From 01 April 2010, changes in company data must be carried out through “Single Notice”, by using the relevant ComUnica online service.
The ComUnica service is intended for:
- owners or legal representatives of companies (Law no. 12 of 11 January 1979);
- institutional intermediaries (Law 12/1979).
According to Article 5, Council of Ministers' Presidential Decree of 06 May 2009, the ComUnica service must be used in the following cases:
- declaration of change of data for VAT purposes, according to Article 35, Presidential Decree no. 633 of 26 October 1972;
- request for amendment to the Register of Companies and the Administrative Economic Directory (REA), excluding the requirement of the filing financial statements;
- application for change of the company for INAIL purposes;
- application for change to the Register of Companies for INPS purposes for artisan companies and trade activities, according to Article 44, paragraph 8 of Decree-Law no. 269 of 30 September 2003;
- request for change of artisan company in the Register of Artisan Companies.
The same service must also be used by companies with employees for INPS purposes for the following changes:
- activity exercised;
- cessation of activities;
- change of name of sole proprietorship;
- change of company name;
- reactivation of activities;
- suspension of activities;
- change of registered office;
- modification of the operative seat.
The transmission of a ComUnica file is also permitted when the “owner of the company assigns, to the designated individual (generic intermediary), the power to digitally subscribe and submit the Single Notice to the territorially competent Register of Companies, based on the file’s unique identification code. The document therefore has the value of a special power of attorney (limited to the completion of the formality identified by the file’s unique code), in a non-authenticated written form”.
The special power of attorney is then transmitted to the institutes concerned.
The INPS manages the requirements for both companies and employers who do not have the characteristics of a company and, according to the provisions of paragraph 1, Article 9 of Decree-Law no. 7 of 31 January 2007, from 01 April 2010 the ComUnica is the only way to carry out the requirements of “start-up, modification and termination of the company’s activities”.
Changes in the registered office, company name or economic activity are relevant for the Register of Companies and users must only use the ComUnica service, completing the DM file.