Italy (IT)

Jurisdiction Overview

189 *Are annual accounts submitted to a public authority? Yes, there is an obligation to submit annual accounts for all types of companies.
 Data Date: 2019


According to the Global Forum, "A tax return of a company or partnership must, inter alia, include a detailed income statement and a balance sheet." (GF 2013: 46). In 2017 the Global forum further add: "In addition to the tax supervision, companies (i.e. SRLs, SAPAs, SEs) and partnerships file their annual financial statements with the Business Register." (GF 2017: 56).


GF 2017: 53, 56; GF 2013: 46