote resolved by the meeting, may expose him to liability towards the condominium. The consistency check is not a formality but a substantial protection of the common assets, which becomes an integral part of the accounting rendered in the annual report.

The elements to compare

The check rests on comparing the invoice with the documents that preceded it. Every item invoiced must correspond to a commitment undertaken and a verifiable service.

• The quote approved by the meeting, with amounts and detailed items
• The contract or order, with economic terms and deadlines
• The technical specifications for complex works
• The works progress report and site verification minutes
• Any authorised variations and their coverage in the budget

The formal check of the invoice

Alongside the substantive check on the service, the manager verifies the formal correctness of the document. An invoice must show the condominium's correct identifying data, a clear description of the services, the taxable amount, the VAT rate applied and, where due, the withholding tax. On payments for works contracts the condominium, acting as withholding agent, applies the required withholding, which is deducted from the payment and paid using the F24 form.

The case of works billed by progress

In extraordinary works billing often takes place by stages of progress. Here consistency must be verified by comparing the invoice amount with the percentage of work actually completed and certified by the works supervisor. Paying an advance higher than the real progress exposes the condominium to the risk of advancing unjustified sums, hard to recover if the firm fails to complete the work.

What to do in case of inconsistency

If the invoice does not match what was agreed, the manager suspends payment and asks the supplier for clarification. The options depend on the nature of the discrepancy.

• Request a credit note for the part not due
• Ask for a corrected invoice if there are formal errors
• Check whether the discrepancy stems from unauthorised variations
• Record the dispute in writing and keep evidence of it

Consistency and transparency towards owners

The consistency check builds the trust of the group. At reporting time, being able to show that every paid invoice was linked to an approved quote and a verified service reduces disputes and makes approval of the final accounts easier. The supporting documentation, of which owners may request copies under Article 1130-bis, must tell a coherent story from resolution to expense.

Tools for a structured check

An effective consistency check requires keeping quotes, orders, progress reports and invoices linked, with the ability to compare amounts quickly. Dedicated software lets you associate each invoice with the relevant quote and highlight discrepancies before payment.

With AmministraPro a manager links invoices, quotes and expense entries in a single flow, so consistency can be checked quickly and traceably: the features are described on the /funzioni page and the plans on the /prezzi page.