Edited by Corporate&Compliance Team
As of 31 October 2025, Decree-Law No. 159 (hereinafter, the “Decree-Law”), concerning the protection of health and safety in the workplace and civil protection, has entered into force.
The Decree-Law updates the provisions already introduced by the 2025 Budget Law and introduces several important operational changes. In particular, the 2025 Budget Law had extended the obligation – already set forth in article 5, paragraph 1, of Decree-Law No. 179 of 18 October 2012 (applicable to all companies) — to have a digital domicile (PEC) “also to individual enterprises applying for initial registration in the business register or the artisans’ register after the entry into force of the conversion law of the decree (i.e. 1 January 2025), as well as to directors of companies in corporate form”.
Pending any further or possible specifications from the Chamber of Commerce system regarding the operational procedures and required formalities, the new Decree-Law No. 159/2025 provides certain operational clarifications.
In particular, article 13, paragraph 3 of the Decree-Law specifies that:
- The obligation to communicate the PEC lies with the sole director or the managing director(s), or, in their absence, with the Chairman of the Board of Directors (“In article 5, paragraph 1, of Decree-Law No. 179 of 18 October 2012, converted, with amendments, by Law No. 221 of 17 December 2012, the following amendments are made: a) the words ‘as well as to the directors’ are replaced with the words ‘as well as to the sole director, the managing director, or, in their absence, the chairman of the board of directors’”).
- The obligation to indicate the personal PEC of the director must be fulfilled— for companies already registered in the Companies Register— by the mandatory deadline of 31 December 2025. This requirement must also be met upon the appointment or renewal of the director’s appointment (“Companies already registered in the Companies Register shall communicate the digital domicile of the aforementioned directors by 31 December 2025 and, in any case, at the time of appointment or renewal of the mandate”).
- The PEC must be strictly personal and cannot coincide with the company’s PEC (“The digital domicile of the aforementioned directors cannot coincide with the digital domicile of the company”).
- The administrative pecuniary penalty for failure to comply within the mandatory deadline ranges from EUR 206.00 to EUR 2,064.00 (“In the event of failure to communicate the digital domicile referred to in paragraph 5, article 16, paragraph 6-bis, of Decree-Law No. 185 of 29 November 2008, converted, with amendments, by Law No. 2 of 28 January 2009, shall apply”).
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