Instead of paying the government concession tax for each initial stamping of a book or register as required by Article 2215 of the Civil Code, corporations (joint-stock companies, limited liability companies) make an annual lump sum payment regardless of the registers to be stamped and the number of pages they contain. The tax remained in place even after the initial certification of the journal and inventory book was abolished, as the certification requirement remains in place for other company books.
CircolariScadenze / adempimentiMemorandum N. 21 Feb. 24, 2026 Annual tax on company books 2026
23 February 2026