A missed Register filing: a fine of EUR 103 to 1 032
What's included
Ongoing accounting for companies registered in Italy and owned from abroad, from the day the company holds a VAT number: Company in Italy: italian vat number (partita iva).
Three addressees receive the filings, each with its own deadline and its own consequence: the Agenzia delle Entrate, the Registro delle Imprese at the chamber of commerce, and, past a certain size, an appointed control body.
Bookkeeping and the statutory books
The scritture contabili of Article 2214: the libro giornale, the libro degli inventari, and the members' and directors' books of an S.r.l.
Books kept electronically
Numbering and vidimazione are discharged by a time stamp and a digital signature applied once a year (Normattiva: Codice civile, Art. 2215-bis).
Annual accounts in the format your size allows
Drawing up the bilancio, running the Article 2429 timetable, and filing the approved accounts with the Business Register in XBRL.
Periodic VAT, LIPE and the annual return
The monthly settlement by the 16th and its F24 payment, the quarterly LIPE communication, and the annual return between 1 February and 30 April.
Monthly or quarterly, decided on turnover
The quarterly option is open below EUR 500 000 of prior-year turnover for services, EUR 800 000 for other activities, and costs 1% in interest.
E-invoicing and cross-border reporting
Invoices through the SdI, and transactions with persons not established in Italy reported by the 15th: how invoices pass through the SDI.
Withholding-agent filings
The Certificazione Unica and Modello 770 where the company pays individuals. Payroll and INPS we cover, publishing no deadlines or rates here.
Corporate tax returns
Redditi SC and the IRAP return, on the same deadlines. Rates and bases sit on corporate tax in Italy.
How the accounts year runs
- The financial year ends. The directors draw up the balance sheet, profit and loss account, cash-flow statement and notes, in whole euro (Art. 2423 c.c.).
- The accounts go to the control body and the auditor. With the directors' report, where either has been appointed (Normattiva: Codice civile, Art. 2429). At least 30 days before the meeting
- They are deposited at the registered office. Members may inspect them there, until approval. The 15 days before the meeting
- The meeting approves them. Up to 180 days where consolidated accounts are required or particular circumstances apply, on reasons given in the management report. Within 120 days of year end
- They are filed with the Business Register. In XBRL, digitally signed, at EUR 65 stamp duty plus EUR 60 secretarial fee plus the OIC contribution (chamber tariff, rev. 16 of 27 January 2026). Within 30 days of approval
- If those accounts show the Article 2477 limits exceeded, the meeting appoints the control body or auditor, failing which the court does. 30 days, running in parallel
- The libro degli inventari is signed. The one duty counted from another deadline, not a date (Art. 2217 c.c.). Within 3 months of the income tax return deadline
The financial year ends. Thirty days before the meeting, the accounts and the directors' report go to the control body and the statutory auditor under Article 2429(1). Fifteen days before the meeting, the accounts stay deposited at the registered office under Article 2429(3). The meeting approves within 120 days of year end, or 180 by exception, under Articles 2478-bis(1) and 2364(2). Within 30 days of approval the accounts are filed with the Business Register in XBRL, at government charges of EUR 65 stamp duty plus EUR 60 secretarial fee plus the OIC contribution. Where the filing is missed, the administrative fine of EUR 103 to 1 032 applies under Article 2630(1), increased by one third because the omission concerns the annual accounts under Article 2630(3), and reduced to one third if the filing is made within 30 days of the deadline under Article 2630(2). Where the same accounts show the Article 2477 limits exceeded, a second thirty-day period runs from the same meeting, this one to appoint the control body or auditor, failing which the court appoints, under Article 2477(5).
Next step
Not sure what your company has actually filed?
Send us the company details. We will read the register extract and say what is outstanding.
Tell us about your caseThe annual compliance calendar
Two kinds of deadline run in parallel. These are fixed in the calendar; the ones above are counted from an event and move with the company's year end.
| Date | What is due | Where it goes | Statute or source |
|---|---|---|---|
| 16th of each month | Periodic VAT settled and paid for the previous month | Agenzia delle Entrate, F24 | Art. 1(1) D.P.R. 100/1998 |
| 15th of each month | Data on cross-border transactions received last month | Agenzia delle Entrate, SdI | Art. 1(3-bis)(b) D.Lgs. 127/2015 |
| Last day of the 2nd month after a quarter | LIPE, the periodic VAT communication (Q2 by 30 September) | Agenzia delle Entrate | Agenzia delle Entrate, LIPE |
| 16 March | Books tax, EUR 309.87 or 516.46, code 7085; Certificazione Unica to recipients; Q4 VAT on the quarterly option | Agenzia delle Entrate; recipients | Agenzia delle Entrate: tassa annuale; Art. 4(6-quater) D.P.R. 322/1998 |
| 1 February to 30 April | Annual VAT return | Agenzia delle Entrate | Art. 8(1) D.P.R. 322/1998 |
| 16 May, 20 August, 16 November | Quarterly VAT for Q1, Q2 and Q3, plus 1% interest | Agenzia delle Entrate, F24 | Art. 7(3) D.P.R. 542/1999 |
| 30 June (20 July 2026 for ISA taxpayers) | Balance and first advance on income tax, IRAP and VAT, plus the diritto annuale | Agenzia delle Entrate; chamber of commerce | CCIAA Marche: diritto annuale 2026; Art. 6 D.L. 89/2026 |
| 31 October | Certificazione Unica to the tax authority, and Modello 770 (open from 15 April) | Agenzia delle Entrate | Artt. 4(3-bis), 4(4-bis) D.P.R. 322/1998 |
| 2 November 2026 (for FY2025) | Redditi SC and IRAP: the last day of the tenth month after the tax period | Agenzia delle Entrate | Art. 2(2)-(3) D.P.R. 322/1998 |
| 30 November 2026 | Top-up of the 20% increase to the diritto annuale, where paid without it | Chamber of commerce, F24 | MIMIT decree of 17 March 2026 |
Where the reporting and audit thresholds sit
Two consequences flow from size, and they do not switch at the same point. One set of limits decides the format of the accounts, a lower set whether a control body is compulsory.
| Regime or duty | Total assets | Revenue | Employees | Test | Article |
|---|---|---|---|---|---|
| Micro-entity accounts | EUR 220 000 | EUR 440 000 | 5 | two of three not exceeded, first year or two consecutive years | Art. 2435-ter(1) c.c. |
| Abbreviated accounts | EUR 5 500 000 | EUR 11 000 000 | 50 | two of three not exceeded, first year or two consecutive years | Art. 2435-bis(1) c.c. |
| Mandatory control body or auditor | EUR 4 000 000 | EUR 4 000 000 | 20 | one of three exceeded, two consecutive years | Art. 2477(2) c.c. |
| Duty to have a control body ceases | EUR 4 000 000 | EUR 4 000 000 | 20 | none exceeded, three consecutive years | Art. 2477(3) c.c. |
On one euro scale, the micro-entity bar ends at EUR 220 000 of assets and EUR 440 000 of revenue with a headcount of 5, tested on two of three limits over two consecutive years. The abbreviated accounts bar ends at EUR 5 500 000 and EUR 11 000 000 with a headcount of 50, tested the same way. The mandatory control body bar ends earlier, at EUR 4 000 000 and EUR 4 000 000 with a headcount of 20, and is tested on a single limit over two consecutive years. Between EUR 4 000 000 and EUR 5 500 000 a company sits in both regimes at once: still entitled to abbreviated accounts, already obliged to have a control body. The scale carries a marked break between EUR 500 000 and EUR 3 500 000.
What we need from you
- The register extract, and what has been filed or missed
- A codice fiscale for every director: how to obtain a codice fiscale from abroad
- A named holder of a valid Italian qualified digital signature
- Entratel or Fisconline access, through SPID, CIE, CNS or Entratel
- The certified email box, and somebody who reads it
- The registered office where register and tax notices arrive
- Opening balances, bank statements, invoices issued and received
- The VAT regime in force, monthly or quarterly, and when chosen
- Whether the company pays individuals, which creates withholding filings
- The financial year end, which dates every event-counted deadline
Problems we solve
A filing missed, and priced per filing
An administrative fine of EUR 103 to 1 032 attaches to each filing that never reached the Register, increased by one third for the annual accounts (Normattiva: Codice civile, Art. 2630).
The capital-loss duty that lands on the director
Where losses cut capital by more than a third, the directors must call a meeting senza indugio, with a report deposited eight days beforehand (Normattiva: Codice civile, Art. 2482-bis).
A dividend resolved on impaired capital
Only realised profits shown in duly approved accounts may be distributed, and none while capital stands reduced by losses. We check that before the resolution is drafted.
A PDF where a taxonomy instance was due
Accounts are filed as a valid XBRL instance through DIRE, which replaced Fedra and ComunicaStarweb. The Comunicazione Unica procedure itself is unchanged (Registro Imprese: deposito bilanci).
No signature in the room in December
Every Register filing carries a digital signature, and electronic books need one yearly. Settling in week one who holds a valid certificate costs a conversation; in December, more.
Next step
Behind on a filing you have only just discovered?
Filed within 30 days of the deadline, the fine drops to one third. Tell us the dates.
Tell us about your caseWhy work with us
From our practice: the duty discovered after the fact is almost always the deposito del bilancio. The meeting happened, the accounts were approved, and the separate filing thirty days later was nobody's task. The notice reaches an Italian office and a certified mailbox nobody abroad opens.
Scope drives the fee: the VAT regime, employees, transaction volume and the reporting format. Pricing on request. No company yet? how we handle incorporation comes first. Already trading? Start the onboarding form.
By Alessandro Ferri, Tax and Accounting Lead, Rome office. He advises foreign owners on IRES, VAT registration and the reporting that follows incorporation.
Reviewed by Marta De Luca, Regulatory and Licensing Lead, Milan office. Updated 13 September 2026.
Accuracy note: the 2026 dates on this page, namely 2 November 2026, 20 July and 20 August 2026 for ISA taxpayers, and 30 November 2026, belong to that year and are restated as formulas wherever the rule allows. Individual situations turn on facts, so check yours before acting on a general rule.
Tell us about your case
Tell us what the company does and how many invoices it issues, and we will say what falls due and when.
Frequently asked questions
What happens if my Italian company files its accounts late?
Failing to make a filing due to the Business Register is punished with an administrative fine of 103 to 1 032 EUR. Where it is the annual accounts that were not filed, the fine is increased by one third. If the filing is made within thirty days of the deadline, the fine is reduced to one third.
When must an Italian S.r.l. approve and file its annual accounts?
Approval must happen no later than 120 days after the end of the financial year, or up to 180 days where consolidated accounts are required or particular circumstances apply. The accounts are then filed with the Business Register within thirty days of approval, electronically, in XBRL, with a digital signature.
What must a director do if the company loses part of its share capital?
Where capital is reduced by more than one third through losses, the directors must call a members' meeting without delay and present a report on the financial position, with the observations of the control body or auditor where Article 2477 applies. That report is deposited at the company's registered office at least eight days before the meeting.
What accounting records must an Italian company keep?
Every commercial undertaking must keep the libro giornale and the libro degli inventari, plus any other records required by the nature and size of the business, and preserve originals of letters, telegrams and invoices received and copies of those sent. An S.r.l. also keeps books of members' and directors' decisions.
Can Italian statutory books be kept digitally?
Yes. Where books are kept by electronic means, the obligations of progressive numbering and vidimazione are discharged by applying a time stamp and the digital signature of the entrepreneur, or of a person delegated by them, at least once a year. If no entry was made, the year runs from the next entry.
How long must an Italian company keep its accounting records?
Ten years from the date of the last entry. The same period applies to invoices, letters and telegrams received and to copies of those sent. Records and documents may be kept as recordings on image media, provided they correspond to the originals and can be made legible at any time.
What does a bilancio d'esercizio consist of?
The directors must draw up annual accounts made up of the balance sheet, the profit and loss account, the cash-flow statement and the notes. The accounts are drawn up clearly and must give a true and fair view of the financial position and result. Figures are stated in whole euros, without decimals.
In what format are Italian annual accounts filed with the Register?
In XBRL. The obligation to file the accounts in XBRL has applied definitively since 2010. The request is submitted electronically to the Business Register of the competent chamber of commerce and must carry a digital signature. The current filing tool is DIRE, which replaced Fedra and ComunicaStarweb.
What official charges apply when the annual accounts are filed?
The chamber tariff sets stamp duty of 65 EUR plus a secretarial fee of 60 EUR plus the OIC contribution for the filing of the accounts, with or without the list of members. These are government charges payable to the chamber of commerce, not professional fees.
Does my Italian company need an auditor?
A control body or auditor is mandatory where the company must draw up consolidated accounts, controls a company subject to statutory audit, or has exceeded at least one of the following limits for two consecutive financial years: total assets 4 000 000 EUR, revenue 4 000 000 EUR, or 20 employees on average.
Can a company file abbreviated accounts and still need an auditor?
Yes, and this is the most common mistake. Abbreviated accounts are lost only when two of the limits 5 500 000 / 11 000 000 / 50 are exceeded, while a control body becomes mandatory once a single limit of 4 000 000 / 4 000 000 / 20 is exceeded for two consecutive years. The audit threshold arrives first.
How often is Italian VAT settled, and does outsourcing the books change anything?
By the 16th of each month, for the preceding month. A taxpayer who has entrusted the keeping of the accounts to a third party, and has notified the tax office of that choice in the first annual return filed in the year following it, may instead work from the tax that became chargeable in the second preceding month.
What are the main corporate filing dates during the year?
16 March for the annual books tax and for delivering the Certificazione Unica to recipients; 1 February to 30 April for the annual VAT return; 30 June for the balance and first advance, moved to 20 July 2026 for ISA taxpayers; 31 October for the CU to the Agenzia and Modello 770; 2 November 2026 for FY2025 Redditi SC.
Is there an LLC in Italy?
The Italian equivalent is the S.r.l., società a responsabilità limitata. It is that company form whose statutory books, annual accounts and filing deadlines this page describes. Choosing between company forms, and how each is taxed, is covered on the dedicated pages linked from here.