Final liquidation accounts and distribution plan of an S.r.l. (Italy)
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This document is in Italian
The PDF you download is in Italian — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
For the liquidator of an Italian S.r.l. whose liquidation is complete: a document in Italian summarising the assets realised, debts paid, costs and remainder, stating what each member receives (the distribution plan, art. 2492 of the Italian Civil Code) and setting out the liquidator's statements. The final accounting statements and, where appointed, the auditors' report are attached. It is filed with the Companies Register: for ninety days each member may object, then the accounts are deemed approved (art. 2493) and the company's removal from the register is requested.
- Made for use in Italy
- Last updated October 14, 2026
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When to use this document
- As liquidator of a company in Italy you have sold everything and paid the debts, and now the company must close.
- The members want to know how much each of them will receive after the liquidation.
- The accountant has prepared the last figures and you need the document that goes with them.
- You need final liquidation accounts with a plan for sharing what is left among the members.
What you fill in
The details the document asks for.
- Company name
- Registered address
- Capital amount
- Company's codice fiscale (also its companies-register number)
- REA number (Chamber of Commerce economic and administrative index)
- Liquidator
- Liquidator's codice fiscale (Italian tax code)
- Liquidator's address
- Date of the closing liquidation balance sheet
- Proceeds from realising the assets (amount)
- Debts paid (amount)
- Costs of the liquidation (amount)
- Remainder to share among the members (amount, or zero)
- How what remains is shared among the partners (or “nothing remains”)
- City
- Date
Common questions
- Who approves the final liquidation accounts of an Italian S.r.l.?
- The final accounts, signed by the liquidator, are filed with the Companies Register. For ninety days after the filing is entered, each member may object before the court; if nobody does, the accounts are deemed approved and the liquidator is discharged towards the members (arts. 2492 and 2493 of the Civil Code). A receipt given without reservation by a member on payment of the last share also counts as approval. The members may also approve the accounts expressly before the period ends.
- What happens to debts left after an Italian S.r.l. is struck off?
- Once removed from the Companies Register, the company ceases to exist. Unpaid creditors can then claim against the members, up to the amounts they received under the final accounts, and against the liquidator if non-payment was the liquidator's fault (art. 2495 of the Civil Code). That is why the document has the liquidator state that known debts have been paid or the sums set aside.
- Can this document also be used to wind up an Italian S.r.l.?
- No. An early voluntary winding-up by the members requires a meeting resolution in notarial form, appointing the liquidator; other grounds for dissolution are declared by the directors. This document is for the end of the liquidation, once the liquidator has sold the assets and paid the debts. The final accounting statements attached are prepared by the liquidator or the accountant; the request for removal from the register is made through the digitally signed Comunicazione unica.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
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