Sommario
Directors’ PEC communication obligation
Article 13 of Decree-Law No. 159/2025 in force as of 31 October 2025, amended Article 5(1) of Decree-Law No. 179/2012, redefining the obligation to communicate the digital domicile (PEC) to the Companies Registry (on this topic, see our communications in 2025, the last of which here).
The obligation arises:
- at the time of the appointment or confirmation of the director in the positions indicated;
- for those already holding such positions as at 31 October 2025, with a deadline for disclosure by 31 December 2025.
The digital domicile cannot coincide with that of the company.
Those who already hold these offices on 31 October 2025 will have to communicate their PEC by 31 December 2025.
Digital signatures for essential tax authorities’ services
The digital signature is a special type of qualified electronic signature that – according to the Digital Administration Code (Legislative Decree 82/2005) – integrates and replaces seals and stamps, giving legal value to signed e-documents. It is based on a qualified certificate and guarantees authenticity, integrity and non-repudiation, with a validity equivalent to a handwritten signature. Only a few Italian providers are certified to issue digital signatures.
The digital signature is compulsory, for example, to sign the new Single Proxy for Services of the Revenue Agency.
For more on this topic, please refer to our Focus.
Qualified digital signatures do not have unlimited duration and are issued with a certificate that includes an expiry date; in order to maintain the legal validity of signatures, one must renew the certificate of one’s device before expiry. Italian law stipulates that a digital signature supplements and analogically replaces a traditional signature only if it is valid and has not expired. It is good practice to periodically check the expiry of the certificate through the accredited trust service provider and renew through recognised trust service providers.
Qualified certificates for digital signatures have a maximum duration of three years, as stipulated by the Digital Administration Code (CAD), Legislative Decree 82/2005, Art. 24, paragraph 3.
Catastrophic policies
With the Budget Law 2024 (Law No. 213 of 30 December 2023, paragraphs 101-111), Italian companies registered in the Companies Register are required to take out an insurance policy against damage caused by natural disasters and catastrophic events (earthquakes, floods, landslides, etc.).
With the customary end-of-year ‘milleproroghe’ decree, the government has in fact decided to postpone the deadline for the stipulation of insurance contracts for catastrophic risks for tourist accommodation businesses and food and beverage establishments belonging to the small and micro-business categories to 31 March 2026 (from 31 December 2025).
Legal interest rate
With the Ministerial Decree of 10/12/2025, published in the Official Gazette No. 289 of 13/12/2025, the legal interest rate pursuant to Article 1284 of the Civil Code was reduced from 2% to 1.6% per annum.