Comparisons
Paper or digital condominium accounts
Italian condominium law requires the property manager to prepare an annual financial statement made up of an accounting register, a financial summary and an explanatory note, but it does not mandate a specific medium. The choice between a paper file and a digital document falls to the property manager and the assembly of owners, and it has real consequences for how owners review the accounts, where and for how long records are archived, how statements are sent before the assembly, and what it costs to produce and distribute them every year. This guide compares both approaches across the five aspects that actually affect day to day management, without assuming one option is always better.
Compared
| Criterion | Paper | Digital |
|---|---|---|
| Reviewing accounts | Only at fixed times or by appointment at the office | Always available from computer or phone |
| Archiving | Physical binders, risk of scattered records over time | Organized, searchable history on a platform |
| Sending to owners | Printing and delivery per unit, longer lead times | Simultaneous email or app delivery, with read receipt |
| Continuity across managers | Depends on physical handover of binders | History kept on the shared platform |
| Recurring costs | Printing, envelopes, possible postage every year | Platform subscription, no printing expenses |
What to check before choosing a format
- Whether the condominium regulation requires a specific statement format
- Whether every owner has provided a valid email address for communications
- Whether an alternative channel exists for owners who do not use digital tools
- Whether the archive of past statements can be retrieved and reviewed
- Whether the chosen platform allows downloading or printing the statement on request
- Whether the notice period for the assembly is respected with the chosen channel
- Whether the handover between property managers includes the full accounting history
Reviewing the accounts
Paper statements are typically reviewed at fixed times, usually at the assembly meeting or by appointment at the property manager's office, where owners can inspect the supporting documents attached to the statement. Owners who live elsewhere or work hours incompatible with office opening times face a real practical barrier.
Digital statements, when made available on an owner accessible portal, can be reviewed at any time from a computer or phone, and downloaded for careful reading before the assembly. Platforms such as AmministraPro make the statement and cash movements visible to each owner in their own account, cutting down on phone calls and follow up emails to the property manager.
Archiving and record keeping
Paper records need physical storage space, folders for each accounting year, and a manual order that depends on whoever is filing them. The real risk is scattered documents after a change of property manager, an office move, or simple disorder built up over years: retrieving a five year old statement can mean hours searching through binders.
Digital archiving keeps every accounting year organized and searchable, and critically, it survives a change of property manager: if records live on a shared platform rather than a single professional's own computer, the handover does not mean losing the building's financial history.
Sending statements before the assembly
Italian law requires the meeting notice, together with the financial statement, to be sent with a minimum period of advance notice. With paper, this means printing one copy per unit and delivering it, with printing costs and delivery times that stretch out if an owner is hard to reach.
With digital distribution, by email or through a dedicated app notification, the statement reaches every owner at the same moment, with a read receipt when the platform supports it, which is also useful evidence that the notice period was respected if a decision is ever challenged.
Accessibility for owners with different needs
Not every owner is equally comfortable with digital tools, particularly older residents, which is why the law does not force a single channel and many mixed management approaches still offer a printed copy on request alongside the digital one.
A well designed digital management approach does not exclude paper, it simply makes it one option among others: owners who want a printed document can request it, while those who prefer reading online save time. The point is not to eliminate paper but to stop it being the only available channel.
Running costs
Paper involves recurring costs for printing, photocopies, envelopes and sometimes postage, which repeat every accounting year and grow with the number of units. On top of that comes the time the property manager or their office spends assembling and distributing the documents.
Digital management shifts the cost toward a subscription to a management platform, but eliminates recurring printing and postage expenses and reduces the administrative time spent on distribution, a factor that indirectly affects the fees charged to the building.
Frequently asked questions
Does Italian law require digital condominium accounts?
No. The civil code sets out the mandatory content of the annual statement, namely the accounting register, the financial summary and the explanatory note, but it does not mandate a specific medium. The choice between paper and digital rests with the property manager, unless the condominium regulation or an assembly resolution states otherwise.
Can the property manager send the statement only by email?
Yes, if owners have provided a valid email address for communications, which is now common practice. It is still prudent to keep an alternative channel available for owners who have not provided a digital contact, so that the required notice period before the assembly is respected for everyone.
Who keeps the statement if the property manager changes?
The outgoing property manager must hand over all accounting documentation to the incoming one, whether paper or digital. With a digital archive on a shared platform, as with AmministraPro, the history of past statements stays accessible to the building regardless of who currently holds the mandate.
Can an owner always request a paper copy of the statement?
Yes, the right to inspect and obtain copies of accounting documentation concerns the content, not the format: an owner can request a printed copy even if day to day management runs on a digital platform, and the property manager must make it available within a reasonable time.
Is it worth switching from paper to digital mid mandate?
It is possible at any time, after informing the owners, and it does not require an assembly resolution unless it changes the condominium regulation. It is worth evaluating alongside the features and pricing of available management platforms, to check that the paper archive can be digitized or otherwise remain accessible.
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