Module 223 min2281 wordsFree — no account
Late invoices between businesses: Legislative Decree 231/2002
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — D.Lgs. 231/2002, art. 4 (payment terms), consolidated text version 5 — verified on September 24, 2026
- Gazzetta Ufficiale — D.Lgs. 231/2002, art. 2 (definitions), consolidated text version 3 — verified on September 24, 2026
- Gazzetta Ufficiale — D.Lgs. 231/2002, art. 1 (scope), consolidated text version 2 — verified on September 24, 2026
- Gazzetta Ufficiale — D.Lgs. 231/2002, art. 3 (debtor's liability), consolidated text version 2 — verified on September 24, 2026
- Gazzetta Ufficiale — D.Lgs. 231/2002, art. 5 (interest rate), consolidated text version 2 — verified on September 24, 2026
- Gazzetta Ufficiale — D.Lgs. 231/2002, art. 6 (recovery costs), consolidated text version 2 — verified on September 24, 2026
- Gazzetta Ufficiale — D.Lgs. 231/2002, art. 7 (nullity), consolidated text version 3 — verified on September 24, 2026
- Gazzetta Ufficiale — Ministry of Economy and Finance notice: reference rate, 1 January to 30 June 2026 — verified on September 24, 2026
- Gazzetta Ufficiale — Ministry of Economy and Finance notice: reference rate, 1 July to 31 December 2026 — verified on September 24, 2026
- Agenzia delle Entrate — What the exchange system does when it receives an invoice (delivery receipt) — verified on September 24, 2026
- Gazzetta Ufficiale — Codice civile, art. 1339 (Inserzione automatica di clausole) — verified on September 24, 2026
- Gazzetta Ufficiale — Codice civile, art. 1419 (Nullità parziale) — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Points added to the reference rate — 8 points
gazzettaufficiale.it · 2026 rules - Reference rate, 1 January to 30 June 2026 — 2.15 %
gazzettaufficiale.it · 2026 rules - Reference rate, 1 July to 31 December 2026 — 2.40 %
gazzettaufficiale.it · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.