False agent contract
Ciò che caratterizza un contratto di agenzia è il fatto che all’intermediario sia stato affidato dal preponente un mandato permanente a trattare, addirittura anche nel caso in cui il cliente sia uno solo.
Request: Una mandante mi ha fatto 5 anni fa un contratto da procacciatore e mi paga provvigioni sulla base di fatture semestrali, riferite genericamente ad “affari”. Benché gli importi non siano rilevanti l’attività che svolgo non si limita a semplici segnalazioni, ma anzi è del tutto simile a quella che svolgo per conto altre mandanti con cui ho invece in corso un tradizionale mandato di agenzia. Come faccio a dimostrare che anche questo è in realtà un rapporto di agenzia? E poi, è vero che un contratto di agenzia deve avere sempre l’esclusiva?
Answer: In effetti anche in base a quanto da lei descritto nella domanda inoltrataci ci sono elementi che indipendentemente dal nome dato al contratto ed indipendentemente dalla descrizione inserita in fattura, riconducono rapporto in esame nell’ambito di agenzia.
It concerns, in particular:
1) of the continuous multi-year duration of the service;
2) dell’emissione costante e periodica di fatture provvigionali riferite ad una chiara attività di intermediazione ed ad archi temporali determinati (semestrali, annuali…). A tal proposito occorre evidenziare come la ripetizione periodica della prestazione costituisce un importante indice di stabilità;
3) of the plurality of deals promoted which are referred to in each single invoice despite the generic mention of a set of deals in the description of the same; in fact, the number of transactions concluded in the name and on behalf of the principal is usually an important indicator of the permanence, continuity and stability of the relationship established;
4) del riconoscimento del compenso al “buon fine” dell’affare dettagliato in fattura, tipico dell’agenzia, e corrisposto a seguito di semplice attività di segnalazione come accade per l’attività di “procacceria”;
5) dell’applicazione nelle fatture della ritenuta d’acconto del 23% sul 50% dell’imponibile liquidato, identificando, quindi, a natura provvigionale del compenso.
Ciò che caratterizza un contratto di agenzia è il fatto che all’intermediario sia stato affidato dal preponente un mandato permanente a trattare, addirittura anche nel caso in cui il cliente sia uno solo.
Quanto al secondo quesito la risposta è assolutamente negativa. Non è necessario che il rapporto preveda l’esclusiva ai fini della configurabilità di un contratto a agenzia. Il diritto di esclusiva previsto dall’art 1743 del codice civile può essere derogato dalle parti così come previsto dagli Accordi Economici Collettivi.
Ne segue che l’assenza di esclusiva in un contratto di procacciamento non è tale da escludere l’esistenza di un rapporto di agenzia.
Pertanto anche laddove sia in corso con l’azienda un rapporto, formalmente, denominato di “procacceria”, ma in cui invece sono presenti alcuni degli elementi sopra citati, il soggetto interessato si trova nelle condizioni di presentare all’Enasarco un’apposita segnalazione recupero contributi, affinché la Fondazione vada ad ispezionare la contabilità della preponente conseguentemente recuperi i contributi previdenziali non pagati.
Nel contempo l’interessato può contestare alla mandante la qualificazione di rapporto e richiedere alla cessazione dello stesso, laddove ne ricorrano le condizioni, e previste indennità di fine rapporto.
Per avere la certezza dell’esistenza degli elementi ora descritti chiedete verifica ai consulenti della Federagenti che sapranno consigliare per far tutelare i Vs. diritti.
Related news: Procacciatore d’affari: la guida completa
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… e le “False Partite IVA?
This distinction arises from the need to stem an ever-growing phenomenon: that of fake matches VAT which conceal collaborations of a completely different nature, in which the element of subordination is found.
The expression "subordinate work" means a relationship whereby the worker undertakes to make his work available to an employer in a continuous and subordinate, receiving in return a remuneration for the activity carried out, the protection of the rights established by law (e.g. paid holidays and sickness, compensation in the event of involuntary dismissal, periods of expectation for serious reasons, etc.) and social security coverage.
Therefore, by entering into a subordinate employment relationship with a company, the worker undertakes a "relationship" bound by a contract, aimed at establishing - among other things - the number of working hours and the salary received. Conversely, if the same subject decides to open a VAT number to collaborate with a company, a public body, etc., he still has a contract to regulate his work, but he will be free to choose how and when to dedicate himself to it, with the only constraint being the achievement of objectives.
A self-employed contract is different from any employment. With a self-employment contract, no one will ever be able to force you to follow the hours, days and places of work. At most, they will be able to suggest you choose a useful day to spend in the company and/or indicate intermediate deliveries, thanks to which you can better organize the workflows. Working on your own means having the possibility to establish timetables, dictate economic requests and choose the most comfortable position. In fact, it is a choice that many make to have greater flexibility. When we talk about false VAT numbershowever, any distinction becomes complex: sometimes, those who choose to take the path of economic freedom then find themselves having to stay in the office for the "canonical" eight working hours or to comply with very stringent rules.
The Law makes a difference between those who can be considered gods false VAT numbers and individuals who carry out “atypical” self-employment. The following are exempt from the obligation to identify a specific project:
- commercial agents;
- professionals enrolled in a Register (e.g. lawyers, doctors, psychologists, biologists, etc.);
- members of administrative bodies (such as statutory auditors);
- those who receive old-age pensions;
- collaborators of Public Administrations;
- who carries out collaborations with Associations.
Article n.69-bis of Legislative Decree n.276/2003 allows to identify the false VAT numbers. In fact, unless proven otherwise by the customer, the services performed by workers in possession of VAT number they are reclassified as employment relationships if they occur at least two of the following conditions:
- the collaboration lasts for more than 8 months for two consecutive years (precisely, 241 days even if not consecutive);
- the fee deriving from this activity constitutes more than 80% of the annual fees received by the practitioner;
- the collaborator has a fixed workstation at one of the client's offices;
In the case of Pharmaceutical Representatives (ISF) the law does not prescribe the type of employment contract to which they must comply, therefore both the subordinate employment contract (chemical CCNL) and the self-employment contract are possible. However, the ISF (subordinate or self-employed) is prohibited from any sales activity and therefore, if self-employed, cannot be classified as a commercial agent.
On the other hand, parapharmaceutical sales reps are not bound by law so, even if both subordinate and self-employed contracts can be applied between them, the distinction is between those who have direct sales activities for whom, if self-employed, the agency contract and those who have no sales activity.
In all cases, the phenomenon of false VAT numbers which actually hide real employment relationships is widespread.
This is due to the fact that in the labor market there continues to be a profound difference in treatment and protection between subordinate workers, to whom all labor protection and social security regulations and the rights established by law and by collective bargaining apply, and workers hired with other forms of contract.
Co.co.co., interns, trainees, VAT numbers: there are many forms of personnel recruitment which, due to the type of contract used, do not allow the worker to have access to a whole series of fundamental rights, such as unemployment , sickness, maternity, etc.
VAT numbers are, according to the law, self-employed workers, i.e. those workers who, without any subordination constraints, take on the task of carrying out a work or professional service in favor of the client, without being permanently included in the company organization . The self-employed worker, at the deadline set in the self-employment contract, delivers the good or service to the customer and is paid with the agreed amount. At that point, once the payment has been received, the self-employed person issues an invoice in favor of the customer and independently pays the taxes and social security contributions to his/her reference social security institution.
The false VAT numbers are those workers who, despite being formally employed as self-employed workers, are actually real ones subordinate workers as, in the actual performance of the relationship, they carry out their work in the manner typical of employee work.
There are a number of elements that characterize the method of conducting the employment relationship from which it can be inferred that it is a false VAT number.
Among these elements we can indicate, among others, the fact that the self-employed worker hired with a VAT number:
- is subject to the employer's directives in carrying out the work;
- must respect a fixed working schedule;
- must go, to carry out the work, to the place indicated by the employer;
- uses the tools made available by the employer to render the service;
- must communicate in advance any absences;
- performs a completely similar activity to other colleagues hired as employees;
- is permanently included in the employer's corporate organization.
- must periodically report on its activity
The employment relationship with the false VAT number, on the initiative of the worker himself or through an assessment conducted by the inspection bodies of INPS, Inail or the Labor Inspectorate, can be reclassified into a subordinate employment relationship from the date of its inception.
From the requalification of the relationship derives the worker's right to receive the so-called pay differences (where existing), i.e. the difference between the remuneration that would have been due to the worker if he had been hired from the outset as an employee and the remuneration received as a VAT number.
Furthermore, INPS and Inail can ask the employer to pay all the social security and welfare contributions that he would have had to pay if the worker had been hired from the outset as an employee.
Finally, the employment relationship becomes an open-ended employment relationship, with all the consequences of the case in terms of modification of duties, transfer, dismissal, protection of the worker in the event of illness, accident, pregnancy, handicap, etc.
Related news: False VAT numbers. Two emblematic sentences