WHAT IS THE ANNUAL FEE?

The annual fee (in Italian “diritto annuale”) is a tax that every company being enrolled or recorded in the Business Register has to pay to the corresponding Chamber of Commerce (according to art.18 of Law no. 580/1993 and amendments).

According to the Ministerial Decree of 22^nd December 2009, published in the Official Gazette no.24 of 30^th January 2010 and in application of the Chamber Council’s deliberation no.17 of 11^th February 2009, the Chamber of Commerce of Alessandria defined the rates for the year 2010.

Payment has to be made at different times, depending on whether the company enrolled in the Business Register before or during 2010.

In particular, payment has to be made as follows:

• companies enrolled before 2010: within the term established for the first down payment of  the income tax. For companies that closed the financial year on 31^st December 2009, the deadline is 16^th June, with possibility of late-payment with a 0,40% extra charge.
• companies enrolled in 2010: at the time of enrolment or 30 days after, at the latest.

TERMS OF PAYMENT

The annual fee has to be paid within the term established for the first down payment of  the income tax for the year 2010, as follows:

1. for one-man companies and joint partnerships: 16^th June;
2. for companies liable to corporate income tax (IRES), you have to distinguish:
   • if the balance has been approved within the term established by civil law (4 months, according to art. 2364 of the civil code);
   • if the company is benefitting from an extension of the due date within 6 months since the closing of the financial year.

NEW METHODS OF PAYMENT: F24 ONLINE

Law Decree no. 223 of 4^th July 2006 (converted with modifications into Law n.248 of 4^th August 2006, art. 37, par. 49) established that “Since 1^st October 2006, the holders of VAT number (in Italian “partita IVA”) must make online payments, also by intermediary, of taxes, contributions, premiums (as in art.17, par. 2, of Legislative Decree no. 241 of 9^th July 1997), as well as of revenues allocated to social security institutions, as in art. 28, par. 1, of the same Legislative Decree”.

On the 1^st October 2006, a further delay limited the coming into force of the F24 to only Ltd. companies (in Italian S.p.A.); since 1^st January 2007, instead, it is compulsory for every holder of a VAT number.

Being the annual fee payable with the F24 form, this payment has to be made with the same online methods used for other duties (Entratel, Fisconline, F24 for home and corporate banking or by delegation to a qualified intermediary). In case of first-enrolment payment, it is still possible to directly charge the fee or payment to the counter, at the time of protocolling the application form.

AMENDMENT - RAVVEDIMENTO

The taxpayer that did not make the payment of the annual fee within the due date established by the law, can spontaneously amend the violation (in Italian it is called “ravvedimento”), also benefitting from an automatic discount on the minimum sanction applicable, according to Decree no. 54/2005 (see Regulations about annual fee sanctions).

The sole condition to apply the amendment is that neither was the violation already certified, nor have access, inspections, checks and other assessment activities begun, of which persons responsible or joint obligors were formally informed.

The Decree 54/2005, art. 6, provides two types of amendment:

1. one-eighth reduction (3,75%) on the minimum sanction provided for art.4, par.3 of Regulations, in case of payment made within thirty days after the deadline, as in art.3, par.1;
2. one-fifth reduction (6%) on the minimum sanction provided for art.4, par.3 of Regulations, in case of payment made within a year after the deadline, as in art.3, par.1.

REFUNDS

Requests for refunds and legal actions to obtain refunds of undue payments, have to be submitted by applicants within 24 months since the date of payment, under withdrawal penalty.