The DURF (Single Tax Regularity Document) is a document issued by the Revenue Agency, with the aim of certifying the possession of specific requirements and the correct fulfillment of tax obligations.
This important fiscal document allows contractors to avoid having to present a series of documents to the client and speed up bureaucratic procedures.
But what is it, when is it needed, how to request the Single Tax Regularity Document online and when should it not be requested from the Revenue Agency?
Let’s find out together in the following paragraphs.
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What is Durf and the relevant legislation
Introduced by article 4 of Legislative Decree no. 124 of 26 October 2019 (converted into Law no. 157/2019), the DURF it is mandatory from 1 January 2020. A document, issued by the Revenue Agency, useful for certifying the correct fulfillment of tax obligations.
Therefore, it is a certification that facilitates checks by clients on the actual payments of withholdings to employees.
Furthermore, from 1 October 2024, the DURF is among the requirements for obtaining the credit licence. A company that does not meet the requirements to receive the DURF will not be able to apply for a credit license and will not be able to take part in tenders. In fact, companies without a license or with credits of less than 15 are excluded from participation in public works for six months.
A very important innovation for businesses, in force since the beginning of October.
In order to obtain the Single Tax Regularity Document, interested companies must therefore request it from the Revenue Agency by sending the specific request form via certified e-mail. The DURF is available starting from the 3rd working day of each month and is valid for four months. After this deadline, it is necessary to request the DURF again.
In the case of public tenders, companies have the possibility of self-certifying the requirements, with the public client having to check the declarations issued again through the Revenue Agency.
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When is it needed?
The reference standard, Legislative Decree no. 124 of 26 October 2019, provides that, in cases of contracts and subcontracts for services and/or works with a total annual sum exceeding 200 thousand euros and characterized by a prevalent use of labor at the clients’ premises, before proceeding with payments:
- the clients have the duty to ask the contracting or entrusted companies for copies of the payments of the withholdings paid relating to the workers employed in the execution of the services or works;
- contracting or entrusted companies have the obligation to send to clients, within 5 days of the deadline for payment of withholdings, the F24 relating to the payments of withholdings and the list of employees employed in the previous month with an indication of the hours worked, salaries and withholdings applied.
All rather burdensome obligations therefore, as an alternative to these obligations, today companies have the opportunity to present the DURF to certify that, at the end of the month preceding the deadline for tax withholdings:
- the company had already been active for at least 3 years;
- the company had made tax payments for a sum of no less than 10% of revenues;
- the company did not have a debt situation from a tax or social security point of view greater than 50 thousand euros which had not been remedied.
The Single Document of Fiscal Regularity facilitates clients’ checks on withholding payments and speeds up times, as well as being an effective tool to effectively combat illegal work. However, when a company has been active for less than 3 years it does not have the possibility of requesting the DURF, but the obligation to present alternative documents.
A more complex procedure, but necessary to proceed properly with the work to be carried out.
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DURF request online
The procedure for requesting the DURF online is quite simple and fast. The first step to take to obtain the DURF is to connect and access the official website of the Revenue Agency with your access credentials.
Once you have accessed the portal, you must correctly fill out the online form, reporting all the requested information (company data, reason for the request, etc.).
Once the request form has been sent, you just need to wait for confirmation and receipt of the online document to certify the tax regularity of your company. A few clicks and a little time are therefore sufficient to transmit the DURF request directly through the Revenue Agency portal.
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When it is not to be requested
The DURF rule is not applicable to all those companies not established in our country nor to entities not carrying out business, professional and agricultural activities. Public Administrations must request the DURF if they are clients, but they do not have to show it if they are contractors for non-commercial institutional purposes.
Failure to send the requested documents or a DURF that is not in order constitute a real impediment for the client, in fact in these cases payments cannot be made. The company not in compliance with the DURF, until it pays the omitted withholdings, cannot take any action against the client for non-payment.
In turn, clients who do not apply the provisions of the law, i.e. those who do not have the DURF or the F24 forms sent, who do not check the documentation and who do not block payments, are subject to the same sanctions provided for companies for the failure to pay withholding taxes.
Naturally the reference is exclusively to the omissions relating to the workers employed in the contracts in which the clients are interested and not to all the workers employed by the companies.
