DECRETO 12 aprile 2023 : Approvazione delle specifiche tecniche del formato elettronico della comunicazione unica d’impresa. (23A02327)

The decree of 12 april 2023, which approves amendments to the technical specifications of the electronic format for the single communication of companies was published in the Italian Official Gazette, Gazzetta Ufficiale. This decree specifically addresses the Register on Effective Ownership, as required by Article 21 of Legislative Decree No. 231/2007, which pertains to the Italian Anti-Money Laundering Decree.
The concept of the Effective Owner refers to the natural person who ultimately owns or controls a legal entity and benefits from it. In the context of companies or legal entities, the Effective Owner exercises ultimate control over the organization’s management and decisions, or derives economic benefit from it.
The document also acknowledges the need to limit access to data on the beneficial ownership of companies and legal entities, following a ruling by the Court of Justice of the European Union:
Article 1, Number 15, Letter c of Directive EU 2018/843 (AMLD5) of the European Parliament and of the Council dated May 30, 2018, is invalid to the extent that it modifies Article 30, Paragraph 5, Sub-paragraph 1, Letter c of Directive (EU) 2015/849 of the European Parliament and of the Council dated May 20, 2015.
This modification in Article 30, Paragraph 5, Sub-paragraph 1, Letter c of Directive 2015/849 stipulates that member states must ensure that information about the beneficial owners of companies or other legal entities registered in their territory is accessible to the public in all cases and for all members of the public.
Various types of legal entities, including SRL (Limited Liability Company), SPA (Joint-Stock Company), private legal entities like foundations and recognized associations, as well as trusts and similar legal institutes, are obligated to communicate the Effective Owner’s information to the Companies Register.
This communication process must be conducted electronically and requires a digital signature. The digital signature can be affixed by at least one company administrator, founder, or representative and administrator of private legal entities. In the case of trusts, the trustee is responsible for affixing the digital signature.
There are two options available to sign the application: using the InfoCamere ID or the Digital Signature provided by the Chambers of Commerce of Italy. These options utilize the CNS National Services Card, which is a digital identity that uniquely identifies the holder.