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Pursuant to Article 1, paragraph 860, of Law No. 207 of 30 December 2024 (2025 Budget Law), company directors are required to communicate their digital domicile to the competent Companies Register for their territory.
With the MIMIT note of 25 June 2025, the deadline for companies existing as of 1 January 2025 – originally set for 30 June 2025 – has been extended to 31 December 2025, in order to allow for the resolution of certain interpretative doubts concerning, above all, the subjective scope of application of this disclosure obligation and the definition of "digital domicile."
On 25 September 2025, the joint technical-legal commission of Unioncamere and the National Council of Notaries published eight new guidelines for the three-year period 2023-2025, aimed at promoting uniformity of conduct on the part of notaries and Chambers of Commerce with regards to the procedures and applications to be followed for corporate communications.
Guideline No. 3 (approved on 8 May 2025) specifies that the obligation to communicate a certified email address (digital domicile) to the Register of Companies applies to all directors (with or without management powers) and liquidators in relation to all companies incorporated as corporations (with the exception of professional partnerships, law firms, mutual aid societies, consortia not incorporated as companies, or business networks). On the other hand, attorneys, general managers, or managers of foreign companies with secondary offices in Italy are not required to communicate their digital domicile.
The digital domicile may be represented by the personal certified email address (PEC) of the director or liquidator (and may therefore also be used for multiple positions held in different companies) or by a specific PEC address used in relation to a specific company (and only that company). Alternatively, the director/liquidator may indicate only the company's certified email address if they intend to elect an electronic "special domicile," pursuant to Article 47 of the Civil Code, at the digital domicile of the company in which they hold office.
In the event of failure to communicate or in case of late communication, the Chambers of Commerce may impose penalties of varying amounts on companies.
In the case of new appointments, however, failure to communicate the digital domicile may lead to the suspension or rejection of the director's appointment by the Register of Companies.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
