In short. The Decreto Flussi asseverazione is a statement by an authorised professional (labour consultant, lawyer or chartered accountant) confirming that the employer meets the requirements and has the financial capacity to hire the workers requested. For companies the minimum is €30,000 of taxable income or turnover per year, with no adding up for multiple hires; private employers of domestic workers need €20,000 or €27,000. It is not needed when an employers’ organisation that signed the memorandum of understanding submits the application.
Decreto Flussi 2027 asseverazione: before pre-filling the application, check that the professional is authorised, that the employer has the required financial capacity, that the number of hires is reasonable and that the documents are complete. Request a check or see the documents required.
In this guide I explain how to prepare the asseverazione (professional certification of the employer’s requirements) for the Decreto Flussi 2027 (Italy’s annual decree setting quotas for non-EU workers) and how to check the requirements, the professional and the documents.
Please note: the Decreto Flussi asseverazione is a form that can only be completed by certain authorised professionals. This means that an asseverazione issued by an accountant or a lawyer is valid only in certain cases, as I explain below.
What is the Decreto Flussi asseverazione?
The Decreto Flussi asseverazione is a statement by an authorised professional confirming that the company or, more generally, the employer has the requirements and the financial capacity to hire the number of workers requested in the application.
The Decreto Flussi asseverazione was introduced by the Decreto Semplificazioni (Simplification Decree) (Decreto Legge 21 giugno 2022, n. 73 – Decree-Law no. 73 of 21 June 2022, converted with amendments by Law no. 122 of 4 August 2022) with the aim of simplifying the procedure for issuing the nulla osta (work/entry clearance) for non-EU nationals.
In particular, Article 44 sets out new ways of checking that employers meet certain requirements. These checks used to be carried out by the local labour inspectorates after the application was submitted; they are now entrusted to professionals, who take full responsibility, including criminal liability.
Which laws govern the Decreto Flussi asseverazione?
To avoid penalties, including criminal ones, you need to know the rules on the Decreto Flussi asseverazione inside out. They have been supplemented and clarified several times by the Ministry of the Interior, the Ministry of Labour and the Ispettorato Nazionale del Lavoro (INL – National Labour Inspectorate).
The main references are:
- DL 27 maggio 2020 (27 May 2020), with instructions on how to submit applications to regularise employment relationships;
- DL 10 marzo 2023 n. 20 (Decree-Law no. 20 of 10 March 2023), containing urgent provisions on legal entry flows of foreign workers and on preventing and combating irregular immigration;
- Art. 44, D.L. n. 73/2022, containing urgent measures on the issue of the work nulla osta;
- INL Note 2066/2023, with clarifications on assessing the employer’s financial capacity and on checking whether it is consistent with the number of entry applications submitted for foreign workers;
- INL Circular no. 3 of 5 July 2022, containing the guidelines for Decreto Flussi asseverazioni by professionals and employers’ organisations;
- Inter-ministerial circular of 16 October 2025, on the planning of entry flows for the three-year period 2026-2028;
- Ministry of Labour FAQs;
- Ministry of the Interior FAQs.
What are the requirements for the Decreto Flussi asseverazione?
Requirements for companies
First of all, before issuing an asseverazione for hiring a foreign worker, the professional must check that 3 objective requirements are met:
- being up to date with payments to INPS (the national social security institute) and the Agenzia delle Entrate (Revenue Agency), which can be checked through the DURC (certificate of social security compliance);
- having taxable income, for sole proprietorships, or turnover, for organisations and companies, of at least €30,000.00 per year, as expressly stated in INL Circular no. 3 of 5 July 2022 and Note no. 2066 of 21 March 2023;
- complying with the terms of the collective labour agreement (appropriate working hours and pay).
Finally, there is a subjective requirement:
- the number of applications must be reasonable in relation to the company’s economic indicators.
This point is crucial for the asseverazione. Reasonableness is not always established objectively: professionals who want to certify a company must take the following parameters into account and make their own assessment:
- financial capacity: “to be understood as the company’s capacity to bear all hiring costs in relation to the number of staff requested and to maintain a balanced financial structure over time”;
- economic and financial balance: that is, “the company’s ability to meet, from its own revenue, the payment obligations previously undertaken and the necessary investments”;
- turnover;
- number of employees;
- type of business carried out.
Asseverazione for multiple hires
While, for a single application, the minimum objective financial requirement is taxable income (for sole proprietorships) or turnover (for organisations and companies) of at least €30,000.00, if the company applies for a nulla osta for several foreign workers, it is up to the professional to assess whether the request is reasonable.
The above-mentioned INL Note 2066/2023 is unequivocal and makes clear that “in the case of multiple hiring requests, pursuant to paragraph 4 of Art. 9 of Ministerial Decree 27.05.2020, the exclusion of any mechanism for adding up the €30,000 annual turnover/taxable income must be confirmed”.
In addition, for newly established companies, the Inspectorate considers it appropriate to take other indicators of financial capacity into account, such as the estimated turnover for the first year of business or the amount of paid-up share capital, always in relation to the actual needs presented by the company.
In short, it is also up to the professional’s good judgement to take responsibility for deciding whether or not the company is able to hire foreign workers.
For example, a newly established or loss-making company that has just increased its share capital certainly needs workers to get production back on track and, if it cannot find them in Italy, has every reason to look for them abroad.
If the checks are positive, the professional must issue the asseverazione together with their professional register membership card.
The asseverazione must be attached directly to the application or, if it is not yet ready, it must be submitted before the nulla osta is issued or when the contratto di soggiorno (residence contract) is signed, directly at the Sportello Unico per l’Immigrazione (Immigration Desk) of the Prefettura (local government office).
Requirements for private individuals as employers
For private individuals who want to hire a domestic worker, checking the requirements is much simpler, as the only requirement is taxable income of:
- €20,000 per year for a household with only one income earner;
or
- €27,000 per year for a household (as registered at the registry office) made up of several people living together.
Remember that:
- a spouse and relatives up to the second degree can contribute to the income calculation even if they do not live with you;
- income that is exempt from tax returns must also be counted (for example, disability allowance);
- no income is required if the applicant suffers from illnesses or disabilities that limit their self-sufficiency and is requesting a worker to care for them;
- if the applicant suffers from such illnesses, no asseverazione from a professional is needed, but suitable documentation must be provided (not necessarily disability recognised by INPS).
Which documents are needed for the Decreto Flussi asseverazione?
The documents required for the Decreto Flussi asseverazione and for checking the requirements are listed below. Remember that the professional must keep them for at least 5 years.
Asseverazione documents for companies
- identity card and codice fiscale (Italian tax code) of the owner or employer (long-term residence permit if a foreign national);
- up-to-date visura camerale (Chamber of Commerce company report);
- DURC (certificate of social security compliance);
- tax return with receipt of submission to the Agenzia delle Entrate;
- financial statements with receipt of filing at the Chamber of Commerce;
- VAT return;
- self-declaration stating that the employer has no criminal convictions, has not employed undeclared workers, has genuine reasons to hire more workers and has not requested the asseverazione from other professionals;
- declaration of unavailability from the Centro per l’Impiego (Job Centre).
Asseverazione documents for private individuals as employers
- identity card and codice fiscale of the owner or employer (long-term residence permit if a foreign national);
- tax return (730 form, CU certificate or Modello Unico);
- self-declaration stating that the employer has no criminal convictions, has not employed undeclared workers, has genuine reasons to hire more workers and has not requested the asseverazione from other professionals;
- declaration of unavailability from the Centro per l’Impiego.
Who can issue the Decreto Flussi asseverazione?
The professionals authorised to issue the Decreto Flussi asseverazione are:
- consulenti del lavoro (labour consultants);
- lawyers;
- commercialisti (chartered accountants).
Important: to be authorised to issue the asseverazione, lawyers and accountants must notify the Labour Inspectorate.
Employers’ organisations that the employer belongs to or has given a mandate to, and that have signed the memorandum of understanding (which can be requested by writing to DGImmigrazioneDiv3@lavoro.gov.it), undertake to guarantee that the employer meets the requirements.
Therefore, if the application is sent by one of these organisations on the employer’s behalf, no asseverazione is required.
How do you fill in the Decreto Flussi asseverazione?
The asseverazione is made by filling in a simple form (download the official Decreto Flussi asseverazione form here), in which the certifying professional declares, under their own criminal liability, that they have collected the documents needed to check the requirements and that they consider the employer’s request reasonable, based on the elements listed above.
You need to enter the company’s details and, for each worker, in addition to their personal details, the accommodation where they are expected to live once in Italy and the terms of employment, with reference to the applicable CCNL (national collective labour agreement). These details can be changed at the Prefettura when the contratto di soggiorno is signed, so don’t spend too much time on them.
Finally, a personal assessment is required explaining why the professional considers the employer’s request reasonable. Many people ask us for advice on this section, so here is an example of a Decreto Flussi asseverazione statement you can use as inspiration:
“Company X has adequate financial capacity and economic and financial balance to bear all hiring costs in relation to the number of staff requested and to meet the payment obligations previously undertaken.
The checks carried out also covered the expected revenue for the current year, the average number of staff employed and the type of business carried out by the company on an ongoing basis.”
Bear in mind that the Prefettura may ask for a more detailed asseverazione. If you need assistance, request a preliminary check.
What changes for the Decreto Flussi 2027 asseverazione?
The 2026-2028 planning confirms the need to check carefully the employer’s financial capacity, the reasonableness of the requests and compliance with the applicable collective agreement. For 2027, the professional must apply the rules in force and the operating instructions published for that year, without automatically reusing documents prepared for previous rounds. Dates and new rules for 2027 are in our guide to Decreto Flussi 2027 pre-filling dates and click days.
What happens if the Decreto Flussi asseverazione is wrong?
It can happen that the Decreto Flussi asseverazione is filled in incorrectly, that the professional is not authorised, or that the professional register membership card is not attached.
In these cases, the Prefettura may ask for additional documents by means of a preavviso di rigetto (notice of intended refusal, Article 10-bis) of the nulla osta application.
The Inspectorate may also carry out random checks later on and, if the employer’s financial capacity turns out to be inadequate for the number of applications submitted, the nulla osta may be revoked, approving only a reasonable number of workers based on the chronological order in which the applications were submitted.
The deadline stated in the notice must be respected. If you have received a notice under Article 10-bis, contact us to check the documents and observations to submit.
What are the risks of a falsified Decreto Flussi asseverazione?
Many people resort to unlawful tricks to obtain the asseverazione, such as having it issued by fake professionals. Remember that the person who certifies takes criminal responsibility for their statements and faces criminal penalties for false declarations.
Moreover, if checks are carried out, the nulla osta and even the permesso di soggiorno (residence permit) are revoked if the Labour Inspectorate establishes that they were obtained through falsification or fraud, so it really is not worth it.
Frequently asked questions
Is an asseverazione needed to hire domestic workers, carers and housekeepers?
Yes. An asseverazione from a professional is also needed to hire a domestic worker or carer, together with the check of unavailability at the Centro per l’Impiego. The private employer needs taxable income of €20,000 per year with one income earner, or €27,000 for a household of several people living together.
When is the Decreto Flussi asseverazione not needed?
It is not necessary when the application is sent directly by an employers’ organisation that has signed the memorandum of understanding with the Ministry of Labour, or when the employer is a private individual with certified illnesses or disabilities applying for a worker to assist them in daily life, who must provide suitable documentation instead.
How do you correct a wrong Decreto Flussi asseverazione?
Before refusing an application, the public administration must issue a preavviso di rigetto under Article 10-bis, so you have the opportunity to submit observations and corrected documents within 10 days. Common problems are an incorrectly filled form, an unauthorised professional or a missing professional register membership card.
I am an accountant and my client has asked me for the asseverazione. What should I do?
First, notify the Labour Inspectorate that you will act as the certifying professional, as lawyers and accountants must do. Then collect all the documents needed to check that the company meets the requirements, assess the reasonableness of the request and keep the documents for at least 5 years. If unsure, ask for a preliminary check.
Where can I find the asseverazione form?
The official Decreto Flussi asseverazione form is published by the Prefettura and is linked in the section on how to fill it in. In it the professional enters the company’s details and, for each worker, personal details, accommodation and terms of employment, plus a personal assessment of why the request is reasonable.
Official sources
- Decree-Law no. 73 of 21 June 2022 – Gazzetta Ufficiale
- Art. 44, Decree-Law no. 73/2022 – Normattiva
- Decree-Law no. 20 of 10 March 2023 – Normattiva
- INL Circular no. 3 of 5 July 2022 – Ispettorato Nazionale del Lavoro
- Inter-ministerial circular of 16 October 2025 – Ministry of the Interior
- Interministerial Decree of 27 May 2020 – Ministry of Labour
- Ministry of Labour FAQs
Sources checked on 15 October 2026. Operating instructions can change from one round to the next: always check the latest instructions from the competent office.
How can SH Immigration Specialists help?
Whether you are a company, a private employer or a professional appointed to certify, before signing or uploading the asseverazione you need to check the requirements, the documents and the reasonableness of the request. We help you collect and check the documents, prepare the data for the application and respond to requests from the Prefettura. For legal matters such as appeals and legal advice, SH Immigration Specialists works with qualified lawyers. The outcome depends on the competent authorities. For an assessment, contact us.
This content provides general information and does not constitute legal advice.
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