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Publication: 24 January 2022 Latest update: 2 December 2024
What is it?
It is a Single Certificate, issued at the request of the debtor or the Court, which lists the receivables claimed by INPS from the debtor for contributions and civil penalties (article 363, legislative decree no. 14 of 12 January 2019, on the “Code on company crises and insolvency in implementation of the Llaw 19 October 2017 no. 155”).
Who is it aimed at?
Certification of contributory debts can be claimed:
- by the debtor to access 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 the commercial and agricultural entrepreneur who is in a condition of financial or economic imbalance for access to the negotiated settlement procedure (article 12 et seq., Code on company crises and insolvency).
How does it work?
The request for Single Certificate of contributory debts can only be made online, indicating the debtor’s tax identification code.
As a result of agreements reached with the Ministry of Justice, pending the implementation of the application cooperation, the claim by the clerk’s offices is made through CEM.
Claim
The VeRA (Verification of Business Regularity) procedure – Certification of contributory debts allows the request to be made by simply indicating the tax identification code of the party to be verified.
The Single Certificate, generated in pdf/a format (not editable), is sent:
- by CEM to the applicant;
- within a maximum of 45 days from the date of claim.
The document states and includes:
- name or company name, registered office and tax identification code of the debtor;
- identification number and date of the claim;
- consolidated debt exposures, broken down by:
- social security scheme;
- contributory position number;
- period, amount of contributions;
- amount of civil penalties;
- credit status;
- 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.