{"id":24232,"date":"2020-02-28T10:12:29","date_gmt":"2020-02-28T09:12:29","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/procurement-further-clarifications-from-the-italian-revenue-agency\/"},"modified":"2026-02-16T16:14:41","modified_gmt":"2026-02-16T15:14:41","slug":"procurement-further-clarifications-from-the-italian-revenue-agency","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/procurement-further-clarifications-from-the-italian-revenue-agency\/","title":{"rendered":"Procurement: further clarifications from the Italian Revenue Agency"},"content":{"rendered":"\n<p>With\nCircular No. 1\/E of 12 February 2020, the Italian Revenue Agency provided\nfurther clarifications regarding the new provisions introduced by article 17-<em>bis<\/em>\nof the 2019 Tax Decree (Law No. 157 of 19 December 2019) on procurement\ncontracts. <\/p>\n\n\n\n<p>Let\nus go into the details of the most important clarifications.<\/p>\n\n\n\n<p><strong>Subjective sphere<\/strong><\/p>\n\n\n\n<p>The\nItalian Revenue Agency, first of all, focuses on the definition of\n&#8220;client&#8221;. Specifically, it considers that this definition refers both\nto the original client and to the subcontractor, since, in relationships where\nthere are customers, contractors and subcontractors (so-called &#8220;<em>chain<\/em>&#8221;\nrelationships) each of them could individually play the role of client and thus\nfall within the sphere of application of the rules.<\/p>\n\n\n\n<p><strong>Objective sphere<\/strong><\/p>\n\n\n\n<p>The\nItalian Revenue Agency shall then provide clarifications as to the conditions\nunder which a company must comply with the new obligations and the grounds for\nexemption.<\/p>\n\n\n\n<p>In\nparticular, the new obligations apply in the case of entrusting a company with\nthe execution of one or more projects or services for a total annual amount of\nmore than \u20ac200,000, within the framework of a tender contract, subcontract,\nentrusting to consortium members or trading relationships in any case known as\nprevalent use of labour. <\/p>\n\n\n\n<p>On\nthis point, the Italian Revenue Agency clarifies that it is not the legal namethat the parties attribute to the relationship but the actual prevalence of\nlabour at the client&#8217;s premises that is important.<\/p>\n\n\n\n<p>The\nreference to a &#8220;<em>company<\/em>&#8221; leads to the exclusion of art or\nprofession practitioners from the mandated entities. Conversely, work contracts\nentered into with companies are included, provided that they use workers with\nthe right to receive income from employment or similar for the execution of the\nwork\/service commissioned.<\/p>\n\n\n\n<p>The\ndetermination of the \u20ac200,000 threshold refers to the individual contracts\noutstanding in the (calendar) year of reference (1 January to 31 December), any\nchanges that have occurred and all contracts entered into during the year by\neach company. <\/p>\n\n\n\n<p>If\nthe contract is on an annual or multi-annual basis with a predetermined price,\nthe calculation must be set according to a <em>pro-rata-temporis <\/em>mechanism. <\/p>\n\n\n\n<p>If,\non the other hand, contracts are signed without a predetermined price or expiry\ndate, a <em>cash basis<\/em> will be followed and the obligations will commence\nwith regard to income from employment and the like when the specified amount is\nexceeded and until the contract expires.<\/p>\n\n\n\n<p>Furthermore,\nthe services must be carried out at &#8220;<em>the client&#8217;s places of business<\/em>&#8220;,\nwhich include the registered and operational offices, representative offices\nand any other place attributable to the client and which is intended to carry\nout the activity through the use of &#8220;<em>fixed assets owned by the client\nor attributable to it in any form<\/em>&#8220;. If the use of fixed assets is\noccasional or in any case not indispensable for the performance of the\nassignment, this condition shall not be deemed to exist.<\/p>\n\n\n\n<p>Supply\ncontracts pursuant to Article 30 of Legislative Decree No. 81\/2015 do not fall\nwithin the scope of application of this rule, since the supply agency \u201c<em>makes\none or more employees available to a user who, throughout the duration of the\nmission, carry out their activities in the interest and under the direction and\ncontrol of the user<\/em>\u201d. However, the illegal supply of labour is included in\nthe scope of application.<\/p>\n\n\n\n<p>As\nmentioned above, the client is relieved from fulfilling the new obligations if:\n<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>they have been in business\nfor at least three years; <\/li><li>they are in compliance with\nits declaratory obligations; <\/li><li>they have made the payments\nand recorded in the tax account an amount not less than 10% of the amount of\nthe revenues or remuneration resulting from the declarations; and <\/li><li>they have no entry in the\ntaxpayers list [to pay tax arrears and fines] or enforceable assessments or\ndebit notices relating to income tax, regional tax on productive activities,\nwithholding taxes and social security contributions for amounts in excess of\n\u20ac50,000.00<em>. <\/em><\/li><\/ul>\n\n\n\n<p>In\norder to prove the presence of the above mentioned requirements, it is\nnecessary to attach a certification made available to the company or its\nrepresentative, starting from the third working day of each month, by the\nterritorially competent Provincial Directorate of the Italian Revenue Agency.\nThe certificate shall be valid for a period of four months from the date of\nissue, after which the aforementioned companies must acquire a new certificate.\nIf the client is a Public Administrator, the existence of the requirements must\nbe self-certified. <\/p>\n\n\n\n<p><strong>Obligations<\/strong><\/p>\n\n\n\n<p>The\nItalian Revenue Agency clarifies that contractors, mandated entities or\nsubcontractors are obliged to pay withholding taxes of the workers, with\nseparate payment proxies for each client, without any possibility of offsetting.<\/p>\n\n\n\n<p>However,\nit adds that by harmonising the prohibition with the other provisions of the\nItalian legal system, the withholding agents covered by that prohibition accrue\ncredits which may be used as offsets solely by means of the F24 model for the\npurposes of payment of withholding tax charged to recipients.<\/p>\n\n\n\n<p>On\nthis point, the Italian Revenue Agency, by way of example, cites the credits\nthat the withholding agents accrue for having advanced sums of money to\nemployees on behalf of the State, such as refunds paid as a result of tax assistance,\nyear-end adjustment or termination of employment, or credits arising from\nexcess withholding tax payments.<\/p>\n\n\n\n<p>According\nto the Italian Revenue Agency, the companies in question cannot, on the other\nhand, make use of the institution of compensation for the payment of social\nsecurity and welfare contributions and compulsory insurance premiums accrued in\nrelation to employees directly employed in the performance of works and\nservices. <\/p>\n\n\n\n<p>It is\npossible to prepare separate F24 models for each client or a cumulative F24\nmodel for all contributions and premiums owed by the company. In the latter\ncase, it will be the taxpayers&#8217; responsibility to reconstruct the calculation\nmethods used during the audit.<\/p>\n\n\n\n<p>Mandated\nentities are obliged to issue to the client:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>a list of the names of all\nworkers, identified by tax code, employed in the previous month directly in the\nexecution of work\/services entrusted by the client. If salaries are paid in the\nmonth following the reference month of the &#8216;pay slip&#8217;, reference should be made\nto the second preceding month; <\/li><li>the detail of the hours\nworked by each recipient; <\/li><li>the amount of remuneration\npaid to the employee (taxable for tax purposes as shown on the &#8216;pay slip&#8217;); and<\/li><li>details of the tax\nwithholdings made in the previous month, with separate indication of those\nrelating to the service entrusted by the client. <\/li><\/ul>\n\n\n\n<p>The\nclient, on the other hand, is obliged to suspend the payment of the fees\naccrued by the contractor if within five working days: (i) either the right to\nreceive payments from the contractor or mandated entity has accrued but the\nlatter has not forwarded to the client the payment proxies and the information\nrelating to the employees referred to in paragraph two or (ii) the withholding\ntax has been omitted or insufficiently paid with respect to the data emerging\nfrom the documentation forwarded.<\/p>\n\n\n\n<p>If\nthe new obligations should fall on the contractor, the latter alone shall be\nentitled to suspend payments to subcontractors until they have fulfilled their\nobligations. <\/p>\n\n\n\n<p><strong>Penalties<\/strong><\/p>\n\n\n\n<p>In\nthe event of a breach of the obligations examined, a non-fiscal administrative\npenalty has been imposed on the client. Should the latter fail to make correct\npayments of withholding tax or do so late without the possibility of\noffsetting, they shall pay a sum equal to the penalty imposed on the\ncontractor, mandated entity or subcontractor.<\/p>\n\n\n\n<p>However,\nthe penalty shall not be due if the contractor, mandated entity or\nsubcontractor proves that it has correctly fulfilled its obligations or has\nresorted to effective remedial action, thereby remedying the breaches committed\nbefore the supervisory bodies proceed with a complaint.<\/p>\n\n\n\n<p>In\nany case, and in any event until 30 April 2020, the contractor will not be\ncharged with any infringement provided that the necessary documentation\nrequired by law is provided. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>With Circular No. 1\/E of 12 February 2020, the Italian Revenue Agency provided further clarifications regarding the new provisions introduced by article 17-bis of the 2019 Tax Decree (Law No. 157 of 19 December 2019) on procurement contracts. Let us go into the details of the most important clarifications. Subjective sphere The Italian Revenue Agency, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,190,203],"tags":[966,838],"class_list":{"0":"post-24232","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-insights","8":"category-practice","9":"tag-appalti-en","10":"tag-decreto-fiscale-en"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Procurement: further clarifications from the Italian Revenue Agency - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24232\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Procurement: further clarifications from the Italian Revenue Agency - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"With Circular No. 1\/E of 12 February 2020, the Italian Revenue Agency provided further clarifications regarding the new provisions introduced by article 17-bis of the 2019 Tax Decree (Law No. 157 of 19 December 2019) on procurement contracts. Let us go into the details of the most important clarifications. 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