ANAC guide for checking your own “tax reliability” when taking part in public tenders
Bolzano, 20.04.2026
In order to take part in public tenders it is, as is well known, a prerequisite that the economic operator has duly met its tax obligations. In particular, there must be no serious, definitively established breaches.
Under Art. 94(6) of Legislative Decree 36/2023, there must be no tax debts exceeding € 5,000 which have been definitively established (i.e. can no longer be contested) and have already been passed to the tax collection agency (“Agenzia delle Entrate-Riscossione”) for collection. In practice, questions frequently arise when checking one’s own position. Against this background it is to be welcomed that the anti-corruption authority (ANAC) recently published a guide for economic operators explaining the relevant control mechanisms in more detail. We enclose this guide, as it contains practical guidance on the decisive criteria.
We are of course happy to answer any questions or to carry out an individual check of your position.
Please do not hesitate to contact us if you have any queries.
Yours faithfully,
Dott. Comm. Josef Vieider
Enclosure: ANAC guide on checking tax reliability
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