The Certification of contributory debts (introduced by Article 363, Legislative Decree no. 14 of 12 January 2019, on the “Code on Company Crises and Insolvency in implementation of the Law no. 155 of 19 October 2017”) is a single certificate, issued upon request of the debtor or the courts, which shows the receivables payable to the INPS from the debtor by way of contributions.
Certification of contributory debts can be claimed:
- by the debtor who claims access to a crisis or insolvency settlement procedure and who in this context must arrange for it to be filed with the court (Article 39, Code on Company Crises and Insolvency);
- by the courts as part of preliminary activities in proceedings for the opening of judicial liquidation or of an arrangement with creditors (Article 42, Code on Company Crises and Insolvency);
- by a commercial and agricultural entrepreneur who is in a condition of financial or economic imbalance for access to the negotiated settlement procedure (Article 2, Decree-Law no. 118 of 24 August 2021, converted with amendments by Law no. 147 of 21 October 2021).
With effect from 16 May 2022, with the entry into force of the Code on Company Crises and Insolvency, a single Certification of contributory debts can only be claimed online, by the same debtor and by the courts, indicating the tax identification code of the debtor.
With effect from 15 November 2021, with the entry into force of the rules on the negotiated settlement procedure (Article 2, Decree Law no. 118 of 24 August 2021), a single certification can only be requested online by the entrepreneur, indicating their tax identification code.
The VeRA (Verification of Business Regularity) procedure – Certification of contributory debts allows the request to be made via a single query, by simply indicating the tax identification code of the party to be verified.
The single certificate, generated in pdf/non-editable format, is sent to the applicant’s CEM address within a maximum period of 45 days from the date of the claim and includes the following contents:
- name or company name, registered office and tax identification number of the debtor;
- the identification number of the claim and the date it was filed;
- consolidated debt exposures, broken down by social security scheme, contributory position number, period, amount of contributions, amount of civil penalties, credit status.
The certificate also includes a summary statement of the debt exposures with details of the receivables still in an administrative phase and those already entrusted to the collection agents for recovery.