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RendicontoCassaETS
Fill in the cash-based financial report (Model D, Decree of 5 March 2020) for third sector entities below the legal threshold: revenues and expenses by activity area, opening and closing balance, cash reconciliation. For revenues up to €60,000, as of the 2026 financial year, there's also the simpler Model E (optional): this tool generates Model D.
Draft - have it verified by the treasurer and accountant before filing with RUNTS
This document is a draft template. The calculations (section totals, difference between revenues and expenses, cash reconciliation) are automatic, but only the treasurer can verify that each transaction has been correctly classified before assembly approval and filing with RUNTS.
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Frequently asked questions
Who can use the cash-based report instead of the full financial statements?
Third Sector entities without legal personality may adopt the cash report (Model D, Ministerial Decree of 5 March 2020) in place of the ordinary financial statements when revenues, income, proceeds or receipts of any kind do not exceed 300,000 euros (art. 13 c. 2 Legislative Decree 117/2017, as amended by Law 104/2024); entities with legal personality draw up the financial statements. For receipts up to 60,000 euros there is also, from the 2026 financial statements, Model E - a cash report in aggregate form, optional and simpler: this tool instead generates Model D.
What is "balance reconciliation" and why does it matter?
It is the comparison between the cash and bank balance calculated by the tool (opening balance plus inflows minus outflows) and the one actually declared at the end of the year. If they don't match, a transaction has either not been recorded or has been classified in the wrong area: it should be checked before filing.
Do I have to fill in all 5 activity areas?
No: an area with no transactions remains at zero and is still printed in the document - an empty section is a legitimate answer ("no transactions in this area"), not missing data. The most common ones for a small social promotion association are general interest activities and fundraising.
Is the generated DOCX ready to file with RUNTS?
No: it is a draft for internal use. Before filing, the report must be approved by the members' meeting (or the competent body according to the articles of association) and verified by the treasurer or an accountant, who can correct the classification of transactions before signature.
Why doesn't the amount field accept a period as a decimal separator?
It does: write 150,00 or 150.00, both are read as one hundred fifty euros. What the tool refuses is a period used for thousands without decimal places (1.500 without a comma), because then you can't tell if you meant 1,500 euros or 1.5 euros - on a tax document, guessing is the worst thing you can do.