Module 219 min2184 wordsFree — no account
The digital address and the annual chamber fee: obligations that come back every year
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 251 words · 3 min
Worked example
Giulia pays a few weeks late
Giulia's company in Bologna had €80,000 of turnover in 2025 and no local units, so it owes €120 for 2026. It is not covered by the extension, and Giulia pays on 24 July, within 30 days of 30 June. She adds 0.40%, which is €0.48, and pays €120.48 by F24 with BO as the body code.
Practical case
Paolo's company at year end
Paolo is the sole director of a limited company based in Bologna, with 2025 turnover of €95,000 and one local unit in the province. The company's PEC mailbox expired in February 2026 and nobody noticed. Paolo decides to close the company: the shareholders approve the final liquidation accounts on 10 December 2026. What does he risk over the PEC, and what must he do to avoid owing the 2027 annual fee?
Hint: Take the two questions separately: an expired PEC is an invalid digital address; for the fee, look at the date of the final accounts and the deadline for requesting deregistration.
Show the solution
An expired PEC counts as an invalid digital address: the chamber may assign a receive-only address of its own and impose the company penalty of €206 to €2,064, reduced to €412 if paid within 60 days of notification. Paolo should register a valid PEC at once, which costs nothing. As for the fee, with the final accounts approved in 2026, the obligation ends from 2027 provided deregistration is requested by 30 January 2027.
Answer: New PEC at once; deregistration requested by 30 January 2027
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.