Employment
Transnational posting
Through a posting, a company may temporarily send an employee to another entity in a different country to perform work on behalf and in the interest of the original employer, without creating a new employment relationship with the host company. The employee remains employed by the sending company.
The essential requirements are the temporary nature of the posting and the sending employer’s business interest.
Representation before italian social security
A foreign company without a permanent establishment in Italy must appoint a representative to fulfil INPS contribution obligations for employees working in Italy. The appointment is made through a mandate with representation under article 1704 of the Civil Code. The representative becomes the official contact with the Italian labour and social security authorities and is jointly liable for contributions.
Workplace safety
Workplace safety in Italy is a mandatory legal duty for all companies. The employer is primarily responsible for safe working conditions, while workers must participate actively and responsibly.
The governing framework is Legislative Decree 81/2008, the consolidated workplace safety act, which applies to employees, self-employed workers, collaborators, partners, trainees and volunteers.
Accounting / Tax
Certification of a tax credit
This technical and documentary procedure enables an authorised professional to certify that a company’s declared credit is correct, consistent and compliant with current rules, confirming its legitimacy before the authorities.
Visto di conformità
The Visto di Conformità for a VAT return is a certification by an authorised professional confirming the accuracy of the data, taxable bases and credits. It is compulsory when credits are offset or VAT refunds requested above statutory limits, and acts as a preventive control against errors, undue credits and penalties.
