Annual Reporting of the Condominium's Supplier Data

In addition to applying and paying withholdings, the condominium must report each year to the tax registry (Anagrafe tributaria) the identifying data of its suppliers and the amounts of goods and services purchased during the year. This obligation, set by Article 7 of DPR 605/1973, is fulfilled through the AC section, which the manager fills in within the 770 return or their own declaration. It gives the tax authorities a complete picture of the condominium's spending with its suppliers.

What the obligation consists of

The manager must indicate, for each supplier, the personal data and the tax code or VAT number, together with the total amount of goods and services attributable to the condominium during the year. The report concerns dealings with suppliers regardless of whether a withholding was applied on those payments. It is therefore a broader obligation than the mere management of withholdings.

The AC section is the container of this report: it collects the condominium's data as agent and client and the list of suppliers with their amounts. It is submitted electronically together with the other sections, within the deadlines set for the withholding agent's return.

Which suppliers must be included

The report must cover suppliers of goods and services who provided services to the condominium during the year.

• Ordinary and extraordinary maintenance firms and contractors
• Cleaning and gardening firms
• Maintainers of lifts, heating, plumbing and electrical systems
• Professionals and consultants who invoiced the condominium
• Suppliers of durable goods and materials purchased for the common areas

The obligation is independent of the application of the withholding: suppliers under the flat-rate regime, on which no withholding is applied, are also included in the report, provided they supplied goods or services to the condominium.

What can be excluded

The report targets purchases of goods and services for managing the common areas. Some items are usually excluded because they are already tracked in another way or because they cannot be traced to a supply relationship in the proper sense, such as utility supplies billed directly to individual co-owners or certain relationships other than the purchase of goods and services. It is advisable to check the official form instructions each year, which specify the scope and any thresholds or exclusions.

The role of the supplier master data

The quality of the report depends on the quality of the supplier master data kept during the year. If for each supplier the name, tax code or VAT number, address and invoiced and paid amounts are recorded correctly, filling in the AC section becomes a simple data extraction. If instead the data is incomplete or inconsistent, the manager must reconstruct it afterwards, with the risk of errors and omissions.

Coordination with withholdings, CU and 770

The supplier report integrates with the other withholding agent obligations. The withholdings applied during the year flow into the Certificazione Unica and the 770 return; the AC section adds the overall snapshot of dealings with suppliers. It is important that the data is consistent: the same suppliers, the same tax codes and the same amounts must reconcile across the various documents, so as not to generate discrepancies in the event of an audit.

Consequences of omissions

Failure to report supplier data or an inaccurate report is subject to penalties. Here too it is possible to regularise spontaneously through voluntary correction (ravvedimento operoso), supplementing or correcting the report with a reduced penalty. Treating the report as an end-of-cycle obligation, rather than a secondary detail, avoids having to chase it under deadline pressure.

Keeping a clean supplier master file, with tax codes and amounts always up to date, is the basis for a correct and stress-free report. AmministraPro centralises supplier master data, links invoices, payments and withholdings and prepares the data for the AC section and the 770: the features are described on /funzioni and the plans with costs on /prezzi.