Agency reply no. 474/2021 – Split payment and indemnity
With the reply in object, dated 15.07.2021, the Agency, in the face of a question posed by an Administration, provided an interpretation that could potentially be of interest to insurance companies.
Basically, the Administration states that, when one of your vehicles is damaged and is repaired in a body shop affiliated with your insurance company, this pays the repairer who issues an invoice to the Administration. The latter asked the Agency for confirmation that the service in question is not subject to split payment (art. 17 ter DPR 633/1972).