Source: https://dirittoannuale.camcom.it/cada-new/EN/dira-int.htm
Timestamp: 2020-07-07 13:56:29+00:00

Document:
CHAMBER OF COMMERCE ANNUAL RIGHTS
Annual rights refer to the tax payable to each Chamber of Commerce by every business registered or listed in the Business Register, and by every entity registered in the Economic and Administrative Index, REA (pursuant to article 18, paragraph 4, of law No. 580 dated 29 December 1993, as modified by article 1, paragraph 19, Legislative Decree No. 23 dated 15 February 2010) for the purposes foreseen by article 18 of said law No. 580/1993 and subsequent modifications (see enforced parties).
the entities registered in the Economic and Administrative Index (REA) and sole traders registered or listed in the Business Register are required to pay a fixed sum in annual rights;
the other entities registered in the Business Register are required by pay annual rights based on the turnover for the preceding financial year.
The Ministry for Economic Development has confirmed the quotas and turnover levels for this year, for businesses that pay based on turnover, along with the amount for fixed sum rights to be paid.
businesses that operate without local units must pay rights for the head office only;
businesses that operate using local units as well, must pay the rights for the head office and for each of the local units listed in the Business Register as of 1 January, excluding any that have been closed within 31 December and for which the cancellation request has been presented to the Business Register within 30 January of the year following closure.
The amount due in rights is not divisible based on the length of time the entity has been registered in the Business Register during the year.
A business that has transferred its head office from one province to another, must pay the Chamber of Commerce for the province in which it was listed on 1 January; in the case of a change in section within the Business Register (e.g.: from ordinary section to special section or from REA to Business Register) the rights due are those for the section in which it was registered on 1 January.
To read the rules on Annual Rights, please see the page on Current Regulatory References.
ENFORCED PARTIES
The following are required to pay annual rights:
simple partnerships;
co-operatives and mutual aid societies;
consortiums and business consortiums;
public sector financial bodies;
special companies and consortiums between territorial bodies;
EEIGs (European economic interest groupings);
law firms pursuant to Leg. Dec. 96/2001
registered or listed in the Business Register as of January 1st of each year, or registered or listed during the year, even if only for a part thereof.
Businesses must also pay annual rights for each of the local units or secondary headquarters listed in the Business Register.
Starting in 2011, entities already registered in the R.E.A. or who request to register during the year are also required to pay the annual rights.
BUSINESSES CHARGED ACCORDING TO TURNOVER
The companies and other collective entities resulting as registered in the ordinary section of the Business Register, as of 1 January, that is to say:
Professional partnerships under Law 183/2011
General partnerships (Società in nome collettivo)
Limited partnerships (Società in accomandita semplice)
Consortiums operating externally
Public and private financial bodies
Special companies and consortiums under Law 267/2000
E.E.I.G. - European Economic Interest Grouping
must calculate their annual rights based on the turnover recorded for the previous year (see IRAP form (Italian regional tax on productive activities)), summing the amounts due for each level, according to the table given below:
from euro to euro
0,00 100.000,00 200,00 (fixed amount)
over 100.000,00 250.000,00 0,015%
over 250.000,00 500.000,00 0,013%
over 500.000,00 1.000.000,00 0,010%
over 1.000.000,00 10.000.000,00 0,009%
over 10.000.000,00 35.000.000,00 0,005%
over 35.000.000,00 50.000.000,00 0,003%
over 50.000.000,00 0,001% (up to a maximum of € 40.000,00)
All businesses determining their annual rights based on turnover must calculate the rights by summing the amounts due for each turnover level, rounding up mathematically to the 5th decimal place.
The amount calculated using the above procedure is reduced by 50%, pursuant to article 28, paragraph 1 of Decree Law No. 90 dated 24 June 2014, converted with modifications into Law No. 114 dated 11 August 2014, after which it is necessary to take into account the additional quota to fund strategic projects, established by Ministerial Decree of 22 May 2017 published in G.U. n.149 of 28-6-2017 and with subsequent decree 02 March 2018 published in G.U. n. 92 of 20/04/2018.
For each local unit/secondary headquarters/representative office already registered on 1 January of the year for which payment is being made, rights amounting to 20% of the amount determined for the head office must be added, up to a maximum of €100 (amount already updated to include the annual reduction foreseen, equal to 50%, on which to apply the increase, if foreseen, for the quota destined to fund strategic projects).
FIXED SUM RIGHTS
a sole trader registered in the special section of the Business register
a sole trader (commercial business) registered in the ordinary section of the Business register
a collective entity registered in the REA only (foundations, associations...)
an individual registered in the REA (agents and representatives, mediators, shipping agents)
a general partnership registered in the "general partnerships" special section of the Business Register,
a general partnership registered in the "general partnerships" and "agricultural business" special section of the Business Register
a law partnership pursuant to Legislative Decree No. 96/2001
a company whose main headquarters are located abroad but which has opened local units or secondary headquarters in Italy
the amount due is fixed and is set by the Ministry.
The fixed amounts for annual rights payable by businesses and the other enforced parties are as follows:
Businesses making fixed sum payments
Sole traders registered or listed in the special section (small businesses, craftsmen, farmers and agricultural businesses) €44,00 €8,80
Sole traders registered in the ordinary section €100,00 €20,00
Businesses making fixed sum payments on a transitory basis
Non-agricultural simple partnerships €100,00 €20,00
Agricultural simple partnerships €50,00 €10,00
Law partnerships pursuant to Leg. Dec. No. 96/2001 €100,00 €20,00
Entities registered in the REA €15,00
Businesses with main headquarters abroad
For each local unit/secondary headquarters €55,00
The amounts indicated take into account the 50% reduction, pursuant to article 28 paragraph 1, of Decree Law no. 90 dated 24 June 2014, converted with modifications into Law No. 114 dated 11 August 2014. If foreseen, the incremental quota destined to fund strategic projects, established in the Decree by the Ministry for Economic Development signed on 22 May 2017 published in G.U. n.149 of 28-6-2017 and with subsequent decree 02 March 2018 published in G.U. n. 92 of 20/04/2018, must be applied to the above amounts.
La scadenza per pagare il diritto è il 30 giugno; se tale data coincide con il sabato o un giorno festivo, è prorogata al primo giorno lavorativo successivo
Il versamento del diritto deve essere eseguito in unica soluzione tramite il modello di pagamento F24 con modalità telematica entro il 30 giugno; l'utilizzo del modello F24 consente di compensare il diritto nel caso in cui si vantino crediti per altri tributi e/o contributi.
Per le società di capitali la data di scadenza del pagamento varia a seconda della chiusura dell'esercizio e dell'approvazione del bilancio. La regola generale è che il diritto venga pagato entro il termine previsto per il versamento del primo acconto delle imposte sui redditi (art.37 D.L. 223/2006 convertito in L. 248/2006).
Se si paga entro il trentesimo giorno successivo al termine previsto, occorre sempre maggiorare il versamento dello 0,4% a titolo di interesse corrispettivo; in questo caso sarà sufficiente compilare un unico rigo sommando l'importo del diritto e della maggiorazione.
Oltre tale termine, si può ancora sanare spontaneamente la violazione beneficiando di riduzioni automatiche sulle misure minime delle sanzioni applicabili, avvalendosi del cosiddetto ravvedimento operoso entro un anno dalla scadenza del termine. In caso di mancato rispetto dei termini, sarà applicata una sanzione amministrativa, variabile dal 10% al 100% dell'ammontare del diritto dovuto, ai sensi del D.M. n. 54/2005.
Oltre alla modalità di versamento con modello F24 è possibile procedere al pagamento del diritto dovuto attraverso la piattaforma pagoPA, strumento che garantisce a privati e aziende di effettuare pagamenti elettronici alla PA in modo sicuro ed affidabile, semplice ed in totale trasparenza nei costi di commissione.
PAYMENT TERMS FOR STOCK COMPANIES
whose financial year corresponds with the calendar year and who approve their financial statements within four months of the end of the financial year, must pay the first income tax downpayment, and therefore the annual rights, within the last day of the sixth month following the end of the tax year;
whose financial year corresponds with the calendar year and who approve their financial statements more than four months after the end of the financial year, must pay the first income tax downpayment, and therefore the annual rights, within the last day of the seventh month following the end of the financial year;
whose financial year does not correspond with the calendar year and who approve their financial statements within four months of the end of the financial year, must pay the first income tax downpayment, and therefore the annual rights, within the last day of the sixth month following the end of the tax year;
whose financial year does not correspond with the calendar year and who approve their financial statements more than four months after the end of the financial year, must pay the first income tax downpayment, and therefore the annual rights, within the last day of the seventh month following the end of the financial year;
if the financial statement has not been approved within the term set, the payment is still made within the last day of the month following that on which the term itself expired.
If payment is not made within the above terms, it is still possible to rectify the violation spontaneously, taking advantage of automatic reductions to the minimum applicable fines, by means of so-called voluntary settlement.
Otherwise, an administrative fine, varying from 30% to 100% of the total rights due, will be applied pursuant to Legislative Decree 472/97 and Decree No. 54 dated 27 January 2005.
IRAP FORM
Turnover is normally referred to the financial year, and corresponds to the old-fashioned definition of "the sum of the value of all invoices issued".
Regarding the changes to IRAP regulations, introduced by paragraph 50 and following of article 1 of Law No. 244 dated 24 December 2007, with which the rules used to determine taxable income for the purpose of IRAP were simplified, and with reference to which the Inland Revenue Office approved the new IRAP form, the businesses registered in the ordinary section of the Business Register must calculate the turnover, to be taken as the taxable basis for calculation of annual rights, using the indications provided in the following table:
SCHEDULE IC Section IRAP FORM BOXES ITEM IN THE PROFIT AND LOSS ACCOUNT
Stock companies I Industrial and commercial businesses Sum of IC1
(revenue from sales and services) and
IC5 (other revenue and income)
II Banks and other financial entities Sum of
IC15 (interest receivable and similar income/revenue)
and IC18 (commission income)
I-II Businesses with holdings in companies operating outside the credit or financial sector Sum of
IC1 (revenue from sales and services)
III Insurance companies sum of the premiums and other technical revenue represented by items I.1 - I.3 - II.1 and II.4 of the profit and loss account
V Flat-rate taxation regime revenue from sales, services and other ordinary revenue and income shown in the accounts
SCHEDULE IP Section
Partnerships I Trading companies pursuant to art. 5-bis Leg. Dec. 446/97 IP1 (revenue pursuant to art. 85, paragraph 1 lett. a), b), f) and g) of the Consolidated Law on Income Tax, deducting from that amount any increased revenue based on activity category models)
II Trading and financial companies pursuant to art. 5 and art. 6, paragraph 9, Leg. Dec. 446/97 Sum of
IP13 (revenue from sales and services)
IP17 (other revenue and income)
II Businesses with holdings in companies operating outside the credit or financial sector Sum of
IP13 (revenue from sales and services) and
IP18 (interest receivable and similar income/revenue)
III Companies with a flat-rate taxation regime IP47 (business revenue calculated at a flat rate)
IV Agricultural companies IP52 (considerations)
SCHEDULE IQ Section
Individuals I Businesses pursuant to art. 5-bis Leg. Dec. 446/97 IQ1 (revenue pursuant to art. 85, paragraph 1 lett. a), b), f) and g) of the Consolidated Law on Income Tax, deducting from that amount any increased revenue based on activity category models)
II Businesses pursuant to art. 5 Leg. Dec. 446/97 Sum of IQ13 (revenue from sales and services) and IQ17 (other revenue and income)
III Businesses with a flat-rate taxation regime IQ41 (business revenue calculated at a flat rate)
Minimum contributors businesses that:
have a revenue not exceeding 30,000 Euro
have not made export sales
have not sustained expenses for employees or associates
have not paid out sums in the form of share dividends during the preceding three calendar years
have not purchased operating assets with a value exceeding 15,000 Euro
revenue pursuant to letters a) b) paragraph 1 art. 85 Presidential Decree 917/86
Credit guarantee consortiums item M031 (consideration for guarantees issued) in the profit and loss account
To identify the lines in the IRAP form to be used to define the taxable income (turnover) for payment of the annual rights, the reference Circular Letter is No. 19230 dated 3/3/2009 from the Ministry for Economic Development - Department for Market Regulation.
For further information, please contact your local Chamber of Commerce.
Some cases have been reported in which, by means of a postal current account form, the payment of sums relating to the publication of directories, the registration in directories, lists and registers, the subscription to specialized magazines, as well as the offer of welfare and/or social security services is requested: these are initiatives promoted by private bodies that have nothing in common with the Public Body of the Chamber of Commerce I.A.A. and for which there is no obligation to pay the amounts requested.
Please be wary of these initiatives, and if the bulletin seems suspicious to you, contact the Chamber of Commerce to verify their authenticity.
On this subject, the Antitrust Authority has produced an anti-deception Vademecum against undue requests for payment to companies. It is a popular tool in favor of companies, so that they are properly informed and therefore able to protect themselves from recurring commercial deception to their detriment.
What should you suspect, what to watch out for: this is dedicated to the Vademecum "Io non ci casco! Bollettini e Moduli ingannevoli" prepared by the Antitrust Authority (AGCM).
For more information go to the AGCM website http://www.agcm.it/pubblicazioni/mini-guide
Iscritta al reg. imprese di Roma con n. 804877 Codice LEI 815600EAD78C57FCE690

References: art. 5
 art. 85
 art. 5
 art. 6
 art. 5
 art. 85
 art. 5
 art. 85