Perhaps not everyone has heard of ‘statutory books’: consist of special registers in which are inscribed the most important social and operations are required only for corporations and cooperatives. They are regularly numbered and subjected to marking the Chamber of Commerce of the area (located in the province, however, the Legal domicile of the Company , the Company, Studio professional etc.), or, in his stead, even by a notary. To have a better idea on this topic, see the next steps: you will find a useful guide.

All types of corporate books are branded, as mentioned in the introductory step, from the Companies Registry and at the notary, with the exception of cases in which, by law, must be specific bodies competent to deal with it. According to what the provisions of Art. 2421 of the Civil Code , the Company’s capital should provide for the marking of the following books: Meeting, the meetings and the decrees of the Board of Directors and Board of Statutory Auditors, the activities relating to the company and the audit of the financial instruments. This obligation must be respected by limited liability company, limited by shares, cooperatives and syndicated; does not extend to companies instead of people and consortia in which they carry out activities outside.


This procedure must be requested by filling in the L2 model , showing that he had also paid the government license fee. The lump sum must be paid every year and corresponds to approximately EUR 310 for the generality of the Company and approximately 516 for the Company that have capital above (for the year in progress), € 516,456.90.

You need to be paid back in step No. 2, using the F24, always inserting the tax code ‘7085 ‘and indicating the current year The compilation is relative to the’ Treasury. The registers presented, they can also be stamped at the same time the presentation, based on the amount of requests accumulated during the day in the module, must be given carefully to the document of identity and social security number of the person responsible for the delivery of the book and the withdrawal of this’ last, obviously if the flow of deposits allows, it can also be done on the same day in which it is presented.