Annual Accounts (Bilancio) Deposit
Shareholders approve the accounts within 120 days of year-end, then the bilancio is deposited at the Registro Imprese within 30 days of approval.
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Who this applies to
- Italian capital companies (SRL, SRLS, SpA)
What to file
The bilancio d'esercizio, deposited at the Registro Imprese.
How to file
Electronically with the Registro Imprese, run by the Camere di Commercio through InfoCamere. The company or its commercialista deposits. AccountsOS does not submit to the Registro Imprese.
Payment due
Diritti di segreteria of €62.50 plus €65 stamp duty. The annual chamber fee and tassa di vidimazione libri sociali (€309.87 or €516.46, due 16 March) are separate and need confirming on the Agenzia delle Entrate page.
Penalties for missing this deadline
Penalty amounts are not quoted here. Confirm them with your commercialista.
Filing checklist
- Prepare the bilancio from the closed books
- Hold the shareholders' meeting and record the approval date
- Deposit within 30 days of approval
- Pay the deposit fees
- Keep the receipt
Documents you'll need
- Bilancio d'esercizio
- Shareholders' meeting minutes
- Payment receipt for the deposit fees
Common mistakes to avoid
- Counting the 30 days from year-end instead of approval
- Using 180 days without a bylaw reason
- Forgetting the deposit fees
- Mixing up the chamber fee with the deposit fee
Never miss a Italy deadline
AccountsOS tracks every Agenzia delle Entrate and Registro Imprese (Camere di Commercio / InfoCamere) deadline and reminds you weeks ahead.
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