What is the Durc and how to request it

The Durc is the Single Document of Contributing Regularity, a certificate that demonstrates the regularity of a company towards all payments and social security and insurance obligations to which a company is required according to current legislation. Here is how it works, who is required to make use of it and how to request the Durc.



What is durc and how to request it
WHAT IS THE DURC AND HOW TO REQUEST IT
The Durch , an acronym for Single Document Regularity Contributions goes is a document that some companies should have to request to prove that you comply with all tax, insurance and social security under the law. The Durc must be requested and the citizens and businesses that are required to do so have two possibilities; proceed electronically or opt for the paper route .

It is nothing more than a document to be requested to verify its position and, although apparently the request and the bureaucratic process to be tackled seems tortuous and full of obstacles, it is not difficult to request the Durc. Just follow the instructions provided by the relevant authorities carefully and, in case of doubt, contact the accountant or any expert consultant.

In the meantime, here is all you need to know about the Durc, the type of documentation required to obtain this certification and what are the categories of companies that are required to request it and for what reason . We begin to understand which categories of companies are obliged to apply for the Durc.



The subjects that are required to request the Durc are:

Public administrations
Private Bodies
Companies
Company Certification Bodies
The Durc must be requested in the following cases :

In the case of public tenders
For work and invoice payments
For the payment of final balances
In case of participation
To manage public activities under concession
For private works in the construction sector
For issuing the SOA certificate
In the case of allocation of funding and facilitations
DURC VALIDITY
The Durc is valid for three months , a criterion that has been subject to several changes in recent years, from the date of issue for construction work, has limited validity to the phase for which it is required in the case of contracts and is linked to the reason for the request in all other cases.

HOW TO REQUEST THE DURC
To request the Durc it is necessary to fill in and send the appropriate form :

By paper, by finding the form at the INPS, INAIL and Casse Edili offices
By telematic means, accessing the online services made available by the INPS website
The Public Administrations , as well as private entities and SOA, they must forward the request only via computer . For the construction works, the paper request is required, which must be presented at the One-Stop Shop of the Building Boards.

If you access the portal made available by the INPS , or that provided by INAIL, the company must be identified by an access code issued by the respective institution . If you access the "One-stop shop" portal, the request form must be completed using the IT procedure, which will then issue an identification code related to the application. The code, which is issued only after having filled out the request, and serves the user to verify at any time the progress or not, of the practice.

HOW THE DURC IS RELEASED
The Durc is sent by post , by registered letter with return receipt, to the requesting address. Who owns a Certified E-mail box can request the receipt of the document through this channel. In case of need it is possible to request an additional reprint at the INPS, INAIL and Casse Edili offices.

SELF-EMPLOYED
As for self-employed workers, with or without employees, the rules to follow are the following:

The artisan companies with employees registered in the Autonomous Management of Craftsmen , are obliged to demonstrate the regularity of their situation regarding the employees and the contribution they are required to pay.
The artisan companies that have no employees have only the obligation to demonstrate the technical suitability and not the regular contribution
The artisan companies with employees have the obligation to demonstrate the regularity of the contributions, both in the case in which it operates in an individual way, or that it carries out the work in company form.
For farms that wish to take advantage of the Community subsidies, the Durc must be checked starting from the contributions due for all the work services provided starting from January 2206.



GENERAL INFORMATION FOR THE DURC REQUEST
If a company participates in a public tender , it is possible to declare that it has fulfilled its contributory obligations; in this case the contracting authority checks the veracity of the declaration and requests the Durc to check all the regularities.

If, once the Durc has been issued, conditions have emerged for which it is necessary to change the situation, it will be necessary to give timely notice to those who request it and to the contracting authority. For private workers who work in the construction context, the lack of regularity of contribution corresponds to the suspension of the qualification, so the Durc is required.

 GENERAL ELIGIBILITY REQUIREMENTS
All regularities are verified by INPS, Cassa Edile and INAIL . The verification complies with current legislation and based on the date on which the request is submitted or, if the date of the request is missing, on the date on which the certificate was drawn up. In case of verification of the self-certification of the company, it is essential that the regularity is suitable in relation to the date on which the company has declared its fiscal, contributory and welfare situation.

Based on the checks, a company is considered in order when :

He declared all the salaries to be taxable based on the size of the company and the work done
He paid the amount due for accessories and prizes
It is holder of the customer code with PAT
The risk of the tender corresponds to the insured risk
A regular ratification request is received which is received positively by the structure
There was compensation on the F24 payment model, that is when the structure states that the company is a creditor of amounts
There are credits registered to the role
In the case of non-registered credits, the regularity must be declared if the appeal refers to issues of dispute
In the event of a dispute gradient
DURC AND SUBCONTRACTING
In the event of subcontracting , the company must have, in order to be able to say in good standing from the point of view of contribution, the same requirements as those for the contractor . In this case, the certificate must be issued on the basis of the entire situation of the company and, in the case of subcontracting, the impossibility to declare its regularity depends on the private type relationship.

WHAT HAPPENS IF THE DURC IS NEGATIVE
In the event that the DURC is negative , ie an irregular situation emerges from the tax, contributory and insurance point of view, we proceed in a different way according to the situation in which we find ourselves. First of all, the institutions will start the procedures for debt recovery and, in addition to this, the company will lose the award of the contract , can no longer formulate contracts and subcontracting and will lose the right to payment of liquidations.

As for private companies, however , in the case of a negative Durc, the company will face the suspension of the housing title and the building permit . In addition, the company can not obtain the certification issued by the SOAs.

CHANGES IN LEGISLATION IN RECENT YEARS
Like all fiscal and economic issues, Durc has also undergone several changes over time and has adapted from time to time to current legislation. In particular, in the last few years some rules have changed that regulate the request of the document.

From April 15, 2005, the online procedure for the request and release of the Durc has been launched throughout the territory of the Italian State , even if the completion of the paper form is still possible at any INPS, INAIL or Cassa Edile office. The new single and telematic form is the only possible way to request the Durc for the issue of a building permit or for the SOA certification.

On January 1, 2009, a new change came into effect: the requirement of the Durc request for all companies that work under contract , or subcontracting. Artisan workers are excluded on their own and without employees, it being understood that the institution is required to issue the certification if requested. Finally, from 1 January 2015 , the validity of the Durc has increased from 120 to 90 days .

The last variation concerns the new INAIL credentials instead . The access , starting from 30 April 2016, must be carried out with the personal tax code and PIN assigned to the employer . According to INAIL's suggestions, it is better to transfer the access credentials to the legal representative of the company, which will then also enable an employee to act as an employer.

In this way it is possible to provide for all the measures on behalf and in the manner of the legal representative. Companies that have a very complex internal organization can use a digital user administrator . In this way, the person in charge is delegated to manage all the INAIL users who are authorized by the company. To proceed on this path it is sufficient that the designated person registers to the system with his own tax code.