Pec requirement for corporate directors
MARCH 18, 2025
Following the clarifications contained in Memorandum No. 43836 of the Ministry of Enterprise and Made in Italy (so-called “MIMIT”) dated March 12, the Budget Law 2025 introduced the obligation to notify the Companies Registry of the PEC address of Company directors.
Effective date of obligation
Effective date of the obligation for newly established enterprises:
For companies established on or after January 1, 2025, the obligation is effective as of that date
Effective date of the obligation for already established enterprises:
companies incorporated before January 1, 2025 have until June 30, 2025 to comply. The date of June 30, 2025 was identified, in the absence of a deadline set by the rule, by the MIMIT circular; in any case, where there was the registration of a new appointment, or the renewal of the director(s), or the appointment of the liquidator, on a date prior to June 30, 2025, the communication must be made in that circumstance
The obligation extends to each director (or liquidators, if any) of all companies incorporated as corporations (both partnerships and corporations), with some exceptions (simple companies, mutual benefit societies, consortia, consortium companies).
A director who holds this position in several companies may, at his or her choice, use a single PEC address or activate a different one for each company. On the other hand, the possibility of using the same company’s PEC address (as had been assumed at first) is excluded.
The disclosure of directors’ PEC address is mandatory and failure to do so results in:
▪️ in general, the administrative fine of 103.00 euros to 1,032.00 euros (an aspect that has already raised some doubts in the specialized press);
▪️ when appointing or renewing corporate offices, the suspension of proceedings by the Chambers of Commerce with an invitation to regularize within a reasonable period of time.
The disclosure of directors’ PEC address is mandatory and failure to do so results in:
▪️ in general, the administrative fine of 103.00 euros to 1,032.00 euros (an aspect that has already raised some doubts in the specialized press);
▪️ when appointing or renewing officers, the suspension of proceedings by the Chambers of Commerce with a call for regularization within a reasonable period of time.
Non-compliance and penalties
However, we are waiting for operational guidance from the Chambers of Commerce to proceed with compliance.
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