All expenses incurred in compliance with the rules up to 31 December 2022 can be included in the 110% benefit. Please note, however, that by 30 September 2022 works amounting to 30% of the total works must have been “unequivocally” accounted for.
The technician who makes this declaration under their own responsibility must have evidence proving the actual execution of the SALs (work progress statements), such as:

photographic material of the works
evidence of the SALs
Delivery notes and invoices
Measurement book

The works manager, as the person responsible, must send all the documentation by certified email (PEC) or registered letter to both the contractor and the client.

The works manager must keep all the documentation so that it can be made available in the event of checks by the competent bodies, and it must be attached to the final documents in the declaration of completion of works. We advise the client to demand all of this documentation at the end of the works.

PLEASE NOTE: THERE HAVE BEEN UPDATES, THE RULES MAY HAVE BEEN SUPERSEDED.