The condominium Quadro AC and reporting supplier data

The condominium Quadro AC is the annual report through which the administrator sends to the Italian tax authority the identification data of suppliers and the amounts of goods and services purchased by the condominium. It is a tax obligation that is often overlooked, but due every year by anyone who administers a condominium, and it lets the tax office cross-check data and verify the position of suppliers. Let us see who must file it, when, which amounts to report and what instead is excluded.

What the Quadro AC is

The Quadro AC, called the Condominium Administrator's Communication, gathers the total amount of goods and services purchased by the condominium in the calendar year and the identification data of the related suppliers. It is not a tax to pay, but an information obligation: the administrator tells the tax office who supplied goods and services to the condominium and for what amount, making those economic relationships traceable.

Who must file it

The obligation falls on the condominium administrator in office at the time of filing, as the representative of the condominium toward the tax authority. It concerns condominiums that have a tax code and manage common parts, regardless of the number of participants. Even a minimal condominium, if it made purchases from suppliers above the threshold, falls within the obligation when an administrator is in place who is required to handle it.

The 258.23 euro threshold

Suppliers must be reported when the total amount of goods and services purchased from them in the calendar year exceeds 258.23 euro including VAT. Below this threshold the supplier is not reported. The calculation is annual and per single supplier: all supplies received from the same party during the year count, not the individual invoice, so several small invoices from the same supplier can add up and exceed the limit.

What is excluded from the report

Not every purchase ends up in the Quadro AC. Some precise cases are left out, and it is important to know them so as not to inflate or distort the report.

• Purchases from a supplier whose total annual amount does not exceed 258.23 euro including VAT.
• Supplies of water, electricity and gas.
• Purchases of services that led to the payment of sums subject to withholding tax.

How and when it is filed

The supplier data report is filed electronically with the Italian tax authority. The Quadro AC is included in the administrator's income tax return, but when the administrator is not required to file their own return they may submit the section on a standalone basis. The report refers to the purchases made in the calendar year, regardless of the accounting basis adopted by the condominium.

The calendar-year basis of purchases

The Quadro AC looks at the purchases made in the calendar year, regardless of whether the condominium keeps its accounts on a cash or accrual basis and of when the invoices were paid. This is an important point: the tax report follows its own logic, which the administrator must keep distinct from the criteria used to build the statement presented to the meeting.

What happens if it is not filed

Failing to file the supplier data report, or filing it incorrectly, exposes the administrator to administrative penalties from the tax authority. Beyond the penalty, neglecting this obligation is a sign of imprecise management and can weigh on the relationship of trust with owners. Keeping the list of suppliers tidy throughout the year is the premise for a correct and stress-free filing.

The Quadro AC and the administrator's other tax duties

The Quadro AC is only one of the administrator's tax duties, since in a condominium the administrator acts as a withholding agent. On the fees due for contracts for works and services the condominium applies a 4 percent withholding tax, which it pays to the treasury and then certifies to the supplier with the Certificazione Unica. The withholdings applied flow every year into the modello 770. Hence an important distinction: purchases that gave rise to a withholding are not reported in the Quadro AC, precisely because they are already traced through these other filings. Coordinating the Quadro AC, withholdings, Certificazione Unica and modello 770 avoids duplication and reduces the risk of errors in dealings with the tax authority.

The Quadro AC with management software

Management software greatly simplifies this obligation because it already holds the invoices and supplier data recorded during the year. The system can total the amounts per single supplier, apply the 258.23 euro threshold, automatically exclude utilities and sums subject to withholding tax and produce the list ready for the report, reducing the risk of omissions and calculation errors.

AmministraPro keeps the supplier records and the condominium's invoices in a single archive and prepares the data for the Quadro AC by applying the threshold and exclusions. You can see how it works on the features page or compare the plans in the pricing section.