Practical guide
Section AC: the condominium administrator's report
Section AC (Quadro AC) is the report with which the condominium administrator transmits to the tax register (anagrafe tributaria) the data on suppliers and purchases of goods and services made by the condominium during the year. It is filed together with the administrator's income tax return (modello Redditi), or as Section K (Quadro K) if the administrator files the 730 form. It is an obligation often underestimated, but with its own deadline and completion rules, which the tax authority uses to cross-check condominium payments with suppliers' returns. This guide explains what Section AC contains, who is obliged to file it, and how to organise the collection of the necessary data during the year.
What Section AC is
Section AC is intended for the annual communication, to the tax register, of the identifying data of the condominium's suppliers and the total amount of purchases of goods and services made in the calendar year. In essence the condominium, through the administrator, declares who it worked with and how much it spent, so that the Revenue Agency can cross-check this information with the suppliers' positions.
The same section also includes data on building recovery works carried out on common parts, where applicable. Section AC is therefore a piece of the cross-checking system: it does not generate a payment, but provides the tax authority with a snapshot of the condominium's economic relationships with its suppliers.
What must be reported and what not
For each supplier you must indicate the identifying data and the total amount of purchases of goods and services made by the condominium during the year. Not all payments flow into the section: the report concerns purchases exceeding an annual threshold per supplier of 258.23 euros, and it has some significant exclusions.
In particular, supplies of water, electricity and gas, that is essential utilities, are excluded, as are purchases of goods and services already subject to withholding, whose data pass through other reporting channels such as the single certification and form 770. The logic is to avoid duplication: Section AC captures what is not already intercepted elsewhere.
- Identifying data of each supplier
- Total annual amount of purchases per supplier
- Threshold: annual purchases per supplier above 258.23 euros
- Exclusions: utilities (water, electricity, gas) and amounts already subject to withholding
Who is obliged and how it is filed
The obligation falls on the condominium administrator in office on 31 December of the reference year. If the administrator files their own return with the modello Redditi, the report is made through Section AC; if instead they file the 730 form, the report flows into Section K, which serves the same function.
The section is therefore filed attached to the administrator's return and follows its deadlines. This is a point that matters in handovers: whoever is in office at year end is the party required to report the whole year's data, including the months managed by the predecessor, and must therefore recover the documentation of the relationships with suppliers.
Preparing the report during the year
Section AC becomes complicated only if the data is reconstructed at the deadline. If instead the supplier register is kept updated and every invoice is linked to the correct supplier, reaching the annual total for each supplier is immediate. The distinction between what must be reported and what is excluded, such as utilities and amounts already subject to withholding, is simpler if classification happens at the time of entry.
It is therefore advisable to set up from the start of the year an orderly register, with correct tax codes and VAT numbers, and a classification of suppliers distinguishing utilities, contracts subject to withholding and other purchases. This way the report reduces to extracting the ready totals, checking them and excluding the non-relevant items.
The support of the software
A management platform that keeps the supplier register, invoices and payments together allows you to obtain reliably the annual total of purchases for each supplier and to apply the required exclusions, reducing the risk of forgetting a supplier or including amounts that should not be reported.
AmministraPro organises suppliers, invoices and payments in a single consistent register, from which it is easy to derive the data useful for preparing Section AC by the administrator or their accountant. On the /funzioni page you will find the details of supplier management and accounting tools, while at /prezzi you can choose the plan best suited to the number of condominiums managed.
Frequently asked questions
What is the difference between Section AC and Section K?
The two sections serve the same function, that is the communication of supplier and purchase data of the condominium to the tax register, but they sit in different returns. Section AC is the one used when the administrator files the modello Redditi; Section K is the place for the same communication when the administrator files the 730 form. The choice of one or the other therefore depends on the administrator's income tax return, not on the condominium. The content of the communication remains substantially the same.
Must all the condominium's purchases be indicated in Section AC?
No. The report concerns purchases of goods and services exceeding an annual threshold per supplier of 258.23 euros, and it provides for some exclusions. In particular, supplies of water, electricity and gas, that is utilities, must not be indicated, nor purchases already subject to withholding, whose data pass through the single certification and form 770. The logic is to avoid duplication: Section AC captures what is not already reported through other reporting channels.
Who files Section AC if the administrator changed during the year?
The obligation falls on the administrator in office on 31 December of the reference year. It is therefore whoever is in office at year end who reports the data for the whole year, including the months managed by the predecessor. In handovers it is therefore essential to recover the supplier register, invoices and payments for the whole period, otherwise the new administrator does not have the data to complete the section correctly while remaining responsible for it.
Does Section AC entail a tax payment?
No. Section AC is a communication of data to the tax register, not a payment obligation. It does not generate taxes charged to the condominium: it serves the tax authority to cross-check payments made by condominiums with suppliers' positions. It is, however, a formal obligation with its own deadline, attached to the administrator's return, and its omission or incompleteness can give rise to disputes. It should therefore be treated with the same care as the other annual obligations, even though it does not involve a payment.
How do I quickly obtain the totals per supplier?
The simplest way is to keep an orderly supplier register during the year, with correct tax codes and VAT numbers, and to link every invoice to the right supplier, classifying it among utilities, contracts subject to withholding and other purchases. This way the annual total for each supplier is already ready and the report reduces to extracting it and excluding the non-relevant items. A management platform like AmministraPro keeps suppliers, invoices and payments together, so the administrator or accountant derives the Section AC data without manual reconstruction.
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