Running an APS
5x1000 for APS: registering on the 2026 permanent list, the Agenzia delle Entrate procedure
Intro: the 5x1000 genuinely generates significant income for an APS
Let's start with a concrete figure. A small-to-medium APS like yours, with 200 regular members, will generate, on average, between €3,000 and €7,000 a year in 5x1000 revenue. It's not a fortune, but for an organization that lives on sponsorships, public grants, and donations, it's worth an entire fundraising campaign, with no extra organizational effort.
But only if you're correctly registered on the permanent list by the April 10, 2026 deadline.
Thousands of small APS miss this deadline every year because the process seems complicated. In reality, once you understand the system, it takes 30 minutes and a few clicks. This article walks you through it step by step, with the precise regulatory references and the risks you run if you don't register.
What the 5x1000 is and why it matters for an APS
The 5 per mille (literally "5 per thousand") is a share of Italian income tax that citizens can direct, on their 730 form or income tax return, to non-profit entities carrying out activities of general interest (such as culture, volunteering, research, healthcare).
For an APS that organizes cultural festivals, training, and urban regeneration, the 5x1000 is a genuine source of income because:
1. It requires no fundraising effort: the money arrives automatically from the taxpayers who choose you
2. It's predictable: if you've been on the list for three years, you can estimate the annual take
3. It's zero-cost: you won't pay any intermediary or management fees
4. It boosts credibility: being on the list signals that you're a recognized entity
However, the 5x1000 isn't automatic. You need to request registration on the permanent list by the set deadlines.
Timeline: critical 2026 deadlines
| Date | Event | Action |
|------|--------|--------|
| March 31, 2026 | RUNTS registration deadline for former ONLUS | If you were an ONLUS, you must already be registered with the RUNTS |
| April 10, 2026 | Ordinary 5x1000 registration deadline | Submit the online application via the Agenzia delle Entrate portal |
| April 20, 2026 | First provisional list | Agenzia delle Entrate publishes who has registered (check you're on it) |
| September 30, 2026 | Late deadline (with penalty) | If you still met the requirements as of April 10, you can still register by paying €250 |
Important: the 5x1000 concerns income declared in 2025 (what citizens report on their 730 form or Modello Unico in 2026). But registration on the list happens in 2026. So the deadline is April 2026 for revenue that will arrive in 2027.
Prerequisite: are you registered with the RUNTS?
As of January 1, 2026, the Anagrafe unica delle ONLUS (the old national register) has been fully abolished. In its place is the RUNTS (Registro Unico Nazionale del Terzo Settore, Italy's national register of third-sector entities), managed by the Ministero del Lavoro (Ministry of Labour).
If your APS:
- Was founded as a "new" APS after 2017 → you're probably already in the RUNTS
- Was registered as an ONLUS before 2026 → you must already have registered with the RUNTS by March 31, 2026
- Has never registered anything → you must register with the RUNTS before you can be accredited for the 5x1000
How to check whether you're in the RUNTS: visit the runts.lavoro.gov.it portal and search for your entity by name. If you don't find anything, contact the Ministero del Lavoro by certified email (PEC) at least 60 days before April 10 (i.e., by February 10).
Step 1: Verify eligibility requirements
Not every APS can register for the 5x1000. You must meet all of these requirements:
Formal requirements
- RUNTS registration: verified (see above)
- Statute available: you must have a statute registered and up to date on the RUNTS
- Registered office in Italy: your registered office must be on Italian territory
- No profit motive: your statute must explicitly state that you don't distribute profits to members
Activity requirements
- You carry out activities of general interest: culture, sport (if amateur), scientific research, healthcare, environment, training, volunteering
- You actually carried out the activity in 2025: documents, financial statements, activity reports
- 2025 financial statement available: you must have a statement of income and expenses (even a simplified one, if you're a small APS)
Transparency requirements
- You publish your financial statement: within 90 days of the close of the financial year (example: if your year ends December 31, your financial statement must be public by March 31)
- You have identifiable officers: the president, treasurer, and tax advisor must be identifiable
- No conflicts of interest: no board member holds a business that benefits from your activities
Practical check: if you're not sure you're eligible, download the modello EAS form from the Agenzia delle Entrate website, fill it out as an internal check (without submitting it), and you'll immediately see which sections raise doubts.
Step 2: Gather the documentation
Before entering the Agenzia delle Entrate portal, prepare these documents at home (or at the office):
Identification documents
- The APS's tax code (Codice Fiscale) (not the members' personal tax codes)
- RUNTS registration number (found in your RUNTS profile)
- The APS's IBAN (the bank account where the 5x1000 funds will be deposited)
Activity documents
- 2025 financial statement (income and expenses)
- Report on activities carried out in 2025 (even 1-2 pages is fine)
- List of members of the governing body (president, board members, etc.)
Certificates
- RUNTS registration certificate (downloadable from the runts.lavoro.gov.it portal in your private area)
- Statute (the version currently in force)
Practical note: you should already have these documents on hand for administrative transparency purposes, so you probably already have them. The real work is just the online submission.
Step 3: Access the Agenzia delle Entrate portal
The portal for 5x1000 registration is here: https://www.agenziaentrate.gov.it/portale/area-tematica-5x1000
Login methods
You need to log in with SPID (Italy's public digital identity system), CIE (electronic ID card), or CNS (national services card) credentials.
If your tax officer doesn't have SPID: now's the time to get one. SPID is free, and you can obtain it through Poste Italiane, BancaID, TIM ID, and other providers in a few minutes online. Don't let this access bureaucracy hold you up.
Filling out the application
Once inside the portal, you'll find a form with several sections:
Section 1: Entity data
- Full name (as registered with the RUNTS)
- Tax code (Codice Fiscale)
- RUNTS number
- Entity category: choose "Associazione di Promozione Sociale" (Association for Social Promotion)
Section 2: Bank details
- The IBAN of the account where the 5x1000 funds should be paid
- This account must be registered to the APS, not to a private individual
- If the account is held under a delegated signature (president + treasurer), that's fine, but the legal account holder must be the APS
Section 3: Compliance declarations
You must tick:
- "I certify that the entity is duly registered with the RUNTS"
- "I certify that I/we carry out activities of general interest"
- "I certify that the financial statement is available for public review"
- "I certify the absence of a profit motive in the statute"
Section 4: Attachments
Upload as PDF:
- Copy of the RUNTS certificate
- Copy of the statute
- Declaration signed by the president (template provided on the website)
Once you've filled it in, the portal will show you a summary. Print the receipt: it's your proof of submission.
Concrete examples: two APS compared
Case A: APS OnStage (founded 2024, already in the RUNTS)
Situation: a cultural APS founded in November 2024, organizing festivals and workshops. In December 2025 it completed its first financial statement (€18,450 income, €17,980 expenses, +€470 surplus).
Procedure:
1. RUNTS check (March 2026): ✓ you're in, RUNTS number obtained
2. 2025 financial statement available: ✓ (example in our article [OnStage APS Financial Statement](/blog/bilancio-aps-onstage-trasparenza-finanze-2025))
3. IBAN ready: ✓ Intesa San Paolo bank account, registered to "APS OnStage"
4. 5x1000 application submitted: by April 10, 2026
5. Expected outcome: registration approved, first 5x1000 disbursement in 2027 (from income declared in 2026)
Estimated income: with 200 supporters involved, APS OnStage should receive €4,500-6,000 a year.
Case B: A local association founded before 2017 (former ONLUS)
Situation: an APS registered as an ONLUS in 2012, not yet registered with the RUNTS as of March 2026.
Problem: the RUNTS deadline expired on March 31, 2026. If you haven't registered, you can't be accredited for the 2026 5x1000 (you'll only be able to from 2027 onward, once registration is complete).
Urgent action: contact the Ministero del Lavoro by PEC (dipartimento.terzo.settore@pec.lavoro.gov.it) and explain the delay. Sometimes extensions are granted if you show good faith. Otherwise, register with the RUNTS immediately (once registered, you can already be accredited for next year's 5x1000).
Step 4: After submission — what to expect
Post-submission timeline
April 11-20: Agenzia delle Entrate processes the applications. You'll receive a confirmation email (save this email).
April 20: publication of the first provisional list. Visit the portal, search for your name. If it's there: ✓ you're in. If it's not: contact Agenzia delle Entrate immediately.
May 1-10: corrections. If there are errors in the provisional list, you can flag them within this window.
May 10: Agenzia delle Entrate publishes the final list. This is the list citizens will use on the 2026 730 form. If you're on it, you're set for 2027 revenue.
When does the money arrive?
The 5x1000 revenue relating to 2025 income (2026 tax returns) arrives in 2-3 installments:
- First installment: June 2027 (~30% of the estimated total)
- Second installment: August 2027 (~50%)
- Final balance: November 2027 (~20%)
The exact amount depends on how many citizens choose you on their 730 form. It's not 100% predictable, but if you're in a "popular" category (culture, research, volunteering), you can estimate revenue by looking at previous years (if you were an ONLUS) or asking similar APS in your region.
What you risk if you don't register by April 10
Scenario 1: You don't submit an application by April 10
Consequence: you're excluded from the 2026 list. Citizens can't choose your APS on the 2026 730 form. You lose the 2027 revenue (estimated: €3,000-7,000 lost).
Remedy: you can still register by September 30, 2026, by paying a €250 penalty (via F24 Elide form, tax code 8115). Then you're in for the following year.
Scenario 2: You submit, but documents are missing
Consequence: Agenzia delle Entrate rejects the application and tells you which documentation is missing. You have until May 20 to provide the missing documents via PEC.
How to avoid it: before submitting, run a mental checklist:
- [ ] Are you in the RUNTS? (check online)
- [ ] Is the 2025 financial statement completed and published?
- [ ] Is the IBAN ready and registered to the APS?
- [ ] Have you downloaded the statute PDF and named it clearly (example: "APS_OnStage_Statuto_2025.pdf")?
Scenario 3: Wrong IBAN details
Consequence: when the money arrives (2027), the payment bounces and you can lose the revenue. Or it lands in the wrong account.
How to avoid it: check the IBAN three times before submitting. Have your bank verify it ("Is this IBAN correct for depositing funds to the APS?"). Don't leave blank spaces, don't add extra notes.
Box: APS tax deadlines 2026 (calendar)
| Date | Tax obligation | Who must do it | Document |
|------|-----------------|---|---|
| March 31 | RUNTS registration (deadline for former ONLUS) | Former ONLUS | RUNTS application |
| March 31 | Publication of the 2025 financial statement | All APS | Financial statement |
| April 10 | Ordinary 5x1000 registration | All APS | Online application |
| June 30 | Modello EAS submission (if due) | APS not in RUNTS | Modello EAS (see article 4) |
| August 31 | Withholding IRPEF payment (if you have employees) | APS with payroll | F24 form |
| September 30 | Late 5x1000 registration (with €250 penalty) | Those who missed April | Online application + F24 |
Box: Tax deduction vs. 5x1000 (for those who receive donations)
There's confusion here. We'll clarify it further in article 2, but in short:
5x1000 = money the State assigns to your APS, drawn from national IRPEF (personal income tax) revenue, based on the citizen's choice on the 730 form.
19% deduction = a tax break the donor receives on their own tax return if they make a gift to your APS (example: a €100 donation = a €19 deduction from their IRPEF).
They're not connected. You can receive 5x1000 funds without anyone having made a donation, and vice versa.
Box: Common mistakes (and how to avoid them)
Mistake 1: "We're a small APS, we don't deserve the 5x1000, we'll leave it to the big associations."
Wrong. The 5x1000 is a citizen's choice, not a competitive allocation. If you're in good standing, you have the right to be on the list. Many citizens want to support small, local realities. Register.
Mistake 2: "We submitted the application on April 9, we should be fine."
Wrong. The deadline is April 10. That means the online submission must be completed by 11:59 pm on April 10. April 11 is too late.
Mistake 3: "The IBAN belongs to our treasurer, not the APS, but the money will arrive anyway."
Wrong. The IBAN must be registered to the APS. If it belongs to a private individual, Agenzia delle Entrate may block the payment for anti-money-laundering compliance reasons.
Mistake 4: "Our statute doesn't mention the absence of a profit motive because we assume it's implicit."
Wrong. It must be explicit, written into the statute. Update the statute and re-upload it.
Mistake 5: "We don't have a 2025 financial statement because we were founded in November 2024, we'll only have one in November 2025."
Partially correct, but you still need a declaration of activity. Prepare a mini-statement covering November 2024 to December 2025 (an incomplete first year), publish it, and include a note explaining that it's the first year. Agenzia delle Entrate understands and approves this.
CTA: Register for the 5x1000 now (you only have 28 days left)
If you're reading this article in May 2026, you've missed the deadline. Log into the Agenzia delle Entrate portal right away, check whether you're on the provisional list, and if not, get ready for the late deadline (September 30, with a €250 penalty).
If you're reading this article before April 2026, do this now:
1. Check the RUNTS: runts.lavoro.gov.it, search for your entity. If you don't find anything, register by March 31.
2. Prepare the documents: 2025 financial statement, statute, IBAN. Put them in a digital folder with clear names (example: a "5x1000_2026" folder with subfolders "Documenti", "Bilancio", "Allegati").
3. Set up SPID credentials: if your president/treasurer doesn't have SPID, get one now. It takes 10 minutes, it's free, and it's online.
4. Enter the portal: https://www.agenziaentrate.gov.it/portale/area-tematica-5x1000, log in with SPID, fill out the form, upload the documents. Total time: 30 minutes.
5. Print the receipt: a screenshot of the online submission confirmation. You'll need it to track whether you make the list.
6. Check your entity on April 20: check the provisional list, search for your name. Get in and take a screenshot.
If you have questions, Agenzia delle Entrate's toll-free number is 800 906 406 (Monday-Friday, 8am-6pm). Tell them: "I want to register my APS for the 5x1000, I have my documents ready, what do I need?" They'll guide you live.
Disclaimer
This article is informational and is based on Agenzia delle Entrate regulations as of May 2026. It does not replace the advice of an accountant or tax advisor specialized in the third sector. Every APS has different circumstances (financial statement, statute, administrative history). If you have specific doubts about your eligibility, contact a CAF (tax assistance center), an accountant, or your regional Ministero del Lavoro office via PEC.
Regulations on the 5x1000 and the RUNTS are evolving. Always verify dates and links directly on the official Agenzia delle Entrate portal (agenziaentrate.gov.it) and Ministero del Lavoro (lavoro.gov.it/runts) for updates published after this article.
Regulatory sources:
- Agenzia delle Entrate — 5x1000 topic area
- Ministero del Lavoro — 5 per mille 2026
- 2026 permanent ETS list — Agenzia delle Entrate
- RUNTS — Registro Unico Nazionale Terzo Settore
Laws:
- D.Lgs. 117/2017 (Codice del Terzo Settore, Italy's Third Sector Code), articles 79-83
- Legge 266/1991, art. 12 (the historical law on the 5x1000)
Next article in the series: [Donations to APS: the 19% deduction and deductibility](/blog/erogazioni-liberali-aps-detrazione-19-percento-deducibilita) — a guide to the difference between deductions and allowances, and how to encourage donations to your APS.