The exact bonifico parlante wording
Build the bank-transfer causale so the client's tax deduction is not lost to a missing line.
Your inputs
The person who will claim the deduction. Mandatory.
The payee (the firm you are paying). Mandatory.
Your causale
Bonifico per lavori edilizi che danno diritto alla detrazione prevista dall'art. 16-bis del D.P.R. 917/1986 - Beneficiario detrazione C.F. ________ - a favore di P.IVA/C.F. ________
- Beneficiary's codice fiscale
- Firm's P.IVA / codice fiscale
Also make sure the payee IBAN and the amount match the invoice exactly.
Heads-up: on a bonifico parlante the bank withholds 11% from the firm (net of VAT). You still transfer the full invoice amount.
The causale carries the legal reference for the chosen tax break, the beneficiary's codice fiscale and the payee's P.IVA/CF, which is what makes a transfer a valid bonifico parlante. Invoice number and date are best practice. This is a drafting aid, not tax advice; the deduction also depends on eligible works, correct invoicing and the transfer being made from the beneficiary. Verify with your commercialista.