Flows, Circular from the Ministry of the Interior on tax simplifications for the hiring of foreign workers from abroad

Summary:

The Ministry of the Interior's circular dated October 9, 2023, provides operational indications for the generation of a provisional tax code on the SPI 2.0 system. A provisional tax code will be made available online on the ALI Portal - Ali Sportello Unico (interno.it) for employers to view and inform foreign workers about the new code. This eliminates the need for workers to personally visit Agenzia delle entrate offices to obtain a tax code. Employers must still communicate the provisional tax code to INPS. The provisional tax code can be converted to a definitive code when workers present themselves at the Immigration Office for registration.