Following up on previous circulars on the same subject, we would like to remind you that, as a result of the provisions of Article 1 of Decree-Law No. 39 of 31.03.2025, the obligation to take out compulsory insurance for damage caused by natural disasters and catastrophic events is fixed:
- for medium-sized enterprises: to 1 October 2025;
- for small and micro enterprises: to 31 December 2025.
The size of companies is defined by EU Directive 2023/2775, referred to by the same Decree-Law, and in particular:
| DIMENSIONS | LIMITS |
| Micro Enterprises | Balance Sheet Total: up to 450,000 euro Net revenue from sales and services: up to 900,000 euro Average number of employees employed during the financial year: up to 10 |
| Small Enterprises | Balance Sheet Total: up to 5 Million Euro Net revenue from sales and services: up to 10 Million Euros Average number of employees employed during the financial year: up to 50 |
| Medium-sized Enterprises | Balance Sheet Total: up to 25 Million Euro Net revenue from sales and services: up to 50 Million Euro Average number of employees employed during the financial year: up to 250 |
We would like to remind you that the sanction, in the event of non-completion, is the inability to access tax credits and other tax benefits; in particular, this will be taken into account when allocating subsidies, facilities or other public financial support, even if not related to the calamitous events.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.