Italy · Company Registration

Entity types, registration process, required documents, costs, and official registries.

AI-drafted, editorially reviewed. Confirm specifics with the official authority.

Setting up from abroad

Usual entity for foreign founders
SpA
Non-resident can be sole director
Yes

Source: gazzettaufficiale.it · checked 2026-10-14

Official registry: gazzettaufficiale.it

Civil Code article 2382 bars four kinds of person from being appointed administrator: the interdicted, the incapacitated, the bankrupt, and anyone sentenced to a penalty carrying disqualification from public office or from holding management positions. Nationality and residency are not among them. Verified for the S.p.A.; the S.r.l. is governed separately.

Compare incorporation across countries

The common form is an SRL (limited liability company), set up by a notarial deed and registered with the Business Register (Registro delle Imprese) via the Chambers of Commerce. A tax code and VAT number are obtained too.

In Italy, companies and branches are registered with the Registro delle Imprese, the public business register kept by the Chambers of Commerce and operated online through RegistroImprese / ComUnica workflows.

  • The Registro delle Imprese is the legal public register for businesses operating in Italy.
  • Company filings are generally coordinated through the local Chamber of Commerce and electronic ComUnica procedures.
  • Tax identifiers, VAT registration and social-security registrations may be linked to the formation workflow depending on the business type.

  1. 1

    Choose a company form

    The società a responsabilità limitata (SRL) is the common limited company; the simplified SRLS can start from €1 of capital.

  2. 2

    Obtain a tax code and open a bank account

    Foreign founders obtain an Italian codice fiscale; open a bank account for the capital and any required deposit.

  3. 3

    Execute the deed before a notary

    Sign the deed of incorporation (atto costitutivo) and articles (statuto) before an Italian notary, who checks the founders and the capital.

  4. 4

    Register in the Business Register (ComUnica)

    The notary or you file the Comunicazione Unica through the Chamber of Commerce to enter the company in the Business Register (Registro delle Imprese) and open INPS/INAIL positions.

  5. 5

    Get a VAT number (partita IVA)

    Obtain the VAT number (partita IVA) from the Revenue Agency (Agenzia delle Entrate) — usually filed within the single communication.

  6. 6

    Set up PEC and any activity notices

    Activate a certified email address (PEC), which is mandatory, and file a SCIA notice with the municipality for activities that require it.

  • Company form chosen (SRL or SRLS)
  • Italian codice fiscale for founders
  • Bank account + capital deposit
  • Deed of incorporation + articles (before notary)
  • Business Register entry via ComUnica
  • VAT number (partita IVA) from Agenzia delle Entrate
  • INPS/INAIL positions opened
  • Certified email (PEC) + SCIA if required

Frequently asked questions

What is an SRL?

The società a responsabilità limitata is the standard Italian limited company; a simplified SRLS has lower setup costs.

Is a notary required?

Yes — forming an SRL requires a notarial deed and registration in the Registro delle Imprese.

What is the minimum capital?

An SRL can be formed with as little as €1, though €10,000 is the traditional benchmark; the SRLS is designed for low capital.

Government portals

This topic in other countries

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