Italian EAS form: tax data reporting by associations
A private association that wants its membership fees and contributions and, for certain activities, the fees paid by members to be non-taxable must send the Agenzia delle Entrate the EAS form, online only (Fisconline, Entratel or an intermediary), within 60 days of being set up. It files it again by 31 March of the following year if the data change, and within 60 days if it loses the requirements. Third Sector Entities do not have to send it.
Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 45 min
Deadlines
- Within 60 days of being set up
- First filing of the EAS form
- By 31 March of the year after the change
- New filing when the data already reported change
- Within 60 days of losing the requirements
- New filing completing the « Loss of requirements » section
- By the deadline of the first following tax return
- Late filing under remissione in bonis, paying the minimum penalty
Documents to prepare
- The body's deed of incorporation and articles, with the date it was set up
- The body's tax code and the legal representative's details
- The data on activities carried out and income requested by the form
- The body's Fisconline or Entratel credentials, or an authorised intermediary
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
- Private associations meeting the tax-law requirements that want membership fees, contributions and some member fees to be non-taxable
- Using the simplified procedure: amateur sports associations and companies recognised by CONI that are not exempt, registered social promotion associations and voluntary organisations, associations with legal personality, recognised religious associations, political parties, trade unions and trade associations, national sports federations and the other bodies listed by the Agenzia
- Exempt: amateur sports bodies on the CONI register with no commercial activity, pro-loco associations under the concessionary regime with income below 250,000 euros in the previous period, voluntary organisations with only marginal commercial activities, Onlus, patronati and bodies with specific tax rules such as pension funds
- Excluded: Third Sector Entities, under article 94(4) of the Third Sector Code
Worked example
Il Faro cultural association, Lecce, set up on 10 March 2026
Il Faro, which is not a Third Sector Entity, collects a 50-euro fee from each of its 40 members, 2,000 euros a year, and wants it to be non-taxable. The chair fills in the EAS form with the Agenzia's software, checks it with the control software and uploads it through direct submission from the Fisconline reserved area by 9 May 2026, the sixtieth day after the association was set up. If the association moves its seat in 2027, it will file the form again by 31 March 2028.
How to fill it in, step by step
- Check whether the body is a Third Sector Entity or one of the exempt bodies: if so, the form is not sent.
- Check whether the body may use the simplified procedure provided for certain categories.
- Fill in the EAS form with the Agenzia's compilation software or with commercial software.
- If you do not use the Agenzia's software, run the file through the Agenzia's control software.
- Send it within 60 days of being set up: directly through Fisconline or Entratel, by direct upload from the Fisconline reserved area, or through an intermediary authorised on Entratel.
- Keep the transmission receipt.
- File it again by 31 March of the year after any change in the data, and within 60 days if the body loses the requirements, completing the « Loss of requirements » section.
Good to know
- The form preserves the concessionary treatment: without it, membership fees and contributions do not benefit from being non-taxable.
- Late filing does not forfeit the concession if the body met the requirements at the ordinary deadline, sends the form by the deadline of the first following tax return and at the same time pays the minimum penalty of 250 euros, without set-off, provided the breach has not been detected and no checks have begun of which the body has been formally informed.
- Direct upload from the reserved area is only for Fisconline users, individuals and legal persons, including through an appointed manager or operator.
- The obligation comes from article 30 of Decree-Law 185/2008, converted by Law 2/2009.
Common mistakes
- Sending the EAS form for a Third Sector Entity, which the Third Sector Code exempts.
- Letting the 60 days after set-up pass without sending it and without using remissione in bonis by the first following tax return.
- Not filing it again after a change in the data reported.
- Forgetting the « Loss of requirements » section when the body no longer meets the requirements.
- Filing it on paper: submission is electronic only.
Frequently asked questions
When must the EAS form be sent?
Within 60 days of the date the body was set up, electronically, directly through Fisconline or Entratel or through an authorised intermediary.
Do Third Sector Entities have to send the EAS form?
No. The Third Sector Code (Legislative Decree 117/2017, art. 94(4)) exempts them from the reporting obligation in article 30 of Decree-Law 185/2008.
When must it be filed again?
When the data already reported change, by 31 March of the year after the change, and on losing the requirements, within 60 days, completing the relevant section.
What if I sent it late?
Under remissione in bonis the concession is kept if the requirements were met at the deadline, the form is sent by the deadline of the first following tax return and the minimum penalty of 250 euros is paid, without set-off, before any check you know of.
Go further
Official sources
- Agenzia delle Entrate — Associations (EAS form): what it is (last updated 12 May 2026) — September 25, 2026
- Agenzia delle Entrate — Associations (EAS form): form and instructions — September 25, 2026
- Agenzia delle Entrate — Associations (EAS form): direct submission — September 25, 2026
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.