Puoi fare
SELECT SUM(netto)
FROM invoices
LEFT JOIN invoices_elements
ON invoices_elements_code_invoices_id = invoices_id
AND invoices_elements_enable = 1
WHERE invoices_enable = 1
GROUP BY invoices_elements_code_invoices_id
Nota la restrizione invoices_elements_enable = 1
è in ON
clausola per evitare di convertire la query in un inner join
.