Practical guide
How to check the condominium's supporting expense documents
A financial statement is credible only if every outflow is backed by a supporting document: an invoice, a receipt, a payment record or a contract. The owner has the right to inspect these documents before approving the accounts, and using it well is the most concrete way to check the management. Yet many do not know where to start, which documents to request and what to compare. This guide explains how to exercise the right of verification set out in Article 1130-bis of the Italian Civil Code, how to relate the statement items to the supporting documents, and how to report any anomalies effectively before the owners' meeting.
The right to inspect supporting documents
Article 1130-bis of the Italian Civil Code grants every owner the right to inspect the financial statement and the supporting expense documents and to obtain copies at their own expense. The manager is not required to send invoices spontaneously, but must allow those who request it to consult them, usually by appointment at the office or through a reserved online area.
The records and supporting documents must be kept for ten years from the date of their registration. This means the right of verification does not end with the approval meeting: you can also check documents from previous years, within the retention period, if a doubt arises about an item.
Which documents to request
Typical supporting documents are supplier invoices, payment receipts, payment records, contracting or service agreements, meeting minutes that resolved the expenses, and statements of the condominium bank account. For extraordinary works, quotes and testing or progress documents are also relevant.
It is useful to request documents in a targeted way, starting from the highest-value items or those that in the statement have grown compared with the previous year. A precise request, indicating the items of interest, is easier for the manager to fulfil and lets you focus the check where it matters most.
What to compare: the three key checks
The first check is the match between statement and document: every item in the accounting register must have a supporting document with the same amount, the same date and the same description. The second is the match between document and resolution: an extraordinary expense must have been authorised by the meeting, and the amount paid must be consistent with the approved quote.
The third check concerns payment traceability: the invoice amount must show up as leaving the condominium bank account, not through opaque channels. Comparing invoice, payment record and bank statement closes the loop and shows that the money was actually paid to the right supplier. These three checks together are the heart of verifying supporting documents.
Electronic invoices and how to verify them
More and more suppliers issue electronic invoices to the condominium, transmitted through the Exchange System, or SdI. The condominium, although in most cases not a VAT taxable person, receives these invoices, and the manager must keep them and make them available for consultation like any other supporting document.
Checking an electronic invoice means verifying the supplier, the date, the taxable base, any withholding tax applied by the condominium in the cases provided for, and consistency with the described service. A detail often overlooked is the withholding: when the condominium acts as a withholding agent, the invoice and the related payment must match, and this shows up by comparing the document with the statement's movements.
How to report anomalies
If you find a discrepancy, an expense without a supporting document or an untraced payment, report the item, the document and the reason for the doubt in writing to the manager, asking for clarification before the meeting. A written and detailed challenge is more effective than a spoken remark during the meeting and leaves a record of the request.
A management platform like AmministraPro simplifies this check because it links every statement item to the supporting document and the cash movement, making verification immediate even from the owner's reserved area. On /funzioni you can see how invoices, expenses and allocation are linked, while /prezzi sets out the plans. If the anomaly is not clarified and the statement is approved anyway, the right remains to challenge the resolution before the court within thirty days.
Frequently asked questions
Must the manager send me the condominium's invoices?
They are not required to send them spontaneously, but must allow owners who request it to inspect them and obtain copies at their own expense, as provided by Article 1130-bis of the Italian Civil Code. In practice consultation takes place by appointment at the manager's office or, where available, through a reserved online area. The right of inspection covers all supporting expense documents, including electronic invoices received from suppliers.
For how long can I check the expense documents?
The records and supporting documents must be kept for ten years from the date of their registration. Within this period you can request to inspect them, even for years already approved, if a doubt arises about an item. The right of verification therefore does not end with the meeting that approves the statement, but extends to the entire retention period provided by law, guaranteeing effective control over the management.
What are the most important checks to make on supporting documents?
Three comparisons complete the check. The first is between statement and document: amount, date and description must match. The second is between document and meeting resolution, especially for extraordinary expenses, which must have been authorised and consistent with the approved quote. The third is between invoice, payment record and bank statement, to verify that the payment actually left the condominium account. These three checks together prove the expense is documented and traced.
How do I check an electronic invoice received by the condominium?
Verify the supplier, the date, the taxable base and consistency with the described service, then compare the amount with the related cash movement in the statement. If the condominium acted as a withholding agent by applying a withholding tax, check that the withholding shown on the invoice matches the payment made. Electronic invoices pass through the Exchange System, or SdI, and the manager must keep them and make them available like any other supporting expense document.
What do I do if an expense has no supporting document?
Report the item without a document in writing to the manager, asking them to produce the supporting document or explain the nature of the expense before the meeting. A written and precise request is more effective than a spoken remark and leaves a record. If the expense remains undocumented and the statement is approved anyway, you can challenge the resolution before the court within thirty days, because an undocumented management conflicts with the duty of transparency required by law.
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