What the practice does

Bookkeeping, tax returns, VAT and the tax calendar, with a monthly review of the client’s tax position.

• Full and simplified bookkeeping regimes (contabilità ordinaria and semplificata)
• Income tax, IRAP (regional business tax) and VAT returns
• Periodic VAT settlements and payments via the F24 form
• Flat-rate scheme (regime forfetario), with checks on eligibility to join and stay in the scheme
• Letters and notices from the Agenzia delle Entrate (Italian Revenue Agency)

Preparing and filing the annual accounts, then going through the figures with the owner.

• Annual financial statements and notes to the accounts (nota integrativa)
• Filing with the Companies Register (Registro delle imprese)
• Interim accounts and comparison with the previous year
• Going through the key ratios with the business owner

Statutory audit engagements and seats on boards of statutory auditors in limited companies, with every check documented.

• Statutory audit of the accounts under D.Lgs. 39/2010 (Legislative Decree 39/2010)
• Appointments as statutory auditor (sindaco) and as a member of the board of statutory auditors (collegio sindacale)
• Periodic checks, each recorded in written minutes
• Auditor’s report on the financial statements

Payslips, employment contracts and INPS and INAIL compliance.

• Payslips and the Libro unico del lavoro (statutory payroll register)
• Hiring, contract extensions and terminations, with the mandatory notifications
• Monthly returns to INPS (social security) and INAIL self-assessment (workplace accident insurance)
• Employees’ annual earnings certificates (Certificazione Unica)

Adequate internal controls, negotiated crisis settlement and debt relief procedures for households and small businesses.

• Review of organisational, administrative and accounting arrangements (Article 2086 of the Italian Civil Code)
• Negotiated crisis settlement (composizione negoziata, Articles 12 et seq. of D.Lgs. 14/2019, the Business Crisis and Insolvency Code)
• Over-indebtedness procedures for consumers, professionals and small businesses
• Repayment plans and dealings with creditors

ZES Unica tax credits and public funding calls, from checking eligibility to reporting on spend.

• ZES Unica tax credit for the Single Special Economic Zone in Southern Italy (Article 16 of Decree-Law 124/2023)
• Regional and national funding calls, eligibility checks
• Preparing the application and gathering the supporting documents
• Expenditure reporting