The Note of the Ministry of Labor n. 5941/2022 which clarifies that for newly registered entities, the obligation to comply with the ministerial schemes for the preparation of the financial statements arises only starting from the financial year in which the entity itself achieved registration in the RUNTS.
A derogation from this constraint can be configured only in the case of enrollment achieved in the last quarter of the financial year (coinciding with the last quarter of the calendar year, in the event that the financial year identified with the calendar year): these entities will file their financial statements for 2023 by 30 June 2024, which will also include the last 3 months of 2022.
Attention: the ODV and the APS involved in the transmigration procedure must deposit the 2021 balance sheet within 90 days of registration.
As for the ONLUS who register for RUNTS by 30 June this year, they will have to file the 2021 balance sheet by the same date. For those who enroll after that date, there is an obligation to deposit within 90 days of enrollment (unless the 2021 balance sheet is attached directly to the enrollment application).
