Who this is for
This checklist is for entrepreneurs considering an application for appointment of an expert through Italy’s national negotiated restructuring platform. Before applying, assess whether recovery is realistically possible. Some document requirements differ for smaller businesses below the statutory thresholds.
Report and six-month cash plan
The report should describe the business and its model, financial and balance-sheet difficulties, planned operational measures and a financial plan for the following six months. A draft restructuring plan should connect the current position, proposed actions and projected cash flows. The Chamber of Commerce checklist specifies exceptions for businesses below the thresholds; verify which attachments apply.
Current figures and creditors
The financial and balance-sheet statement must be dated no more than 60 days before filing. Prepare the last three approved accounts if they have not already been filed, or the relevant tax returns where accounts are not filed. The creditor list should distinguish overdue and future amounts and identify security rights.
Tax, social-security and bank information
The Chamber of Commerce checklist includes the unified tax-debt certificate, the debt statement requested from Agenzia Entrate-Riscossione using form RD1, and social-security and insurance-debt certificates. It also requires a Bank of Italy Central Credit Register extract no older than three months. In certain cases, a substitute declaration is possible while certificates are pending if they were requested at least ten days before filing; check the official conditions and form.
Other attachments and limits
Declarations concerning pending proceedings and applications for other restructuring tools, as well as receipts for stamp duty and filing fees, are listed. The preliminary practical test is marked as optional in the Chamber checklist, although it may help assess recovery prospects. Protective measures require a separate request and supporting documents.
Practical next step
Create five work folders: current accounts, debts and creditors, six-month cash flows, draft restructuring plan, and certificates and declarations. Check every document date before uploading it. Discuss suitability with qualified professionals: complete attachments and admission do not guarantee a creditor agreement.
Explore the first steps, our restructuring services, or contact us for an initial assessment.
Official Chamber of Commerce checklist · checked 4 October 2026
General information. Each case requires a specific assessment.