Tools · Calculator
Enter the type of taxpayer and the volumes: for each service the calculator shows the minimum, the average and the maximum according to the Onorari ANC 2026 (the fee schedule recommended by the Italian association of chartered accountants). If you select a società di capitali (Italian limited company) the regime switches automatically to ordinary double-entry bookkeeping and the financial statements and statutory audit items are enabled.
Indicative annual figures (minimum · average · maximum) produced with the tool above. They are standard examples checked against the ANC 2026 fee schedule, not quotations: the actual fee depends on your real volumes.
| Case | Detail | ANC fee €/year |
|---|---|---|
| Regime forfettario | all-inclusive package (any revenue level) | 510 · 865 · 1.220 |
| Sole trader · simplified bookkeeping | revenue 75–150k · ~200 entries | 3.073 · 3.905 · 4.737 |
| Sole trader · simplified bookkeeping | revenue 150–300k · ~400 entries | 3.379 · 4.307 · 5.235 |
| Sole trader · ordinary bookkeeping | revenue 750k–1,5M · ~800 entries | 5.231 · 6.959 · 8.687 |
| Partnership · simplified bookkeeping | revenue 150–300k · ~300 entries | 3.313 · 4.227 · 5.141 |
| SRL · ordinary bookkeeping | revenue 300–500k · ~400 entries | 5.740 · 7.269 · 8.798 |
| SRL · ordinary bookkeeping | revenue 750k–1,5M · ~900 entries | 7.741 · 9.998 · 12.254 |
| SRL · ordinary bookkeeping | revenue 3–5M · ~1.500 entries | 11.993 · 15.097 · 18.201 |
| SRL · ordinary bookkeeping | revenue 5–7,5M · ~2.000 entries | 14.452 · 17.966 · 21.480 |
| Payroll · 5 employees (separate) | full annual processing | 3.728 (single figure) |
Annual estimate based on the Onorari Consigliati ANC 2026 (recommended fee schedule): pay-slip processing (monthly fee by number of employees) and annual filings, each with its fixed part and its variable part per person. Enter your figures.
ANC 2026 pay-slip base (monthly fee by number of employees). CU, the Certificazione Unica (annual employee income certificate) = 60 fixed + 42 per employee + 20 per contractor; Mod. 770 = 98 fixed + 4 per recipient; the monthly UNIEMENS filing is included in the pay slips. Excluded and quoted separately: 14th monthly salary, hirings and terminations (61 euro each), cassa integrazione (Italian wage guarantee fund), internships, construction companies (+10-30 per cent), TFR (Italian end-of-service allowance) paid into a pension fund, extraordinary transactions. VAT and the professional pension fund contribution are excluded.