{"id":7407,"date":"2020-02-10T08:05:41","date_gmt":"2020-02-10T07:05:41","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/payment-of-the-annual-fee-for-the-corporate-books-2\/"},"modified":"2022-07-06T09:54:38","modified_gmt":"2022-07-06T07:54:38","slug":"payment-of-the-annual-fee-for-the-corporate-books-2","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/payment-of-the-annual-fee-for-the-corporate-books-2\/","title":{"rendered":"How to pay the annual fee for the corporate books"},"content":{"rendered":"

Obligated subjects<\/strong><\/p>\n

The payment of the fee must be made by the limited company<\/strong> (spa, srl and sapa) including consortium companies.<\/p>\n

The obligated parties also include companies in ordinary liquidation<\/strong> and companies under insolvency procedures<\/strong> (with the exclusion of bankrupt companies), as long as they keep the obligation to authenticate the corporate books as mentioned in the civil code.<\/p>\n

Amount due<\/strong><\/p>\n

The tax is payable in a flat rate, regardless of the number of books or pages used during the year and the amount to be paid only varies according to the amount of the share capital or endowment fund of the company resulting from 1.1 of the year for which the payment is made<\/strong>.<\/p>\n

With reference to the payment to be made by 16.03.2020 the amount due is:<\/p>\n\n\n\n\n\n\n\n
\n

SHARE CAPITAL OR ENDOWMENT FUND at 01\/01\/2020 <\/strong><\/p>\n<\/td>\n

\n

ANNUAL FEE<\/strong><\/p>\n<\/td>\n<\/tr>\n

 <\/p>\n

Less than or equal to\u00a0\u20ac 516.456,90<\/strong><\/td>\n

\u20ac 309,87<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
More than\u00a0\u20ac 516.456,90<\/strong><\/td>\n\u20ac 516,46<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Any changes in the share capital \/ endowment fund that occurred after 1.1.2019 are irrelevant. The annual tax is deductible for IRES and IRAP purposes.<\/p>\n

How to make the payment<\/strong><\/p>\n

The payment of the amount due must be made through the F24 form, with the usual telematic modalities, reporting in the \u201cErario\u201d section the tax code \u201c7085\u201d and the reference year 2020. The amount can be counter valued with any tax credit available. If the balance is zero, the F24 form must still be presented.<\/p>\n

The payment method for the first year of a starting company is different; in this case, the payment must be made exclusively using a special postal form<\/strong>.<\/p>\n

Failure to pay within the deadline can be remedied through the payment of late fees and sanctions.<\/p>\n

Professionals at Andersen & Legal are ready to address any issue that may arise on the filings of the above mentioned forms.<\/p>\n","protected":false},"excerpt":{"rendered":"

Obligated subjects The payment of the fee must be made by the limited company (spa, srl and sapa) including consortium companies. The obligated parties also include companies in ordinary liquidation and companies under insolvency procedures (with the exclusion of bankrupt companies), as long as they keep the obligation to authenticate the corporate books as mentioned […]<\/p>\n","protected":false},"author":36,"featured_media":7994,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-7407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"yoast_head":"\nHow to pay the annual fee for the corporate books - Andersen Italy<\/title>\n<meta name=\"description\" content=\"The payment of the fee must be made by the limited company (spa, srl and sapa) including consortium companies.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/payment-of-the-annual-fee-for-the-corporate-books-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to pay the annual fee for the corporate books - 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