{"id":24262,"date":"2019-12-02T10:22:00","date_gmt":"2019-12-02T09:22:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/"},"modified":"2026-02-16T16:14:52","modified_gmt":"2026-02-16T15:14:52","slug":"tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/","title":{"rendered":"Tax decree: novelty in the field of procurement and administrative liability of entities"},"content":{"rendered":"\n<p>On 26 October 2019, Official\nJournal no. 252 published Legislative Decree 124\/2019 containing &#8220;<em>Urgent measures in the field of taxation and\nfor non-deferrable requirements<\/em>&#8221; (i.e., the <strong>Tax Decree<\/strong>). The Decree, which is linked to the 2020 Budget Law,\ncontains, among other things, major innovations for customers in the field of\nprocurement and in terms of the administrative liability of entities.<\/p>\n\n\n\n<p>Let&#8217;s go into detail<\/p>\n\n\n\n<p><strong>Contracts<\/strong><\/p>\n\n\n\n<p>Article 4 of the Tax Decree\nprovides that, as of <strong>1 January 2020<\/strong>\n, companies commissioning service or work contracts will be required to <strong>pay withholding taxes made by contractors\nand subcontractors, during the term of the contract, on the salaries paid to\nstaff directly employed under the contract<\/strong>. <\/p>\n\n\n\n<p>To this end:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>each customer must\nhave a <strong>dedicated current account<\/strong> and\nmust be responsible for disclosing the details of said account to the\ncontractors and subcontractors;<\/li><li>each contractor and\nsubcontractor will be obliged, <strong>&nbsp;no later than 5 days before the payment\ndeadline<\/strong>, to: (i) inform each customer of <strong>the list of names<\/strong> of employees employed under the contract,\nspecifying their tax codes; (ii) the <strong>salary\ndata and working hours<\/strong> of all employees employed under the contract; (iii)\nthe details for filling in the payment instructions; (iv) the details of the\npayment made;<\/li><li>each customer must <strong>make the payment<\/strong> under the legal terms\nand must inform, <strong>by certified email, <\/strong>each\ncontractor and subcontractor, that the <strong>payment\nhas been made<\/strong>.<\/li><\/ul>\n\n\n\n<p>The customer shall therefore\nbe held liable for the payment of withholdings made by contractors and\nsubcontractors within the limit of the sum of the amount of transfers received,\nunless the latter have failed to disclose the details of the bank or postal\naccount to which payments must be made. In this case, the decree provides for\nthe full and absolute <strong>liability<\/strong> of\nthe <strong>customer<\/strong>.<\/p>\n\n\n\n<p>Only contractors and\nsubcontractors with the following requirements (to be certified by the Italian\nRevenue Agency and to be communicated to the customer) may pay withholding\ntaxes directly:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>having\nbeen in business for at least five years or having made total payments, within\nthe previous two years, for an amount exceeding \u20ac2 million; <\/li><li>not\nhaving any official registration or enforceable investigations relating to\ntaxes or social security contributions for amounts exceeding \u20ac50,000.00.<\/li><\/ol>\n\n\n\n<p>The scope of application of\nthe provision is not limited to tenders, given that, as stated in the\nExplanatory Report, &#8220;<em>contracts that\nhave not been appointed or combined contracts, as well as subcontracts,\nlogistics, shipping and transport contracts, in which the purpose of the\ncontract is, in any case, the undertaking of an obligation by the contractor,\nare also understood to be included in the expression used&#8221;<\/em>.<\/p>\n\n\n\n<p><strong>Administrative\nliability of entities<\/strong><\/p>\n\n\n\n<p>Article 39 of the Tax Decree\nintroduces into the list of offences underlying the administrative liability of\nentities pursuant to Legislative Decree&nbsp;\n231\/2001 &#8220;<em>the crime of\nfraudulent tax returns through the use of invoices or other documents for\nnon-existent transactions<\/em>&#8221; (i.e., <strong>tax\noffence<\/strong>, Article 25-<em>quinquedecies<\/em>), previously subject to increased\npenalties for individuals. Specifically, it has been provided that, in the\nevent of the commission, in the interest or to the advantage of the entity, of\nthis type of offence by a senior management representative or submitted to it,\na <strong>financial penalty<\/strong> is applied to said entity, which may amount to <strong>up to 500 shares<\/strong>, corresponding to\n\u20ac774,500. This is unless the entity is able to prove that it has adopted and\neffectively implemented an Organisation, Management and Control Model. This new\nlegislation is expected to apply as of the date of publication of the\nconversion law in the Official Journal.<\/p>\n\n\n\n<p class=\"has-text-align-center\">\u25ca\u25ca\u25ca\u25ca<\/p>\n\n\n\n<p>The Tax Decree is now being\nexamined by Parliament for its conversion into law, where corrections may be\nmade to the relevant text.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 26 October 2019, Official Journal no. 252 published Legislative Decree 124\/2019 containing &#8220;Urgent measures in the field of taxation and for non-deferrable requirements&#8221; (i.e., the Tax Decree). The Decree, which is linked to the 2020 Budget Law, contains, among other things, major innovations for customers in the field of procurement and in terms of [&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":[177,190,191],"tags":[837,838,2416,2417],"class_list":{"0":"post-24262","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-insights","8":"category-legislation","9":"tag-appalto-en","10":"tag-decreto-fiscale-en","11":"tag-reato-tributario","12":"tag-subappaltatore"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax decree: novelty in the field of procurement and administrative liability of entities - 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\/24262\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax decree: novelty in the field of procurement and administrative liability of entities - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"On 26 October 2019, Official Journal no. 252 published Legislative Decree 124\/2019 containing &#8220;Urgent measures in the field of taxation and for non-deferrable requirements&#8221; (i.e., the Tax Decree). The Decree, which is linked to the 2020 Budget Law, contains, among other things, major innovations for customers in the field of procurement and in terms of [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-02T09:22:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:14:52+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/legislation-en\\\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/legislation-en\\\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Tax decree: novelty in the field of procurement and administrative liability of entities\",\"datePublished\":\"2019-12-02T09:22:00+00:00\",\"dateModified\":\"2026-02-16T15:14:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/legislation-en\\\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\\\/\"},\"wordCount\":616,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"keywords\":[\"appalto\",\"Decreto Fiscale\",\"reato tributario\",\"subappaltatore\"],\"articleSection\":[\"Insights\",\"Insights\",\"Legislation\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/legislation-en\\\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/legislation-en\\\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\\\/\",\"name\":\"Tax decree: novelty in the field of procurement and administrative liability of entities - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\"},\"datePublished\":\"2019-12-02T09:22:00+00:00\",\"dateModified\":\"2026-02-16T15:14:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/legislation-en\\\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/legislation-en\\\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/legislation-en\\\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax decree: novelty in the field of procurement and administrative liability of entities\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax decree: novelty in the field of procurement and administrative liability of entities - De Luca &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24262\/","og_locale":"en_US","og_type":"article","og_title":"Tax decree: novelty in the field of procurement and administrative liability of entities - De Luca &amp; Partners","og_description":"On 26 October 2019, Official Journal no. 252 published Legislative Decree 124\/2019 containing &#8220;Urgent measures in the field of taxation and for non-deferrable requirements&#8221; (i.e., the Tax Decree). The Decree, which is linked to the 2020 Budget Law, contains, among other things, major innovations for customers in the field of procurement and in terms of [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2019-12-02T09:22:00+00:00","article_modified_time":"2026-02-16T15:14:52+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Melismelis","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"Tax decree: novelty in the field of procurement and administrative liability of entities","datePublished":"2019-12-02T09:22:00+00:00","dateModified":"2026-02-16T15:14:52+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/"},"wordCount":616,"publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"keywords":["appalto","Decreto Fiscale","reato tributario","subappaltatore"],"articleSection":["Insights","Insights","Legislation"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/","url":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/","name":"Tax decree: novelty in the field of procurement and administrative liability of entities - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/#website"},"datePublished":"2019-12-02T09:22:00+00:00","dateModified":"2026-02-16T15:14:52+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/en\/insights\/legislation-en\/tax-decree-novelty-in-the-field-of-procurement-and-administrative-liability-of-entities\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/en\/"},{"@type":"ListItem","position":2,"name":"Tax decree: novelty in the field of procurement and administrative liability of entities"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/en\/#website","url":"https:\/\/www.delucapartners.it\/en\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/en\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/comments?post=24262"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24262\/revisions"}],"predecessor-version":[{"id":24263,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24262\/revisions\/24263"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/media?parent=24262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/categories?post=24262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/tags?post=24262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}