Expatries Network
Italy

Social security contributions and returns in Italy

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In Italy, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in Italy and under which wording to apply for it.

In Italy the decisive check concerns the individual, not the company. Selection turns on the name, registration number and professional body of the practitioner covering the engagement, whether consulente del lavoro, dottore commercialista, esperto contabile or avvocato, together with evidence of the notification made to the territorial labour inspectorate. Add the ordinary visura camerale, the DURF, the DURC and the professional liability certificate, which is compulsory for any registered professional. A visura describing a consulting purpose proves no entitlement to practise.

Bodies and certificates in Italy

Local wordingIssuing bodyValiditySource
DURF — Documento Unico di Regolarità Fiscale (certificato di sussistenza dei requisiti, art. 17-bis comma 5 D.Lgs. 241/1997)Single tax compliance document

Le DURF est mis à disposition à partir du troisième jour ouvré de chaque mois et sa validité est de quatre mois à compter de la délivrance. Il atteste que l'entreprise remplit les conditions de régularité fiscale posées par l'article 17-bis, alinéa 5, du décret législatif n° 241 du 9 juillet 1997.

Agenzia delle Entrate4 months
Required
Official website
DURC On Line — Documento Unico di Regolarità ContributivaSingle social contribution compliance document

Depuis l'entrée en vigueur du décret ministériel du 30 janvier 2015, la vérification de régularité des cotisations se fait exclusivement en ligne et en temps réel : une seule requête interroge les bases INPS, INAIL et Casse Edili. Le DURC ainsi produit a une validité de cent vingt jours à compter de la demande.

INPS et INAIL (et Casse Edili pour le bâtiment), interrogation unique en ligne4 months
Required
Official website

Back to the Italy profile

You employ staff in Italy

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in Italy

You run payroll in Italy

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

Submit an application

The other angles for Italy

See the 120 countries of the network