Module 119 min2193 wordsFree — no account
From year end to approved accounts: deadlines and documents
Dated official sources, and the contents this module links to · 1 section
Official sources
- Rome Chamber of Commerce — Filing accounts (entities required to file, consolidated accounts, procedure) — verified on September 25, 2026
- Marche Chamber of Commerce — Filing annual accounts and the shareholder list (deadlines under articles 2364 and 2478-bis, late approval) — verified on September 25, 2026
- Genoa Chamber of Commerce — Filing accounts (documents, taxonomies, required wording) — verified on September 25, 2026
- Cagliari-Oristano Chamber of Commerce — Filing accounts and shareholder lists (financial position statement, TEBENI) — verified on September 25, 2026
- Agenzia delle Entrate — When to file the IRES return (updated 13 July 2026) — verified on September 25, 2026
- Agenzia delle Entrate — How to calculate the IRES tax base (from accounting profit to tax adjustments) — verified on September 25, 2026
- Bologna Chamber of Commerce — Annual fee 2026 (deadline linked to the first advance and to extended approval) — verified on September 25, 2026
Contents linked from this module
- Calculate the SRL's IRES
From approved profit to tax: the calculator applies the IRES rate to the company's taxable income.
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.