FOOD LAW IN ITALY ASSISTANCE
ITALY VAT REPRESENTATIVE

Accountants, Auditors, Tax Consultants, Lawyers in Italy




Export Invest in Italy 2018

 

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prof.franceschin

CONTROL BODY OF SRL LLC IN ITALY

Investing in Italy


Control Body of Limited Liability Company LLC in Italy


For the S.R.L. the Control Body or Auditor is not mandatory, unless in the following cases: 


- the S.R.L. has to keep a consolidated balance sheet;


- the S.R.L. controls another company which has to keep the audit;


- the S.R.L. has exceeded for two consecutive financial years the following limits:

  • the total assets under balance sheet is equal to or more than: € 4,400,000
  • the revenues from sales and services is equal to or more than: € 8,800,00
  • average of 50 employees during the year.  


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