Approving and filing the accounts of an Italian SRL
Who must file accounts, the 120 or 180 days to approve them and what to do when the members' meeting comes late; the documents in the filing, the XBRL format and its taxonomies. Then filing with the business register within 30 days of the minutes: how to count, who signs, DIRE and Telemaco, fees and stamp duty, corrections and the late-filing penalty. Two modules with case studies, 2026 rules.
Intermediate2 modules38 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: The first tax return of an Srl· Step 1 of 9· Next step: Corporate tax for an Italian SRL: IRES and IRAP
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Know which companies must file annual accounts every year
- Work out the 120-day approval deadline and when it can stretch to 180 days
- Document an approval that arrived after the deadline
- Assemble the documents that make up the filing, in the right formats
- Link the approval date to the tax and chamber deadlines that depend on it
- Count the thirty days for filing the accounts correctly
- Know who may sign and send the filing
- Prepare the filing in DIRE and send it through Telemaco
- Know the filing fees, the stamp duty and the exemptions
- Correct accounts already filed and work out the late-filing penalty
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 119 minFree — no accountFrom year end to approved accounts: deadlines and documentsWhat you will be able to do
- Know which companies must file annual accounts every year
- Work out the 120-day approval deadline and when it can stretch to 180 days
- Document an approval that arrived after the deadline
- Assemble the documents that make up the filing, in the right formats
- Link the approval date to the tax and chamber deadlines that depend on it
- Module 218 minFree — no accountFiling the accounts with the business register: deadline, costs and penaltiesWhat you will be able to do
- Count the thirty days for filing the accounts correctly
- Know who may sign and send the filing
- Prepare the filing in DIRE and send it through Telemaco
- Know the filing fees, the stamp duty and the exemptions
- Correct accounts already filed and work out the late-filing penalty
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.