No particular reservations are made regarding businesses offering digital based accounting services, also due to the fact that the players in this sector are currently few and they are not subject to particularly strict regulations.
Accounting services (including tax calculations, preparing and filing of tax returns) may require a license to be provided in the Italian territory. This shall depend upon the specific features of the provided service. For instance, the activities related to the provision of services concerning the creation of financial reports and the issuing of e-invoicing are not subject to specific licensing requirements, as well as those related to the provision of an accounting software to be managed directly by the tax payer. A license, however, shall be required for providing services of keeping of accounts on behalf of clients or the tax returns on behalf of clients can only be carried out by authorized parties (e.g. Certified Public Accountants).
Currently, few businesses offer digital based accounting services in Italy and they are mainly B2B businesses. The cloud based tools for invoicing are the most common services provided in this field.
A particular attention shall be paid at regulated activities (i.e. activities reserved to Certified Public Accountants). Indeed the provision of such activities absent the proper qualification might constitute, depending on the specific circumstances of the case, a criminal offence under Italian law.