Unimpresa denounces a regulatory flaw that penalizes the most virtuous and internationalized companies
Durf was created to reward tax compliance, but now it punishes exporters
Originally introduced to improve transparency, the Durf (Unified Certificate of Tax Compliance) is now becoming an obstacle for hundreds of Italian exporting companies. This is the warning launched by Unimpresa, which is calling on the Italian government and the Revenue Agency to urgently correct a regulatory flaw that risks penalizing precisely the most competitive and law-abiding businesses.
Established by Decree-Law 124/2019, Durf was designed to ensure fiscal transparency in labor-intensive public contracts, especially those exceeding €200,000 annually. However, its practical application has revealed a normative distortion that undermines compliant companies.
The 10% rule and the “missing VAT” of exporters
To obtain the Durf, a company must prove that the taxes it has paid are at least 10% of its declared revenues. While this might sound reasonable, it has unintended consequences for exporters.
Why? Because companies that operate internationally issue VAT-exempt invoices, as required by law. Since they don’t charge VAT on exports, they appear to have a lower tax-to-revenue ratio, even though they are fully compliant. In practice, the more a company exports, the less likely it is to qualify for Durf.
Financial and reputational damage for compliant companies
Unimpresa points out that this technical problem is well known within the Revenue Agency, yet no official fix or clarification has been provided. Tax compliance checks are still based on line RS107 of the tax return, which adds up all revenues without distinguishing between taxable and VAT-exempt operations, resulting in distorted calculations that unfairly penalize exporters.
The consequences are serious: without Durf, companies cannot access public tenders or major contracts, leading to loss of opportunities, reduced investments, and negative impacts on employment.
Unimpresa’s appeal: change the rules or issue an official clarification
“We are facing a system that ignores how international trade actually works,” said Marco Salustri, Unimpresa’s national councilor. “It’s unacceptable that a rule meant to reward tax compliance ends up punishing those who play by the rules and promote ‘Made in Italy’ around the world.”
Unimpresa is asking for an urgent legislative amendment to change how Durf eligibility is calculated, clearly distinguishing between revenues from taxable domestic operations and VAT-exempt foreign ones. Alternatively, the Revenue Agency should immediately issue an interpretative note to fix the situation.
The message is clear: Durf should go back to being a tool for transparency, not a bureaucratic obstacle for Italian companies that are growing abroad.
FAQ
1. What is Durf?
It’s the Unified Certificate of Tax Compliance, required to access public tenders and contracts.
2. What is the purpose of Durf?
To confirm that a company is up to date with its tax obligations, especially for contracts over €200,000.
3. Why can’t exporters get Durf?
Because their invoices are VAT-exempt, and the current formula doesn’t account for that.
4. Is the Revenue Agency aware of the issue?
Yes, but no official solution has been adopted yet.
5. What is Unimpresa asking for?
A legislative change or an official interpretive document to fix the flaw.
6. What damage does the current system cause?
It prevents companies from participating in tenders, causing financial and reputational harm.
7. Does this affect all businesses?
No, mainly those that export goods and services internationally.
8. Why isn’t export VAT counted?
Because VAT does not apply to international sales, per tax law.
9. What would fix the issue?
Adjusting the calculation method or distinguishing between taxable and VAT-exempt revenues.
10. Is Durf a useful tool?
Yes, but only if applied fairly and without penalizing compliant exporters.
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