The annual tax is payable in a lump sum, regardless of the number of corporate books required and of related pages.
It is equal to:
- 309,87 euros, in case the share capital (or endowment fund) calculated at January 1, 2019 is equal to or less than Euro 516,456.90;
- 516,46 euros, in case the share capital (or endowment fund) calculated at January 1, 2019 is greater than Euro 516,456.90.
The tax payment must be settled through a F24 Form, filling in the section “Erario”, by using the tax code “7085” and “2019” as reference year. These sums can be compensated with credits resulting from the tax returns and from the periodic declarations.
In case of payment omission the applicable penalties are in the range from 100% up to 200% of the tax. In case of delay in the payment it is possible to regularize it with a reduction of the penalty.