abbuoni

Abbuoni is an Italian term used in accounting and commerce to denote a deduction, discount, or credit granted to a buyer. The word derives from the verb abbuonare, meaning to reduce or to grant as a concession.

In practice, an abbuono is typically documented by a nota di abbuono (credit note) and serves to lower the amount due on an invoice. It may arise from various circumstances such as overbilling, damaged or short-delivered goods, price corrections, or negotiated allowances. The concept is closely related to, but distinct from, a simple discount (sconto) offered at the point of sale; abbuono often reflects post-sale adjustments or concessions.

In bookkeeping, abbuoni reduce the accounts receivable or revenue, and, when applicable, involve a corresponding adjustment to VAT and tax calculations, usually through the issuance of a nota di credito. The plural abbuoni can refer to multiple such adjustments or overall allowances granted.

Beyond commercial accounting, the term can appear in historical or bureaucratic language to denote monetary allowances or rebates granted by authorities or institutions, though this usage is less common today.

Note: Abbuono is mainly a technical term used by accountants, merchants, and legal/commercial professionals; in everyday language, terms such as sconto or rimborso are more common for consumer-facing transactions.