Professionals, the clampdown on PA payments also under 5,000 euro

Blocking of payments by the Pa for all professionals who are in debt to the State. Even below the threshold, currently already in force, of EUR 5,000. The Senate Budget Committee approved the highly contested amendment on professionals' fees. Softening the measure with respect to the first versions but leaving, in substance, a strong squeeze for all VAT numbers working with municipalities, regions, ministries and all the various branches of the Pa. In the first comments received from the professional categories, the step forward compared to the initial wording of the bill is highlighted, but it is emphasised that unequal treatment remains.

The novelty, in fact, concerns all public administrations and companies with a majority public shareholding, in the case of payments 'to those exercising arts and professions for the professional activity carried out by them, including in favour of persons admitted to legal aid'. Thus, all professionals (engineers, architects, surveyors, doctors, lawyers, accountants, just to name a few categories), including the entire universe of legal aid. The mechanism currently only in force above EUR 5,000 will be applied to them for all payments from 15 June 2026.

In concrete terms, administrations that are about to settle an invoice will first have to check whether the beneficiary is in default with respect to the payment of one or more bills for an amount at least equal to the sum to be collected by the PA. Before paying the sums to the professional, the PA will close the outstanding amounts with the collection agent, 'up to the amount of the debt resulting from the verification'. It will then pay the beneficiary, for any sums remaining.

"With the approval in the Commission of the reformulation of my amendment to the Budget Law, a fundamental clarification is introduced that circumscribes the verification procedure envisaged in relation to professional fees," explains Senator Nicola Calandrini, chairman of the Senate Budget Committee. "This is a balanced and common-sense rule, which strengthens the effectiveness of collection without introducing disproportionate automatisms and without jeopardising the continuity of professionals' activities, guaranteeing clarity of application and legal certainty."

It is 'certainly a step forward compared to its original version, but it does not eliminate the unequal treatment with other categories of creditors of the public administration,' comments the president of the National Council of Accountants (Cndcec), Elbano de Nuccio. 'We share the rule's objective of speeding up collection against delinquent taxpayers, but it is clear,' continues de Nuccio, 'that this is a need that cannot only concern a specific category of citizens. The postponement to mid-June of the effectiveness of the new rules could be useful to rethink the introduction of minimum thresholds that would simplify procedures for the public administration, avoiding the bureaucratic aggravation of checks for payments of minimal and insignificant amounts'.