Tax, VAT, bookkeeping and payroll
Corporate Tax Filing and Bookkeeping for an Italian Company
The books, annual accounts and Redditi SC and IRAP returns of your S.r.l., prepared on a dated calendar for directors who are not in Italy.
- FY2025 Redditi SC and IRAP: by 2 November 2026
- Books, bilancio and XBRL deposit
- Run from abroad: credentials or an authorised intermediary
- Returns sent by an authorised intermediary or the company
Who this service is for
This service covers the company's own books, accounts and returns, not a founder's personal tax. Rates and structuring sit with an Italian tax advisor for foreign owners.
- A founder abroad with a new S.r.l.
Your company has just completed its S.r.l. registration in Italy. The day book and the inventory book run from the first transaction, under Art. 2214 of the Civil Code.
- A foreign group with an Italian subsidiary or holding
The two returns and the deposit of the accounts come round every year, whether the company trades or holds shares, and whether it was formed through our holding company set-up service or elsewhere.
- A buyer of an existing S.r.l.
When you buy a company in Italy, its books and deposits come with it. We take over the calendar from the transfer and check what has already been filed.
- A company behind on its books or deposits
Missed deposits carry a Register fine under Art. 2630 c.c.. We rebuild the books and prepare the late filings for the directors to sign.
What's included
The books
We keep the day book, the inventory book and the S.r.l.'s two decision books (Arts. 2214 and 2478 c.c.), electronic, time-stamped and signed yearly under Art. 2215-bis c.c.. Storage is covered in the digital archiving guide.
E-invoicing and cross-border data
We operate the company's e-invoices through the SDI, required for every Italian counterparty, and send cross-border data through the same channel under Art. 1(3-bis) D.Lgs. 127/2015.
The annual accounts and the XBRL file
We draft the bilancio in the format its figures allow (Arts. 2435-bis and 2435-ter c.c.) and build the XBRL file the Register deposit requires.
The Redditi SC and IRAP returns
We prepare both returns for transmission by an authorised intermediary or by the company, on the terms of Art. 2 D.P.R. 322/1998. The rates are in our guide to what Italian companies pay in tax.
The annual VAT return
Prepared for the same route, online between 1 February and 30 April (Art. 8(1) D.P.R. 322/1998). A company without its number starts with our VAT registration for non-residents service.
The payment calendar
We compute the balance, both advances and the annual books charge as F24 figures the company pays.
Catch-up of a neglected company
We rebuild books that fell behind (records are kept ten years, Art. 2220 c.c.) and prepare each missed deposit for the directors to sign.
Payroll is not part of this service: it is reserved under L. 12/1979 Art. 1 and coordinated with an enrolled consulente del lavoro through our payroll services in Italy.
Electronic books and SDI invoices run on accounting software with a qualified digital signature.
Your first-year filing calendar
A calendar-year S.r.l.: the FY2025 cycle, running through 2026. Terms are statutory.
Throughout the year: books and e-invoices
Books from the first transaction; e-invoices through the SDI; incoming cross-border data by the 15th of the following month (Art. 1(3-bis) D.Lgs. 127/2015). We keep both.
By 16 March: the books charge
The annual charge on the corporate books, on F24 code 7085 (Agenzia delle Entrate). We compute it; the company pays.
1 February to 30 April: the annual VAT return
Filed online for the previous year (Art. 8(1) D.P.R. 322/1998). We prepare it for transmission.
Within 120 days of year end: approval
The members approve the bilancio: at most 120 days, or 180 where the deed allows (Art. 2478-bis c.c.). We prepare the draft.
Within 30 days of approval: the deposit
The approved accounts go to the Register online as a digitally signed XBRL file (Art. 2478-bis c.c.). We prepare the file; the directors sign.
By 30 June: balance and first advance
IRES and IRAP, or 30 days later with a 0.40% uplift; in 2026, 20 July for ISA taxpayers, or 30 days later at 0.80% (Agenzia delle Entrate).
15 April to 2 November 2026: Redditi SC and IRAP
Both returns go online by 2 November 2026, because 31 October 2026 is a Saturday; IRAP follows the same terms (Art. 2 D.P.R. 322/1998).
By 30 November: the second advance
The remaining 60% of the IRES and IRAP advances, or 50% for ISA taxpayers (IRAP 2026 instructions). We compute it; the company pays on F24.
Throughout the year: books and e-invoices, kept from the first transaction
- 1 February to 30 April: annual VAT returnFiled online for the previous yearArt. 8(1) D.P.R. 322/1998
- 15 April to 2 November 2026: Redditi SC and IRAPBoth returns go online; 31 October 2026 is a Saturday2 November 2026 (Art. 2 D.P.R. 322/1998)
- 16 March: books chargeAnnual charge on the corporate books, F24 code 7085By 16 March
- Within 120 days of year end: approvalMembers approve the bilancio; 180 days where the deed allows120 or 180 days (Art. 2478-bis c.c.)
- Within 30 days of approval: depositDigitally signed XBRL file to the Register30 days (Art. 2478-bis c.c.)
- 30 June: balance and first advanceIRES and IRAP; 20 July 2026 for ISA taxpayersBy 30 June, or 30 days later with a 0.40% uplift
- 30 November: second advanceRemaining 60% of IRES and IRAP advances, 50% for ISA taxpayersBy 30 November
Sources: D.P.R. 322/1998; Civil Code; Agenzia delle Entrate, 2026.
Want this calendar with your company's own dates?
Tell us the year end, the accounts format and who signs. We map each date above onto your S.r.l. and list what every step needs.
Who signs and who transmits
Each act belongs to someone the statute names; we prepare the paperwork.
- The directors
They keep the books and the two decision books, draft the accounts, and are the officers obliged to file the deposit, fined under Art. 2630 c.c. if it is late.
- The members
They approve the annual accounts within the term the deed sets, at most 120 days from year end (Art. 2478-bis c.c.).
- The company itself
It may send its own returns online with SPID, CIE, CNS or Fisconline/Entratel credentials (Agenzia delle Entrate). See getting an Italian digital identity as a non-resident.
- An authorised intermediary
Only the closed list in Art. 3(3) D.P.R. 322/1998 may transmit for a client: registered dottori commercialisti, ragionieri e periti commerciali, consulenti del lavoro, CAF and the others listed, each authorised by the Agenzia.
- What the company is owed
On taking the mandate, the intermediary gives a written undertaking to transmit; within 30 days of the deadline, a copy of the return with the Agenzia's receipt (Art. 3(6) D.P.R. 322/1998).
We prepare the returns and coordinate their transmission by an authorised intermediary we work with, or by the company. We hold none of these titles.
What a director abroad provides
What we ask a non-resident director for.
- The company's codice fiscale and partita IVA, and the legal representative's own codice fiscale
- A qualified digital signature for the legal representative, for the books and the deposit
- Italian credentials (SPID, CIE, CNS, Fisconline/Entratel), or a mandate to an authorised intermediary
- Bank statements for the whole financial year
- Sales and purchase records, with the contracts behind them
- Contracts between the company and its sole member, recorded so they hold against creditors
- The members' decisions taken during the year
- For a foreign document only: an apostille and a sworn translation
In our practice, a director without Italian credentials files through the authorised intermediary under a mandate.
Deadlines and state charges at a glance
The FY2025 cycle of a calendar-year S.r.l.: each obligation, its statutory term, the 2026 date or state charge, and the basis.
| Obligation | Statutory term | FY2025 cycle: date or state charge | Basis |
|---|---|---|---|
| Books charge | by 16 March each year, on F24, code 7085 | EUR 309.87 (capital up to EUR 516,456.90); EUR 516.46 above | Agenzia delle Entrate, books charge |
| Annual VAT return | 1 February to 30 April, online | 30 April 2026 | Art. 8(1) D.P.R. 322/1998 |
| Approval of the bilancio | within the term in the deed, at most 120 days from year end; up to 180 where the deed allows | day 120 after year end, at most | Art. 2478-bis(1) and Art. 2364(2) c.c. |
| Deposit at the Register | within 30 days of approval; XBRL, digitally signed, online | EUR 65 stamp duty + EUR 60 secretarial fee + the OIC contribution | Art. 2478-bis(2) c.c.; chamber fee table 2026; Registro delle Imprese |
| Late or missed Register filing | from the deadline | EUR 103 to EUR 1,032 per obliged officer; one third if filed within 30 days; increased by one third where the accounts were not deposited | Art. 2630 c.c. |
| Balance and first advance | last day of the sixth month, or 30 days later with 0.40% | 30 June 2026; ISA taxpayers 20 July 2026, or 30 days later at 0.80% | Agenzia delle Entrate, income tax payments |
| Redditi SC and IRAP return | from 15 April to the last day of the tenth month | 2 November 2026 (31 October 2026 is a Saturday) | Art. 2(2)-(3) D.P.R. 322/1998; Agenzia delle Entrate, Redditi SC 2026 |
| Second advance | last day of the eleventh month | 30 November 2026 | Agenzia delle Entrate, IRAP 2026 instructions |
| Intermediary's copy of the return | within 30 days of the filing deadline | no state charge | Art. 3(6) D.P.R. 322/1998 |
FY2025 deadlines and state charges of a calendar-year S.r.l.; our fees are on request.
Accounts formats and their thresholds
The format follows from the company's own figures, tested each year against limits raised by D.Lgs. 125/2024.
| Format | Limits (two of three not exceeded) | What changes | Basis |
|---|---|---|---|
| Ordinary | above the abbreviated limits | balance sheet, profit and loss account, cash flow statement, notes | Art. 2423 c.c. |
| Abbreviated (forma abbreviata) | EUR 5,500,000 assets · EUR 11,000,000 revenue · 50 employees | condensed statements, reduced notes, no cash flow statement, no management report on conditions | Art. 2435-bis c.c. |
| Micro (micro-imprese) | EUR 220,000 assets · EUR 440,000 revenue · 5 employees | moves up after exceeding two limits for the second consecutive year | Art. 2435-ter c.c. |
| Note: control body or auditor | EUR 4,000,000 assets · EUR 4,000,000 revenue · 20 employees, one exceeded for two consecutive years | applies even to a company on abbreviated accounts; Art. 2477 untouched by D.Lgs. 47/2026 | Art. 2477 c.c.; Art. 9 D.Lgs. 47/2026 |
| Note: reporting framework | within the abbreviated limits | Civil Code rules, not IFRS, not US GAAP | Art. 2(1) D.Lgs. 38/2005 |
S.r.l. accounts formats and their limits.
Problems we solve
- No one in the company holds Italian credentials
The returns go through an authorised intermediary under a mandate; the legal representative needs a qualified digital signature. We coordinate both.
- Books behind and deposits missed
We rebuild the books and prepare each missed deposit. A late filing costs EUR 103 to EUR 1,032 per obliged officer, one third if made within 30 days (Art. 2630 c.c.).
- The control-body trap
Art. 2477 c.c. requires a control body or auditor once EUR 4,000,000 of assets or revenue, or 20 employees, is exceeded for two consecutive years: below the abbreviated limits. D.Lgs. 47/2026 left it unchanged. We flag it each year.
- Two dates for one deadline
The general term is the last day of the tenth month. For FY2025 that day is a Saturday, so the returns are due by 2 November 2026. We diary the dated term.
- Losses above one third of the capital
The directors convene the members without delay, with a report at the seat eight days before (Art. 2482-bis c.c.). We flag it when the accounts show it.
Behind on your filings, or no one in Italy to sign?
Send us the company's name and year end. We map what is due, what is missing and who signs each step.
Why work with us
From our practice
We keep the books and the filing calendar, prepare the XBRL file and the returns for an authorised intermediary, compute each F24 payment, and coordinate every signature with directors abroad.
Federica Conti leads tax and compliance coordination in our Rome office: ten years on the tax side of foreign-owned Italian companies, working in Italian, English and French.
Frequently asked questions
Do you transmit the company's tax returns yourselves?
No. We prepare them. Transmitting a return for a client is open only to the closed list of authorised intermediaries in Art. 3(3) D.P.R. 322/1998, so the returns are sent by an enrolled intermediary we work with, or by the company itself online with its own credentials. We coordinate either route.
Our only director lives abroad and has no Italian credentials. Can the company still file?
Yes. The Agenzia's online channels need SPID, CIE, CNS or Fisconline/Entratel credentials. Without them, the return goes through an authorised intermediary under a mandate, which is how a director abroad usually files in our practice. The electronic books and the deposit of the accounts need the legal representative's qualified digital signature.
What does the service cost?
Pricing is on request: it depends on the volume of transactions, the accounts format and whether the books need catching up. The state's own charges are fixed: the annual books charge of EUR 309.87 at standard capital, and EUR 65 stamp duty plus a EUR 60 fee plus the OIC contribution for the deposit.
Our S.r.l. is behind on its books and deposits. Can it be brought up to date?
Yes, the books can be rebuilt and the missed deposits prepared for the directors to sign. Records are kept for ten years from the last entry, and a late deposit carries a fine of EUR 103 to EUR 1,032 for each obliged officer, reduced to one third if filed within 30 days of the deadline.
We are a small company. Do we still need a control body or an auditor?
Only above the Art. 2477 limits: EUR 4,000,000 of assets, EUR 4,000,000 of revenue or 20 employees, one exceeded for two consecutive years. These limits sit below the abbreviated-accounts limits, and D.Lgs. 47/2026 did not amend Art. 2477. The audit itself is reserved to registered auditors and is not part of this service.
Who needs to file a tax return in Italy as a company?
Every company subject to IRES files the Redditi SC return and the IRAP return each year, online, and a VAT-registered company also files the annual VAT return. A founder's or director's personal return is a separate matter: it follows other rules and is not covered by this service.
How do tax returns work for an Italian company?
The company keeps its books through the year, approves its annual accounts and deposits them with the Register, then files the Redditi SC and IRAP returns online. The taxes are paid on the F24 form: the balance and first advance in June or July, the second advance in November.
How is an S.r.l. taxed in Italy?
An S.r.l. pays IRES, the corporate income tax, at 24%, the rate in force in 2026, and IRAP, the regional tax on production, at the ordinary rate of 3.9%. Both are reported in returns filed each year. How the rates apply to a given company, and treaty relief, are matters for our tax advisory service.
What accounting standards does an Italian S.r.l. use: IFRS or US GAAP?
Neither, if it stays within the abbreviated-accounts thresholds. Such a company is outside the IFRS decree, Art. 2(1) D.Lgs. 38/2005, and prepares its annual accounts under the Civil Code rules, Art. 2423 and following. Above those thresholds, letters (e) to (g) of the same article set when the IFRS decree applies.
Are there CPAs in Italy, and who may file a company's return?
Italy's accounting titles are protected professions. The statute lists who may transmit a return for a client, led by the registered dottori commercialisti, ragionieri e periti commerciali and consulenti del lavoro. The company is owed a written undertaking and, within 30 days of the deadline, a copy of the return with the Agenzia's receipt. We hold none of these titles.
When does an Italian S.r.l. file Redditi SC and the IRAP return?
Online from 15 April to the last day of the tenth month after the financial year ends. For FY2025 on a calendar year the deadline is 2 November 2026, because 31 October 2026 falls on a Saturday. The IRAP return follows the same terms under Art. 2(3) D.P.R. 322/1998.
When are the taxes paid?
The balance and the first advance are due by 30 June, or 30 days later with a 0.40% uplift; the second advance by 30 November. In 2026, taxpayers subject to the ISA indices had until 20 July for the first payment, or 30 days later at 0.80%. Every payment is made on the F24 form.
What books must an S.r.l. keep from day one?
The day book, the inventory book, the book of members' decisions and the book of directors' decisions. Electronic books carry a time stamp and a digital signature at least once a year under Art. 2215-bis c.c., and all records are kept for ten years from the last entry.
When are the annual accounts approved and filed?
The members approve the accounts within the term in the deed, at most 120 days from year end, or up to 180 days where the deed allows. The approved accounts are deposited with the Register within 30 days of approval, as a digitally signed XBRL file sent online.
Can a small S.r.l. file shorter accounts?
Yes. Abbreviated accounts are available below two of three limits: EUR 5,500,000 of assets, EUR 11,000,000 of revenue and 50 employees. Micro-company accounts apply below two of EUR 220,000, EUR 440,000 and 5 employees. The limits were raised by D.Lgs. 125/2024. Which format applies follows from the company's own figures.
Put your S.r.l.'s filing year on one calendar
One plan for the books, the accounts, the returns and every payment date, with who signs each.