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Filing an Italian Srl's annual accounts with the Companies Register

An Srl, like every Italian limited company, files its annual accounts with the Companies Register (Registro delle Imprese) within 30 days of the minutes of the shareholders' meeting that approved them. The filing is online, prepared in DIRE through Telemaco, and is not part of the Single Communication (ComUnica): it contains the accounts in XBRL format, the approval minutes and the required reports, digitally signed by the director or by the accountant appointed to file. After the deadline, each legal representative pays a penalty with form F23.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 45 min

This content is part of the path: The first tax return of an Srl· Step 7 of 9· Next step: Redditi SC 2026: the Italian corporate income tax return

Deadlines

Within 120 days of the financial year end, or 180 if the articles allow
Approval of the Srl's accounts by the shareholders' meeting (article 2478-bis of the Civil Code); if later, the filing must include evidence that the meeting was called on time
Within 30 days of the date of the approval minutes
Filing with the Companies Register; the count starts the day after the minutes and, if the last day falls on a Saturday or public holiday, moves to the next working day
After the deadline
Penalty for each legal representative, higher if the delay exceeds the 30 days following the deadline

Documents to prepare

  • Annual accounts in XBRL format, validated with TEBENI
  • Minutes of the approving shareholders' meeting in PDF/A
  • Management report (unless abridged accounts) and any statutory auditors' or auditor's report, in PDF/A
  • Digital signature of the director or the appointed accountant, and Telemaco credentials
  • For an Spa, the shareholders' list at the approval date or its confirmation
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Limited liability companies (Srl) and the other limited companies required to file their annual accounts
  • Spa, Sapa and consortium companies limited by shares, which also file the shareholders' list or confirm the previous year's
  • Directors, who sign the filing, and chartered accountants appointed to file under article 31 of Law 340/2000
  • Not listed companies, which file in ESEF format; the final liquidation accounts go through the Single Communication instead, with form S3

Worked example

Rossi Arredi Srl, in Genoa, files its 2025 accounts

The shareholders of Rossi Arredi Srl approve the abridged 2025 accounts on 28 April 2026. The accountant, appointed by the sole director, generates the XBRL instance with the 2018-11-04 taxonomy, validates it with TEBENI and prepares in DIRE the filing with form B, the XBRL file and the minutes in PDF/A; no management report is needed for abridged accounts. He signs digitally, puts the appointment statement in the notes and files on 20 May, before 28 May: the Genoa Chamber gives 62.50 euros of filing fees and 65 euros of stamp duty. Had he filed on 15 June, within the 30 days after the deadline, the director would have had to pay a 91.56-euro penalty with form F23.

How to fill it in, step by step

  1. Have the accounts approved by the shareholders' meeting: the Chamber does not accept unapproved accounts, and approval after the deadline must be justified with evidence that the meeting was called on time.
  2. Generate the accounts in XBRL format with the taxonomy in force and check their formal validity with the TEBENI service before filing.
  3. Prepare in PDF/A the approval minutes, the management report (not required for abridged accounts) and, where applicable, the statutory auditors' or auditor's report.
  4. Complete the filing in DIRE, logging in with your Telemaco credentials, and add the required statements of conformity at the foot of each document.
  5. Have the filing and attachments digitally signed by the director, or by the appointed accountant with the statement required in the notes of the cover sheet.
  6. Send the filing to the Companies Register within 30 days of the minutes and follow its progress; to correct it before processing, resubmit it quoting the original protocol number.

The form, line by line

Form B
The form for filing the annual accounts; the final liquidation accounts use form S3 instead.
XBRL instance
Balance sheet, profit and loss account and notes in machine-readable format: the file cannot be omitted, except where the law exempts it.
Notes of the cover sheet
Where the statement of the accountant appointed under article 31 of Law 340/2000 goes, when he signs.

Good to know

  • Filing the accounts is not part of the Single Communication: it is a dedicated service of the Companies Register.
  • The late-filing penalty is paid with form F23, tax code 741T, and is due from each legal representative.
  • Accounts filed but not yet processed are corrected by resubmission, with no new fees or duty; once processed, a new filing with new minutes is needed within 30 days of those minutes, and both sets of accounts remain public.
  • Fees and duty depend on the type of company: social cooperatives, innovative start-ups in their first five years and innovative SMEs have their own rules, set out by the Chamber of Commerce.
  • The contribution to the Italian Accounting Standards Board (OIC) is included in the filing fees and was updated by the interministerial decree of 22 September 2025.
  • An Spa attaches the shareholders' list at the approval date, or confirms the previous one if unchanged; an Srl does not file it with its accounts.

Common mistakes

  • Counting the 30 days from the financial year end instead of from the date of the approval minutes.
  • Filing accounts not yet approved by the shareholders' meeting.
  • Using a withdrawn XBRL taxonomy, or filing the instance without validating it.
  • Attaching the management report as an ordinary PDF rather than PDF/A, or forgetting the statements of conformity at the foot of the documents.
  • Having an intermediary sign only the cover sheet without the director's digital signature on the filing and attachments.

Frequently asked questions

By when must an Srl file its accounts?

Within 30 days of the date of the minutes of the shareholders' meeting that approved them, counted from the day after the minutes.

Who can sign and send the filing?

The director with his own digital signature, or a chartered accountant appointed by the legal representative under article 31 of Law 340/2000, who states so in the notes of the cover sheet.

Do the accounts go through the Single Communication?

No, filing the annual accounts is a separate Companies Register service; only the final liquidation accounts are part of the Single Communication.

What if I file late?

A penalty for each legal representative, paid with F23 tax code 741T: the Genoa Chamber gives 91.56 euros within the 30 days after the deadline and 274.66 euros beyond.

How much does filing cost?

For annual accounts the Genoa Chamber gives 62.50 euros of filing fees, including the OIC contribution, and 65 euros of stamp duty for the filing.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.