START A COMPANY / EUROPE

How to register a company in Italy

Italy's S.r.l. needs a notarial deed and a Registro delle Imprese entry; capital is €10,000 (25% paid in), or €1 to €9,999.99 in the simplified S.r.l.s. Traders open a partita IVA, and the flat-rate regime taxes revenue up to €85,000 at 15% (5% for new activities).

REGISTRY: Registro delle Imprese (Business Register) kept by the Chambers of Commerce, filed through ComUnica / impresainungiorno.gov.it
ONLINE: Partly online
FROM: €36 (≈ £31)
STRUCTURES HERE: 3

Go to the official registry

Setting up from abroad

Non-residents can hold shares and act as directors of an S.r.l. Every founder needs an Italian tax code (codice fiscale), and the company needs a PEC email, an Italian registered office and a notarial deed (video signing is possible). Non-EU nationals who work in Italy need a self-employment permit or the Italia Startup Visa.

PRIVATE LIMITED COMPANY

S.r.l.: Società a responsabilità limitata (private limited company)

Most small and medium businesses wanting limited liability and flexible governance in a widely used form.

Liability: Limited to what you put in
You need: 1 shareholder and 1 director (administrator); a sole shareholder must pay in the full capital
Minimum capital: €10,000 (at least 25% of cash paid in at signing); €1 to €9,999.99 is allowed if paid in full in cash
Time: About 1 to 3 weeks: codice fiscale, digital signature and bank deposit come first; the deed and registry entry then take a few days.

Steps

Get an Italian tax code (codice fiscale) for each founder and director from the Agenzia delle Entrate or an Italian consulate, and arrange a qualified digital signature.
Choose the name, an Italian registered office, the business purpose (ATECO code) and the governance (sole director or board); the company needs a PEC certified email address.
Draft the articles of association (statuto) with a notary, then deposit at least 25% of the cash contributions with a bank (everything if there is a sole shareholder).
Sign the notarial public deed (atto costitutivo), in person or by video-conference for cash contributions; the notary also pays the registration tax.
The notary files the deed with the Registro delle Imprese; the company exists once registered, and the REA, tax and INPS data are filed through ComUnica.
The Agenzia delle Entrate assigns the partita IVA (VAT number); register for e-invoicing (SdI) and open the company bank account to release the capital.
File the beneficial-owner declaration with the Registro Imprese (currently suspended pending a Council of State ruling) and pay the annual Chamber of Commerce fee.

Documents

Passport or ID and codice fiscale for each founder and director
Bank receipt for the capital payment
Articles of association (statuto) within the notarial deed
Italian registered office details and PEC email address
Qualified digital signature (firma digitale)
Apostilled, translated power of attorney if signing through a representative

Official fees

Registro Imprese €90 secretarial fee + €65 stamp duty; registration tax about €200; the notary fee is free-market (about €1,000 to €2,000); an annual Chamber of Commerce fee applies. Notary and tax figures unverified.

Budget

How	About	What it covers
Do it yourself	€1,500≈ £1,300	Notary about €1,000-1,400 + about €355 in duty and Chamber fees (partly estimated); capital excluded
With an accountant or agent	€2,500≈ £2,100	About €2,000 to €3,000: commercialista handles codice fiscale, PEC, signature, filings and tax registration
Full service	€4,500≈ £3,900	About €3,500 to €6,000: lawyer and notary, bespoke articles and shareholder agreement, registered office

Every year

Approve the accounts within 120 days of year-end (180 days if justified) and file them with the Registro Imprese within 30 days of approval
Pay corporate taxes: IRES 24% plus regional IRAP (about 3.9%) and file the annual tax returns
File VAT returns and issue mandatory e-invoices through the SdI
Pay the annual Chamber of Commerce fee and, if applicable, the annual company-books tax

Good to know. Capital rules from the Consiglio Nazionale del Notariato; €90 + €65 from the Rome Chamber of Commerce. Unverified: registration tax, notary fee ranges, tax rates, deadlines, annual fees, video-signing needs for non-EU founders, agent and lawyer costs (market estimates).

PRIVATE LIMITED COMPANY

S.r.l.s.: Società a responsabilità limitata semplificata (simplified private limited company)

Individuals starting small who want the cheapest limited-liability route and accept fixed standard articles.

Liability: Limited to what you put in
You need: 1 shareholder (an individual, not a company) and 1 director
Minimum capital: €1 minimum and €9,999.99 maximum, paid in full in cash to the administrator at incorporation
Time: About 1 to 2 weeks: the codice fiscale and digital signature first; the standard deed and registry entry then take a few days.

Steps

Get a codice fiscale for each founder (shareholders must be individuals; one is enough) and arrange a qualified digital signature and a PEC email address.
Choose the name, an Italian registered office and the ATECO code; the articles must follow the ministry's fixed standard model with no custom clauses.
Pay the whole capital in cash (€1 to €9,999.99) to the administrator on signing.
Sign the standard-model deed before a notary, in person or by video-conference; no notarial fees are due.
The notary files the deed with the Registro delle Imprese; the company exists once registered, and stamp duty and secretarial fees are exempt.
File the ComUnica practice for REA, tax and INPS data, obtain the partita IVA and open the bank account (paying the capital in).
File the beneficial-owner declaration (currently suspended) and pay the annual Chamber of Commerce fee.

Documents

Passport or ID and codice fiscale for each founder
Standard-model deed signed before the notary
Proof of capital payment to the administrator
Italian registered office details and PEC email address
Qualified digital signature (firma digitale)
Apostilled, translated power of attorney if signing through a representative

Official fees

No notarial fees, stamp duty or secretarial fees for the standard-model deed (per Italy's notaries); registration tax of about €200 (unverified); an annual Chamber of Commerce fee applies.

Budget

How	About	What it covers
Do it yourself	€200≈ £170	About €200 registration tax; notary, stamp and secretarial fees are waived for the standard deed
With an accountant or agent	€700≈ £600	About €500 to €1,000: commercialista handles codice fiscale, PEC, signature, ComUnica and tax registration
Full service	€2,500≈ £2,100	About €2,000 to €3,500: commercialista or lawyer package with registered office, accounting set-up, bank help

Every year

Set aside one-fifth of annual profit as a reserve until capital plus reserve reach €10,000
Approve the accounts within 120 days of year-end (180 days if justified) and file them with the Registro Imprese within 30 days
Pay IRES 24% plus regional IRAP, file VAT returns and issue e-invoices through the SdI
Pay the annual Chamber of Commerce fee

Good to know. Capital, reserve and fee exemptions from the Consiglio Nazionale del Notariato. Unverified: registration tax and whether any notary expenses are still charged, tax rates, deadlines, agent costs (market estimates).

SOLE TRADER

Ditta individuale: Ditta individuale / impresa individuale (sole trader), or a freelancer with a partita IVA

Freelancers and small traders wanting the fastest, cheapest start who accept unlimited personal liability.

Liability: Unlimited: you are personally liable
You need: 1 individual
Minimum capital: None
Time: Partita IVA the same day to a few days; Registro Imprese entry in about a week.

Steps

Get a codice fiscale; non-EU nationals need a permit allowing self-employment (for example a self-employment visa, or the Italia Startup Visa for innovative start-ups).
Choose your ATECO activity code and tax regime; the flat-rate regime (forfettario) applies up to €85,000 revenue at 15% tax (5% for the first five years if conditions are met) and excludes most non-EU non-residents.
Open a partita IVA with the Agenzia delle Entrate (form AA9/12, free) within 30 days of starting; freelancers (liberi professionisti) need only this step.
For commercial or craft activities, file the ComUnica practice with the Registro delle Imprese at your Chamber of Commerce (€18 secretarial fee + €17.50 stamp duty) and any SCIA through the municipal SUAP.
Register with INPS (artisans and traders through ComUnica, freelancers in the Gestione Separata) and with INAIL if applicable.
Get a digital identity (SPID) and a PEC email, set up e-invoicing (SdI) and open a business bank account.

Documents

Passport or ID and codice fiscale
Permit allowing self-employment (non-EU nationals)
SPID digital identity and PEC email address
Qualification certificates for regulated trades
Business premises documents where required

Official fees

Partita IVA is free; Registro Imprese €18 secretarial fee + €17.50 stamp duty; annual Chamber fee €53 or €120 depending on the register section; INPS contributions apply.

Budget

How	About	What it covers
Do it yourself	€36≈ £31	Registro Imprese €18 + €17.50 stamp duty; partita IVA is free and freelancers pay nothing
With an accountant or agent	€300≈ £260	About €200 to €400: commercialista opens the partita IVA, ComUnica and INPS registration
Full service	€800≈ £690	About €600 to €1,200: commercialista package with tax-regime planning, e-invoicing set-up and first-year bookkeeping

Every year

File the annual income tax return (Modello Redditi) and pay the balance and advances in June and November
Pay INPS contributions (fixed minimums for artisans and traders, a percentage for freelancers)
Issue e-invoices through the SdI and file VAT returns unless you are in the forfettario regime
Pay the annual Chamber of Commerce fee

Good to know. Fees from the Rome Chamber of Commerce; forfettario terms from the Agenzia delle Entrate. Unverified: INPS rates, tax payment dates, SCIA requirements, agent costs (market estimates).

After you register

Obtain the partita IVA (VAT number) from the Agenzia delle Entrate, normally assigned on the notary's or ComUnica filing
Register with INPS and INAIL (employers) and make sure your REA data is filed with the Chamber of Commerce
Set up e-invoicing through the SdI, a PEC certified email and a digital signature
Open a business bank account (this releases the paid-in capital)
File any SCIA or licence with the municipal SUAP (impresainungiorno.gov.it) for the activity
File the beneficial-owner declaration with the Registro Imprese; the obligation is currently suspended pending a Council of State ruling

Sources

Checked 1 Oct 2026 against:

Pound amounts use HMRC's exchange rates for 2026-10 and are a rough guide only.

Other countries in Europe

This guide is general information to help you plan, not legal, tax or immigration advice. Fees, forms and rules change: check the official registry before you file, and take professional advice for anything complex. Agent and lawyer costs are typical market prices, not quotes.

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