Accountants in Ferrara, Via Bagaro 3

The Ferrara office of Studio Ponchio is at Via Bagaro 3. From here we handle bookkeeping and financial statements, payroll, tax returns, company matters and tax litigation for businesses, professionals and families. The office telephone number is +39 0532 450482.

Who you will meet

The office is headed by Dario Ponchio, dottore commercialista (chartered accountant) and statutory auditor. He is registered with the Ordine dei Dottori Commercialisti e degli Esperti Contabili di Ferrara (the professional body of chartered accountants for Ferrara) and with the Registro dei revisori legali (Register of Statutory Auditors) kept by the Ministero dell’Economia e delle Finanze (Ministry of Economy and Finance). He holds a degree in Economics and a Master in Business Tax Law from Bocconi University, and subsequently attended a postgraduate course at the London School of Economics. He worked in statutory audit at PwC and in international tax at EY. He works in Italian, English and French.

Requests go to a single administrative office, which takes charge of them within 24 working hours.

Who we work for

Apart from ordinary bookkeeping, tax return and payroll work, the Ferrara economy raises a number of recurring issues that are best addressed correctly from the outset.

Shops, bars and restaurants in the historic centre

Retailers, bars and restaurants (Article 22 of Presidential Decree (d.P.R.) 633/1972) store their daily takings data (corrispettivi) electronically and transmit them to the Agenzia delle Entrate, the Italian Revenue Agency (Article 2, paragraph 1, of Legislative Decree (d.lgs.) 127/2015). With effect from 1 January 2026, the POS terminal must be linked at all times to the device that stores the takings data; that device also transmits the data on daily electronic payments (Article 2, paragraph 3, as amended by Article 1, paragraphs 74 and 77, of Law 207/2024). The link is a logical one and is registered on the Fatture e corrispettivi (Invoices and takings) portal. For a new POS terminal, or where the link changes, the registration must be made between the sixth day and the last working day of the second month following the date on which the terminal actually becomes available or the change takes place (provvedimento (administrative decision) of the Agenzia delle Entrate of 31 October 2025, no. 424470, points 3.2 and 3.3).

Failure to link the devices is subject to a penalty of 1,000 to 4,000 euro (Article 11, paragraph 5, of d.lgs. 471/1997). Where the failure to transmit takings data, or their late or inaccurate transmission, does not affect the VAT computation, the penalty is 100 euro for each transmission, up to 1,000 euro per quarter. The same penalty applies to the electronic payment data, except where the discrepancy between transactions paid electronically and payments accepted is 5 per cent or less (Article 11, paragraph 2-quinquies). Where, on the other hand, the violation affects the tax due, the penalty is 70 per cent of the tax relating to each transaction not stored or not transmitted, with a minimum of 300 euro (Article 6, paragraphs 2-bis and 4).

Professionals

Income from self-employment (reddito di lavoro autonomo) is the difference between the amounts received in the tax period and the expenses paid in the same period (Article 54 of the TUIR, the Consolidated Income Tax Act). The regime forfettario (Italian flat-rate scheme) remains available to those whose fees in the previous year did not exceed 85,000 euro and who meet the other requirements (Article 1, paragraph 54, of Law 190/2014). Individuals carrying on arts and professions have not been liable to IRAP (regional tax on productive activities) since 2022 (Article 1, paragraph 8, of Law 234/2021); IRAP remains payable, however, where the profession is carried on through an association or partnership.

Agreed-rent leases and lettings to University of Ferrara students

Ferrara is a provincial capital and is therefore among the municipalities listed in Article 1, paragraph 1, point (b), of Decree-Law (d.l.) 551/1988, to which d.lgs. 23/2011 refers for the reduced rate. For agreed-rent leases (canone concordato; Article 2, paragraphs 3 and 5, of Law 431/1998), which run for at least three years with an automatic two-year extension, the cedolare secca (fixed-rate substitute tax on rental income) applies at 10 per cent instead of 21 per cent (Article 3, paragraph 2, of d.lgs. 23/2011). The option is available only to individuals who do not let property in the course of a business, art or profession (paragraphs 1 and 6). For the same leases, IMU (municipal property tax) is payable at 75 per cent of the amount calculated at the municipal rate (Article 1, paragraph 760, of Law 160/2019). The rent must fall within the bands set by the accordo territoriale (local rent agreement). Where the lease is entered into without the assistance of the organisations that signed the local rent agreement, a certificate of compliance issued by one of them is required; the Agenzia delle Entrate considers it necessary for the tax reliefs (resolution no. 31/E of 20 April 2018).

For university students studying away from home, the law provides for a specific lease (Article 5, paragraphs 2 and 3, of Law 431/1998), with a term of between six months and three years under the ministerial decree of 16 January 2017. The Agenzia accepts the 10 per cent rate for these leases as well (circular no. 26/E of 2011) and for temporary agreed-rent leases, which last no more than eighteen months (circular no. 8/E of 2017). Under the cedolare secca, no registration tax or stamp duty is payable on the lease; for the whole period of the option, however, the landlord waives the right to have the rent adjusted on any ground, including on the basis of the ISTAT index (ISTAT is the Italian National Institute of Statistics). The waiver must be notified in advance to the tenant by registered letter, failing which the option has no effect (Article 3, paragraph 11, of d.lgs. 23/2011); according to the Agenzia, the registered letter is not needed where the waiver is already provided for in the lease (circular no. 20/E of 2012, section 9; resolution no. 115/E of 2017). On the prevailing interpretation, the IMU reduction also covers student leases and temporary leases entered into under the local rent agreement; the Ministero dell’Economia e delle Finanze has taken this view only informally, so the IMU rules adopted by the Comune di Ferrara (Municipality of Ferrara) should be checked.

SRLs and the Registro delle imprese

For companies and partnerships with their registered office in the province, the relevant register is the Registro delle imprese (Business Register) of the Camera di commercio di Ferrara e Ravenna (Chamber of Commerce of Ferrara and Ravenna). The financial statements of an SRL (Italian limited liability company) must be submitted to the shareholders within 120 days of the end of the financial year, or within 180 days where the conditions of Article 2364 of the Civil Code are met. They must be filed within thirty days of approval (Article 2478-bis). The abridged form is permitted if, in the first financial year or subsequently for two consecutive financial years, two of the following limits are not exceeded: 5.5 million euro of total assets, 11 million euro of net turnover, an average of 50 employees. The ordinary form applies again when two limits are exceeded for the second consecutive financial year (Article 2435-bis).

The appointment of a control body (organo di controllo) or of a statutory auditor (revisore legale) is mandatory if the company prepares consolidated financial statements, if it controls a company required to have a statutory audit, or if, for two consecutive financial years, it exceeds at least one of the following limits: 4 million euro of total assets, 4 million euro of net turnover, 20 employees. The obligation ceases after three consecutive financial years in which none of the limits is exceeded. The appointment is made, within thirty days, by the shareholders’ meeting that approves the financial statements (Article 2477). For the incorporation of a new company, see the guide on how to set up an SRL.

References are to the provisions in force on 19 October 2026. With effect from 1 January 2027, the provisions cited on VAT, income taxes and penalties will be incorporated into the consolidated tax Acts approved by d.lgs. 10/2026, 117/2026 and 173/2024 (the latter as amended by d.l. 200/2025).

The city and the surrounding area

The office assists clients in Ferrara and in the municipalities of the province. Those who live or work in the Po Delta may find the Codigoro office, about 44 km away, more convenient; the client file and the professional in charge remain the same.

How to reach us

Via Bagaro 3 is about 850 metres from Ferrara railway station, a little over ten minutes on foot.

Reviews

Client reviews of the Ferrara office are published on the office’s Google Business Profile, which can be reached from the reviews page.

Map

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Frequently asked questions

How does the first meeting work?

We review the business, the tax regime and the outstanding deadlines, and carry out the client identification required by anti-money laundering legislation. The fee is set out in a written quotation before the client confers the engagement.

Which documents should I bring?

An identity document and the codice fiscale (Italian tax identification number), the latest income tax return and, for businesses, the visura camerale (Business Register extract), the latest financial statements or interim accounts and the most recent VAT returns. If a notice from the Agenzia delle Entrate has been served, it is advisable to bring it to the first meeting.

How do I change accountant?

The client informs the previous professional in writing that the engagement is terminated. We then review the accounting position and the deadlines, obtain the documents and the online authorisations (deleghe telematiche), and agree the timing of the handover with the outgoing colleague. Where possible, the handover is best made once a financial year has closed.

Should I choose the Ferrara office or the Codigoro office?

It depends on which is more convenient for the client; those who live or work in the Delta often choose Codigoro.

Do you also handle payroll for employees?

Yes, for the businesses we assist: payslips, hirings and terminations, UniEmens (monthly payroll reporting to INPS, the National Social Security Institute), Certificazione Unica (annual certificate of income paid and tax withheld) and modello 770 (withholding agents’ return). The calculation from gross pay to the total cost to the employer is explained in the guide to employment costs.