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STUDIO DORIGHELLI

NUOVO OBBLIGO PEC PER GLI AMMINISTRATORI DI SOCIETà


Il comma 860 dell'articolo unico della legge di Bilancio 2025 (legge 207/2024) introduce un nuovo obbligo per i singoli amministratori di imprese costituite in forma societaria (sia di persone che di capitali), costituitesi a partire dal 1° gennaio 2025, di dotarsi di un propria PEC. Tale obbligo viene introdotto con modifica dell'articolo 5 del Dlgs 179/2012 che aveva esteso alle imprese individuali l'obbligo - già esistente per le società dal 2008 - di iscrivere la propria Pec nel registro delle imprese. L'articolo 37 del Decreto Legge 16 luglio 2020 n. 76 (c.d. Decreto Semplificazioni) convertito con legge 11 settembre 2020 n. 120 aveva poi esteso l'obbligo di PEC per tutte le imprese a partire dall'1.10.2020. Manca pertanto il coordinamento tra le due norme, che porta a concludere che l'obbligo sia solo per le imprese di nuova costituzione. Certamente questo nuovo obbligo comporterà un onere per le società, specie per quelle con molti amministratori, i quali dovranno tutti dotarsi di PEC e iscriverla nel registro delle imprese.
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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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