Article 10-bis of DL 21/2022 stipulates that companies executing works with an amount exceeding EUR 516,000 and related to the 110% incentives must obtain SOA Certification.

From 1 January until 30 June 2023, companies will have to prove that they have a qualification contract signed with one of the SOAs authorised in Italy.

At the end of the transitional phase, as of 1 July 2023, for the purposes of the recognition of the tax incentives, the execution of the works will be entrusted exclusively to companies in possession, at the time the contract is signed, of the SOA Certificate.