DGTAX Handbook

HANDBOOK 12

E-DOMICILIATION (PEC) FOR DIRECTORS

Provision of the compulsory electronic domicile (PEC) for each Director

1. SERVICE DESCRIPTION

Our E-Domiciliation – Certified Electronic Address (PEC) Service for Directors provides each director, administrator, and liquidator of the company with a personal, fully compliant PEC address, as required by Italian law. Since 1 January 2024, Italian legislation (Law no. 206/2021 and subsequent implementing provisions) has extended the mandatory electronic domicile obligation to all directors, administrators, and liquidators of companies registered in Italy, who are required to hold and communicate an active PEC address in their individual capacity.

The primary objective is to ensure that every director of the company holds a valid and active personal PEC address, registered in their name in the INIPEC public index and communicated to the relevant public registers, so that any official electronic communication addressed to the director by Italian public authorities, courts, or administrative bodies is legally valid and cannot be disregarded.

2. ACTIVITIES

The service covers the full operational cycle of the personal electronic domicile for each director, including:

• Personal PEC set-up: opening a certified electronic mail address in the individual name of each director with an accredited provider (gestore abilitato), configured specifically for use as an electronic legal domicile for official communications from public authorities;
• INIPEC registration: registering each director’s personal PEC address in the INI-PEC national public index, making it publicly accessible to any authority or court that needs to deliver official communications electronically;
• Chamber of Commerce filing: communicating each director’s personal PEC address to the Registro delle Imprese as part of the company’s corporate data, in fulfilment of the disclosure obligations introduced by the Digital Domicile reform;
• PEC inbox monitoring and forwarding: daily monitoring of each director’s PEC inbox, immediate notification of incoming official communications (including tax notices, judicial notifications, administrative orders, and regulatory correspondence), and systematic digital archiving of all messages with their delivery and acceptance receipts (ricevute di accettazione e di consegna);
• Annual renewal: managing the yearly renewal of each director’s PEC subscription before expiry to prevent loss of legal validity, and updating the public register records whenever changes to the company’s directorship occur (appointment, resignation, replacement).l, ensuring a seamless and automated data flow between the invoicing system, the VAT registers, and the periodic VAT settlement and reporting obligations.

3. REQUIREMENTS AND DEADLINES

Compliance with the electronic domicile obligation for directors is mandatory under Italian law. Failure to hold or maintain a valid personal PEC address, or failure to communicate it to the relevant public registers, exposes each individual director to administrative sanctions and may give rise to complications in the legal service of official acts. DGTAX manages all of the following requirements on the client’s behalf:

• Personal PEC obligation for directors: all directors, administrators, and liquidators of Italian companies are required to hold a personal PEC address in their individual capacity and to communicate it to the Registro delle Imprese, pursuant to the Digital Administration Code (D.Lgs. 82/2005) and the Digital Domicile reform introduced by Law no. 206/2021;
• The director’s personal PEC must be distinct from the company’s corporate PEC address: the two addresses serve different legal purposes and cannot be substituted for one another, as the director’s personal PEC is the address at which acts directed to the individual director are legally deemed to have been received;
• Annual PEC renewal: each director’s personal PEC subscription must be renewed annually before its expiry date to maintain uninterrupted legal validity and ensure continued registration in the INIPEC public index;
• Update upon directorship changes: whenever a director is appointed, replaced, or resigns, the PEC details must be updated in the Registro delle Imprese within the applicable statutory deadlines (generally 30 days from the corporate change).

To mitigate compliance risks, DGTAX issues automatic renewal reminders well in advance of each expiry date and promptly updates all public register records whenever any change in the company’s directorship is notified.

4. WHAT THE CUSTOMER SHOULD DO

To ensure the seamless and accurate execution of the service, the client is required to provide the following information and to take the following actions:

• Complete personal details of each director: provision of the full name, date and place of birth, tax identification code (codice fiscale), and any other data required by the PEC provider for the opening of an individual certified electronic mail account;
• Identity documents: provision of a valid certified copy of each director’s identity document, as required for KYC verification by the accredited PEC provider;
• Prompt notification of directorship changes: immediate communication to DGTAX of any appointment, resignation, or replacement of a director, so that the corresponding PEC address can be activated or deactivated and the public register records updated within the statutory deadlines;
• Timely response to communications received: upon DGTAX’s notification of official communications received on a director’s personal PEC, the client must promptly review the content and, where a statutory response deadline applies, instruct the relevant professional without delay.

The timely and organised delivery of this information enables DGTAX to guarantee full compliance with the personal electronic domicile obligations of each director and to ensure that no official communication goes undetected or unanswered.

5. WHAT WE DO

DGTAX opens a personal PEC address for each director with an accredited provider, completes the INIPEC registration, and files the director’s personal electronic domicile details with the Registro delle Imprese as part of the company’s corporate data. All of these steps are performed in strict compliance with the Digital Administration Code and the Digital Domicile reform provisions.

We can monitor each director’s personal PEC inbox on a daily basis and immediately notify the client upon receipt of any official communication. All incoming messages – including tax assessment notices, judicial notifications, INPS communications, and regulatory correspondence – are forwarded without delay and systematically archived together with their delivery and acceptance receipts in the client’s secure digital dossier.

Our dedicated team manages the annual renewal of each director’s PEC subscription and handles any updates required in the public registers following changes in the company’s corporate structure. Whenever a new director is appointed or an existing director leaves, DGTAX activates or closes the corresponding personal PEC and files the update with the Chamber of Commerce within the statutory timeframe.

Finally, we offer constant support in the event of any official inquiries, penalty proceedings, or administrative acts addressed to directors at their personal electronic domicile.

6. Outputs PROVIDED

Our clients receive the following key documents and reports as part of the service:

• Confirmation of PEC activation for each director, including the personal certified electronic address details and the registration receipt issued by the accredited provider;
• Confirmation receipts of all filings submitted to the Chamber of Commerce registering each director’s personal PEC address in the Registro delle Imprese;
• Digital copies of all official communications received on each director’s personal PEC, including delivery and acceptance receipts, transmitted promptly to the client and preserved in the secure digital archive;
• An annual summary report of the electronic domicile status of each director, covering the PEC addresses in force, renewals completed, communications received, and any updates filed with the Registro delle Imprese during the year.

7. NOTES AND RECOMMENDATIONS

It is crucial to understand that the director’s personal PEC address serves a legally distinct function from the company’s corporate PEC. Communications delivered to a director’s personal electronic domicile are legally deemed to have been received in their individual capacity, regardless of whether they have actually been read. Delayed responses can therefore result in forfeiture of procedural rights, expiry of appeal deadlines, or exposure to administrative enforcement measures directed personally against the director.

We strongly advise maintaining a constant and open channel of communication with DGTAX to ensure that any change in the company’s directorship is reported immediately, so that new directors’ PEC addresses can be activated without delay and the public register records updated within the statutory deadlines.

Foreign directors and non-resident individuals are reminded that the personal electronic domicile obligation applies to them in full, regardless of their country of residence. The PEC address must be personal and must not be shared with or used by any other individual, including other directors of the same company.

Ultimately, an orderly and proactive management of the personal electronic domicile of each director ensures full legal compliance, effective protection of individual rights, and a secure channel of communication with all Italian public authorities.

8. REGULATORY REFERENCES AND USEFUL LINKS

• Law no. 206/2021 and implementing provisions – Digital Domicile reform extending the personal electronic domicile obligation to directors and administrators of Italian companies;
• INI-PEC – National Index of PEC Addresses of companies, professionals, and directors.