The art. 37 of the Legislative Decree Simplifications, now converted into law, has provided that subjects obliged to communicate their digital domicile (e.p.c.) and in detail:

  1. professionals registered in registers and lists established by state law (for example, lawyers, engineers, architects, surveyors, doctors, labor consultants, chartered accountants and accounting experts, etc.);
  2. businesses established in corporate form (partnerships, joint-stock companies, etc.);
  3. individual businesses that register in the Business Register / Register of artisan businesses.

by 1.10.2020 they must equip themselves and communicate their digital domicile to the Company Registry.

No communication is due from individuals who have already registered a valid/active PEC address.

What is the sanction regime envisaged in case of failure to communicate the digital address?

For companies other than newly established ones that have not communicated their digital domicile within the aforementioned deadline (1.10.2020) or whose digital domicile has been deleted from the Company Register, the application of a pecuniary sanction quantified between a minimum of € 206 and a maximum of €2,064 (if the communication is made within 90 days of the deadline, the fine is €412).

At the same time as the imposition of the sanction, a new digital address is automatically assigned, valid only for the receipt of communications / notifications.

And what happens in the event of an inactive digital home?

In the case of an inactive digital domicile, the Company Registry asks the non-compliant party to indicate a new digital domicile within 30 days, after which it proceeds to cancel the address from the Company Registry and initiates the aforementioned sanctioning procedure.

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