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Italy company registration from abroad

Company Incorporation Guide

Italy company registration from abroad

Applicable country/region: IT - Italy

Published: Updated:
  • Written by our advisory team
  • Italy rules and requirements
  • Checked against official sources

Guide overview

The order of decisions before the company exists

Italy company registration runs through an Italian notary. The notary draws up the constitutive act as a notarial public deed (atto pubblico) and files it with the register. A foreign founder can sign in person or through a proxy. Videoconference also works, but only when the capital is contributed in cash. On video, the notary must still ask for presence if identity is doubtful or if capacity or representation rules are breached. The company exists only from its entry in the register. Anyone acting for it before then is liable jointly and without limit. The order runs: the legal form, the notary's checks on the owners, the incorporation filing, the first tax registration, then opening a business in Italy.

S.r.l. or S.r.l.s.: start with who will own it

COMPANY TYPES

S.r.l. or S.r.l.s.: start with who will own it

Ownership and the need for custom articles settle this choice. The Società a responsabilità limitata semplificata (S.r.l.s.), a simplified limited liability company, must adopt a fixed model set by decree, whose clauses cannot be changed. A parent company as shareholder rules it out. So do tailored clauses on how the company is run, limits on selling a stake or special voting majorities. Those call for the Società a responsabilità limitata (S.r.l.), a limited liability company with its own articles. Share capital alone does not decide it. The simplified form's fee exemption is narrow: it covers the constitutive act and its entry in the register. Later changes go back through a notary and count only once registered.

Reading the company types

Rows cover ownership, shareholder and director rules, capital and notes for each company type.

Basic Information

Flag of ItalyItaly S.r.l.Flag of ItalyItaly S.R.L.S
Ownership:
Consolidated Ownership
Ownership:
Consolidated Ownership
Limited Liability:
Positive
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative
Publicly Participates In Capital Market:
Negative

Shareholder / Director / Secretary Requirements

Flag of ItalyItaly S.r.l.Flag of ItalyItaly S.R.L.S
Requirements For Shareholders:
At least one; both natural persons and legal entities are allowed to hold shares.
Requirements For Shareholders:
At least one
Requirements For Directors:
At least one
Requirements For Directors:
At least one, named in the constitutive act
Legal Representative Not Mandatory:
Positive
Legal Representative Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Directors Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive
Local Secretaries Not Mandatory:
Positive

Registered Capital Requirement

Flag of ItalyItaly S.r.l.Flag of ItalyItaly S.R.L.S
Minimum Registered Capital Requirement:
1. Not less than 10,000 euros;
2. OR one euro or more but below 10,000 euros where the contributions are made in cash and paid up in full, in which case one fifth of each year's net profit is set aside until the reserve and the capital together reach 10,000 euros.
Minimum Registered Capital Requirement:
1. The minimum registered capital requirement is 1 euro, and must be below 10,000 euros, and can only be held by natural persons;
2. It is recommended to start with a minimum of 2,000 euros for account opening and operation.
Capital Injection Not Required:
Negative
Capital Injection Not Required:
Negative
Capital Injection Requirement:
1. At least 25% of the cash contributions, and the whole amount where there is a single founder, paid to the administrative body named in the constitutive act;
2. The whole amount, in cash, where the capital is set below 10,000 euros.
Capital Injection Requirement:
The whole of the capital, in cash, paid to the administrative body named in the constitutive act.

REQUIRED DOCUMENTS

Why the notary looks at the owners before the deed

A notary who helps form a company is an obliged entity under Legislative Decree 231/2007, Italy's anti-money-laundering law. Before accepting the job, the notary must identify the client and the beneficial owner and map who owns and controls the company. So the documents come first. A corporate shareholder adds to them: the check runs through the parent to the people who own or control it in the end. Identification need not mean a meeting. A public act, an authenticated private deed or a qualified signature certificate can serve. A founder or a parent company's director who signs through a proxy must give that power in the same form as the deed, never in a plain signed letter.
Why the notary looks at the owners before the deed

Reading the documents

Rows are document types grouped by who provides them; each entry ends with its process and format.

Natural Person Shareholders & Directors's Required Documents

Flag of ItalyItaly Company Registration (Traditional SRL)Flag of ItalyItaly Company Registration (Simplified SRL)
Power of Attorney:
Power of Attorney (document provided by our company); it must be notarized or its signature authenticated in the issuing country, apostilled there, and then given a sworn Italian translation in Italy; or the shareholder/legal representative can personally go to Italy for certification.
Process: ApostilleFormat: Scan Copy
Power of Attorney:
Power of Attorney (document provided by our company); requiring notarization or authentication of the signature in the issuing country, an apostille obtained there, and then a sworn Italian translation in Italy; or the shareholder/legal representative personally goes to Italy for authentication.
Process: ApostilleFormat: Scan Copy
Proof of Address:
Shareholder and Director Address Verification: Scan of water, electricity, and gas bills or bank statements. The documents must clearly indicate the name + address + date of the shareholder/director and must not be older than 1 month; they need an apostille obtained in the issuing country, followed by a sworn Italian translation; or the shareholder/legal representative must personally go to Italy for authentication.
Process: ApostilleFormat: Scan Copy
Proof of Address:
Shareholder and director address proof: Scanned copies of water, electricity, and gas bills or bank statements. The documents must clearly indicate the name + address + date of the shareholder/director and should not be older than 1 month; it requires an apostille obtained in the issuing country, followed by a sworn Italian translation; or the shareholder/legal person personally goes to Italy for authentication.
Process: ApostilleFormat: Scan Copy
Passport:
Shareholders' and directors' passport cover page scans require an apostille obtained in the issuing country, followed by a sworn Italian translation; or shareholders/legal representatives could personally go to Italy for certification.
Process: ApostilleFormat: Scan Copy
Passport:
Shareholder and director passport cover scans need an apostille obtained in the issuing country, followed by a sworn Italian translation; or shareholders/legal representatives need to personally go to Italy for certification.
Process: ApostilleFormat: Scan Copy

Legal Entity Shareholders's Required Documents

Flag of ItalyItaly Company Registration (Traditional SRL)Flag of ItalyItaly Company Registration (Simplified SRL)
Power of Attorney:
Power of Attorney (document provided by our company); requires notarization or authentication of the signature in the issuing country, an apostille obtained there, and then a sworn Italian translation in Italy; or the shareholder/legal representative personally goes to Italy for certification.
Process: ApostilleFormat: Scan Copy
Proof Of Registration / Business License:
The company's business license; requires an apostille obtained in the issuing country, followed by a sworn Italian translation; or shareholders/legal representatives personally go to Italy for authentication.
Process: ApostilleFormat: Scan Copy
Proof of Address:
Registered company and address proof for shareholders and corporate holders of 25% or more: water, electricity, or gas bills, or scanned copies of bank statements. Documents must clearly indicate the name, address, and date of the shareholder/director, and not be older than 1 month. They need an apostille obtained in the issuing country, followed by a sworn Italian translation; or the shareholder/legal person can personally go to Italy for authentication.
Process: ApostilleFormat: Scan Copy
Company Bylaw:
The company's articles of association of the holding company; an apostille obtained in the issuing country followed by a sworn Italian translation is required; or shareholders/legal persons themselves need to go to Italy for certification.
Process: ApostilleFormat: Scan Copy
Passport:
The passport of the legal representative of the holding company and the shareholder holding more than 25% of the shares needs an apostille obtained in the issuing country, followed by a sworn Italian translation; or the shareholder/legal representative personally goes to Italy for certification.
Process: ApostilleFormat: Scan Copy
What an Italy company registration filing waits for

REQUIREMENTS AND ESTIMATED COST

What an Italy company registration filing waits for

Registration itself is one online filing, the Comunicazione Unica (ComUnica). It goes to one place, the Registro delle Imprese (Italian Business Register). Each Camera di Commercio (Chamber of Commerce) keeps it for its own area. The register passes the tax and social security parts on. The codice fiscale (Italian tax code) is stated in the request to register the deed and again in that filing. Of the requirements, the seat sets the real start date: nothing is filed until the company has a street address. Supplying a seat is a regulated service, not a mailbox. Every company on the register must also hold a domicilio digitale (certified electronic address). A filing without one is suspended until it is added.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Flag of ItalyItaly Company Registration (Traditional SRL)Flag of ItalyItaly Company Registration (Simplified SRL)
Service Fee:
EUR 5,725
Service Fee:
EUR 4,450

Requirements

Flag of ItalyItaly Company Registration (Traditional SRL)Flag of ItalyItaly Company Registration (Simplified SRL)
Tax Registration: Directors and shareholders need to have an Italian individual/corporate tax code (Codice Fiscale).

All shareholders and directors of Italian companies (whether natural persons or legal entities) need to have an Italian personal/corporate tax code in order to set up a company in Italy. This service already includes the application for a tax code for a natural person director.
Included: Yes ×1.00Additional Cost: EUR 500
Tax Registration: Directors and shareholders need to have Italian individual/company tax code (Codice Fiscale).

All shareholders and directors of Italian companies (whether natural persons or legal entities) need to have an Italian individual/company tax code in order to open a company in Italy. This service already includes the application for a tax code for a natural person director.
Included: Yes ×1.00Additional Cost: EUR 500
Registered Address: Need to have an address in Italy

To register an Italian company, you must have an Italian address. If you do not have an Italian address, you can choose the address hosting service provided by TKEG Expat™ (DE).
Included: No · Solution availableEstimated Cost: EUR 2,475
Registered Address: Need an address in Italy

To register an Italian company, you must have an address in Italy. If you don't have an Italian address, you can choose the address hosting service provided by TKEG Expat™ (DE).
Included: No · Solution availableEstimated Cost: EUR 2,475

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TAX

The tax cycle a new company meets first

Trading, not the register entry, is what starts VAT. The Agenzia delle Entrate (Italian Revenue Agency) issues the company's VAT number, the partita IVA. It does so on the start-of-activity declaration, which the ComUnica can carry. The number is normally the same as the company's own codice fiscale. Once trading starts, VAT is settled monthly, or quarterly by option. Those settlements are reported each quarter, long before any corporate tax return. Invoices between parties based in Italy must be electronic, through the Sistema di Interscambio (SdI), from the first one. A VAT number alone also does not open trade with other EU member states. That takes inclusion in VIES, requested in the declaration or later online.
The tax cycle a new company meets first

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

Corporate Income Tax (CIT)

General CIT Rate:
24
CIT Return Due Date:
By the end of the 10th month after the end of the tax year.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year. Taxpayers subject to the ISA reliability indices pay 50% in each instalment.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):
0-26/0-26/0-20
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30

Value-Added Tax (VAT)

General VAT Rate:
22
Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. A gain on a shareholding realised by a company is exempt as to 95% of its amount where four cumulative conditions are met: uninterrupted possession from the first day of the twelfth month before the disposal; classification among financial fixed assets in the first balance sheet closed during the holding period; the participated company not being resident or located in a preferential tax regime, that condition holding uninterruptedly for the period the statute requires; and the participated company carrying on a commercial enterprise, which is conclusively presumed absent where its assets consist mainly of property not used in its own business, and which must have been satisfied from the beginning of the third tax period before the disposal. The remaining 5% of the gain is taxed as business income.

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:
21.18%
Composite Effective Marginal Tax Rate:
-22.74%

Conclusion

What the register entry does not settle

No registrar, notary or provider can promise a corporate bank account. The bank runs its own due-diligence file on the company, its parent and the people behind them. It must decline if it cannot complete that file, and it looks harder at accounts opened at a distance. When staff are hired at the start, the company's employer positions with INPS (social security) and INAIL (accident insurance) open through the ComUnica. The annual filing of approved financial statements goes to the business register, not the tax office. A SCIA (certified notice of start of activity) filed with the local SUAP (one-stop shop) replaces some licences. Certain permits must exist even before incorporation, so check the activity first.

About Italy
Jurisdiction Overview

About Italy

Italy is the EU’s third-largest economy and a global leader in luxury goods, fashion, automotive, and food manufacturing, offering EU market access and a rich industrial tradition with regional incentives.

View Complete Information

Frequently Asked Questions

References

normattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art2463bisnormattiva.it · N2Ls · urn:nir:stato:decreto.legge:2012 01 24;1~art3normattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art2480normattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art2436normattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art2463normattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art2330normattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art2331normattiva.it · N2Ls · urn:nir:stato:decreto.legislativo:2021 11 08;183~art2normattiva.it · N2Ls · urn:nir:stato:decreto.legislativo:2007 11 21;231~art3normattiva.it · N2Ls · urn:nir:stato:decreto.legislativo:2007 11 21;231~art18normattiva.it · N2Ls · urn:nir:stato:decreto.legislativo:2007 11 21;231~art19normattiva.it · N2Ls · urn:nir:stato:decreto.legislativo:2007 11 21;231~art20normattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art1392registroimprese.it · comunicazione unica d impresanormattiva.it · N2Ls · urn:nir:stato:decreto.del.presidente.della.repubblica:1973 09 29;605~art6!vig 2026 09 26normattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 30;318:1~art111ternormattiva.it · N2Ls · urn:nir:stato:decreto.legislativo:2005 03 07;82~art3bisnormattiva.it · N2Ls · urn:nir:stato:decreto.legge:2008 11 29;185~art16!vig 2026 09 26agenziaentrate.gov.it · infogen iva regole generali aliquote esenzioni pagamento impreseregistroimprese.it · codice fiscale p.iva reaagenziaentrate.gov.it · come e quando si versa impreseagenziaentrate.gov.it · infogen comunicaz liquidaz per ivanormattiva.it · N2Ls · urn:nir:stato:decreto.legislativo:2015 08 05;127~art1!vig 2026 09 26agenziaentrate.gov.it · autorizzazione per effettuare operazioni intracomunitarienormattiva.it · N2Ls · urn:nir:stato:decreto.legislativo:2007 11 21;231~art42bancaditalia.it · adeguata verifica clientelanormattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art2329impresainungiorno.gov.it · avvio di impresa e inizio attivitanormattiva.it · N2Ls · urn:nir:stato:legge:1990 08 07;241~art19!vig 2026 09 26inps.it · dettaglio scheda.it.schede servizio strumento.schede servizi.50173.iscrizione nuova azienda con dipendentiinail.it · denuncia di iscrizione impresa con dipendentinormattiva.it · N2Ls · urn:nir:stato:regio.decreto:1942 03 16;262:2~art2478bisregistroimprese.it · deposito bilanci
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