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RUNTSCheck

Step-by-step guide to registering with the National Register of the Third Sector (RUNTS). 18 requirements across 4 phases, calculated deadlines, and official resources.

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Upcoming deadlines - compliance calendar

  • Financial year 2026 accounts - approval by the general meeting 30/04/2027
    Unverified data: No law sets a deadline for the general meeting to approve the accounts for associations: art. 20 of the Civil Code only requires the meeting to be convened once a year, and the number of days you find everywhere is taken by analogy from a rule written for joint-stock companies. Your organization's deadline is whatever your articles of association say: read them, and treat this line as a reminder only. Check it with a professional before using it.
  • Accounts for the 2026 fiscal year - RUNTS filing within 180 days of closing (date calculated on the calendar fiscal year 1/1–31/12) 29/06/2027
  • 5x1000 report ≥ €20,000 - drafting 30/06/2027
    Unverified data: The law does not set a calendar date for the 5x1000 report: it sets one year from the receipt of the sums (art. 8 c. 1 Legislative Decree 111/2017), so your deadline depends on when the administration paid you the amount, and this calendar cannot know it. Treat it as a reminder and calculate the real date from the date of the credit; in case of doubt ask the accountant. Check it with a professional before using it.
  • 5x1000 report - website publication 31/07/2027
    Unverified data: The obligation to publish on the website the amount received and the 5x1000 report exists (art. 8 c. 2 Legislative Decree 111/2017), but the date is not fixed: the term runs from the deadline of the report, so it depends on when you received the sums. The date indicated here is only a reminder: in case of doubt ask the accountant. Check it with a professional before using it.

Red = urgent (30 days or less). Yellow = upcoming. Only deadlines still to come are shown, calculated from the current year. Source: Legislative Decree 117/2017 arts. 13, 48 (accounts); the 5x1000 rules in force.

Collecting the mandatory documents before accessing the RUNTS portal. Source: art. 47 of Legislative Decree 117/2017 and DM 106/2020.

  • Copy of the founding act, to be filed with the statute together with the application (art. 47 c. 1 Legislative Decree 117/2017). The form in which the act must be drawn up and the documentation required in your case are to be verified with a Notary or with the RUNTS office of your Region.

    Penalty: Without the founding act the registration cannot be completed.

    RUNTS portal →

  • Up-to-date articles of association compliant with Legislative Decree 117/2017 (the Third Sector Code), in particular arts. 21 and 35. They must include: the name with "APS", registered office, purpose, governing bodies, assets, and the devolution of assets in case of dissolution. If the entity belongs to an associative network with its own standard model approved by the Ministry (art. 47 §5), adopting it shortens the registration review time.

    Penalty: Non-compliant articles of association: refusal of registration or a request to bring them into line.

    Standard articles-of-association templates from associative networks →

  • For APS already operating: the financial statements approved by the assembly that the RUNTS requires in your case (how many years is set by Ministerial Decree 106/2020: check it with the RUNTS office). Format (art. 13 Legislative Decree 117/2017): financial statements (Models A, B, C of Ministerial Decree 5 March 2020); cash report (Model D) for entities without legal personality with revenues, income or receipts not exceeding 300,000 € (c. 2); cash report in aggregate form (Model E, Ministerial Decree of 18 February 2026) for all entities with receipts not exceeding 60,000 € (c. 2-bis).

    Deadline: Annual financial statements filed with RUNTS within 180 days of the end of the financial year (art. 48 par. 3 Legislative Decree 117/2017, as amended by Law 104/2024)

    Penalty: Failure to file: a formal notice from the RUNTS office with a term of up to 180 days, then removal from the Register (art. 48 of Legislative Decree 117/2017).

    Financial statement forms, DM 5/3/2020 →

  • If the APS has appointed a supervisory body under art. 30 of Legislative Decree 117/2017, attach the report for the last financial year. For APS without a supervisory body, this item is not mandatory.

  • A declaration from the legal representative attesting: that RUNTS registration is requested, that the data provided is truthful, that there are no grounds for dissolution, and that the entity is compliant on social-security contributions and taxes. To be signed digitally (SPID/CIE) on the portal.

    RUNTS portal - login →

Official resources

This tool is for informational purposes. Always verify information with the official RUNTS portal and a Third Sector consultant.

Frequently asked questions

By law the RUNTS office has sixty days from submission of the application to register the entity, refuse with a reasoned decision or ask for additional documents (art. 47 par. 3 Legislative Decree 117/2017); after sixty days the application is deemed accepted, and the period restarts from the submission of the additional documents (par. 4). Actual times depend on the regional office.

Registration in the RUNTS is what makes the entity subject to the tax rules of Title X of the Third Sector Code: those provisions apply to entities registered in the RUNTS from the tax period following the one in progress on 31 December 2025 (art. 104 c. 2 Legislative Decree 117/2017). Which benefits apply to your APS, and from when, ask the accountant.

Check off each requirement as you complete it. The checklist shows deadlines automatically calculated based on your APS founding date. Links open official Ministry resources.

The application is submitted by the legal representative of the entity (or by a delegate) to the RUNTS office of the Region or autonomous Province where the entity has its registered office, filing the founding act, the statute and any annexes and indicating the section requested (art. 47 c. 1 Legislative Decree 117/2017). The operating methods are those of the RUNTS portal of the Ministry of Labour, linked on this page.

The tax provisions of Title X of the Third Sector Code apply to entities registered in the RUNTS (art. 104 c. 2 Legislative Decree 117/2017): an APS that does not register does not apply them, and its tax position must be assessed with the accountant on the general discipline of associations. For earlier periods art. 104 c. 1 provides a transitional discipline for APS registered in the previous registers.

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