How to file applications

Italian

All kinds of communications to the Business Register and/or to the Economic and Administrative Index must be submitted only electronically, via ComUnica software, which requires a digital signature.
ComUnica (i.e., Comunicazione Unica) software is a tool that allows you to include, in a single electronic form, all the applications you need to submit to the Business Register, the Economic and Administrative Index, the Revenue Agency, the Ministry of Labour, INAIL, INPS, and SUAP.
Such applications can be filed on the registroimprese.it portal, via Telemaco platform. To access the portal, you need to be registered.

Sole proprietorships

Owners of  sole proprietorships can submit their applications using the DIRE (Depositi e Istanze REgistro Imprese) web service. As an alternative to the DIRE web service, it is possible to use the equivalent software available on the market.
To submit the digital address/certified email of a sole proprietorship, you can use the aforementioned tools or the Pratica Semplice web service.

Companies

When companies are involved, you can submit your applications using the DIRE (Depositi e Istanze REgistro Imprese) web service. As an alternative to the DIRE web service, it is possible to use the equivalent software available on the market.
To submit the digital address/certified email of a company, you can use the aforementioned tools or the Pratica Semplice web service.

Filing of annual accounts

For general information on the purpose and structure of Italian companies’ annual accounts, please go to Italian Annual Accounts.
Annual accounts and annual lists of shareholders must not be submitted via the ComUnica software (except for winding up financial statements); in fact, different procedures are required. Within 30 days of the date of approval, annual accounts must be filed in the Business register through the Annual accounts online service. It cannot be used by the companies that need to file an updated list of shareholders.

        Things to know

The taxonomy to be used for the 2025 XBRL applications is the “2018-11-14” version. The latter is published on the AGID website and downloadable from XBRL Italia. As for previous years, in order to file annual accounts and consolidated accounts in the Business Register, the following taxonomies must be used:

• For financial years starting from 01/01/2016, or a later date, the annual accounts drawn up according to the civil laws subsequent to Leg. Decree 139/2015 must be filed in the “2018-11-14” version;
• For financial years prior to 01/01/2016, the annual accounts drawn up according to the civil rules preceding Leg. Decree 139/2015 must be filed in the “2015-12-14” version.

The older taxonomy versions have definitively been decommissioned.
Therefore, filing annual accounts through them is no longer permitted.