CircolariScadenze / adempimentiMemorandum N. 23 March 19, 2025 PEC requirement for corporate directors – cost of service

19 March 2025

Article 1, Paragraph 860 of Law No. 207 of Dec. 30, 2024 (Budget Law 2025) introduced a requirement for directors of companies, both partnerships and corporations, excluding simple companies that do not carry out an agricultural business, to have a PEC address to be communicated to the Business Registry. Consortia and consortium companies are excluded.

 

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