Also in 2021, companies and self-employed workers who have commercial and professional credits towards the Public Administration can compensate them with the sums due following registration in the role. The novelty is provided for by the new paragraph 17-bis ofart. 1 of Legislative Decree 41/2021 (so-called "Sostegni"), inserted during the conversion into L. 69/2021, published in the Official Gazette of 21 May last.
