Asked about forming, incorporating, or registering a company in Italy.
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Corporate income tax rate (IRES)
24%D.Lgs. 917/1986 (TUIR) — Testo Unico delle Imposte sui Redditi
Regional production tax rate (IRAP)
3.9%D.Lgs. 446/1997 (IRAP)
Combined effective corporate tax rate (IRES + IRAP)
~27.9%D.Lgs. 917/1986 (TUIR); D.Lgs. 446/1997 (IRAP)
Ditta Individuale (Sole Trader) — tax treatment
IRPEF (personal income tax)D.Lgs. 917/1986 (TUIR)
S.r.l. (Standard) — tax treatment
IRES + IRAPD.Lgs. 917/1986 (TUIR); D.Lgs. 446/1997 (IRAP)
S.r.l.s. (Simplified) — tax treatment
IRES + IRAPD.Lgs. 917/1986 (TUIR); D.Lgs. 446/1997 (IRAP)
S.n.c. / S.a.s. (Partnerships) — tax treatment
Partners taxed via IRPEF (pass-through)D.Lgs. 917/1986 (TUIR)
S.p.A. (Public Company) — tax treatment
IRES + IRAPD.Lgs. 917/1986 (TUIR); D.Lgs. 446/1997 (IRAP)
S.r.l. (Standard) — minimum share capital
€10,000Codice Civile Art. 2463
S.r.l. (multi-shareholder) — minimum paid-up at formation
25% (€2,500 of €10,000)Codice Civile Art. 2463
S.r.l. (single shareholder) — minimum paid-up at formation
100%Codice Civile Art. 2463
S.r.l.s. — minimum share capital
€1Codice Civile Art. 2463-bis
S.r.l.s. — maximum share capital
€9,999Codice Civile Art. 2463-bis
S.r.l.s. — minimum paid-up at formation
100% (cash only)Codice Civile Art. 2463-bis
S.r.l.s. — in-kind contributions
NOT permittedCodice Civile Art. 2463-bis
S.p.A. — minimum share capital
€50,000Codice Civile Art. 2327
S.p.A. — minimum paid-up at formation
25% (€12,500)Codice Civile Art. 2342
Registration tax (imposta di registro) — cash contributions
€200 (fixed)D.P.R. 131/1986 (Testo Unico dell'Imposta di Registro)
Stamp duty (bolli) — S.r.l. Standard
~€156D.P.R. 642/1972 (Testo Unico delle disposizioni legislative e regolamentari in materia di bollo)
Stamp duty (bolli) — S.r.l.s.
ExemptCodice Civile Art. 2463-bis; D.L. 1/2012 (as converted)
Camera di Commercio initial registration fee (diritti camerali)
~€120Legge 580/1993 (as amended) — disciplina delle Camere di Commercio
Notary fees — S.r.l. Standard
€800--€1,500D.M. 140/2012 (tariffe professionali notarili)
Notary fees — S.r.l.s. (reduced/waived by law)
€0--€400Codice Civile Art. 2463-bis; D.L. 1/2012 (as converted)
Tassa di Concessione Governativa — annual company book vidimation tax
€309.87D.P.R. 641/1972 (Testo Unico delle tasse sulle concessioni governative)
Diritto annuale Camera di Commercio — base fee for società di capitali
€120Legge 580/1993 (as amended); D.M. Mise (annual ministerial decree setting diritto annuale)
Annual accounts filing fee (bilancio deposito)
~€60--€120Legge 580/1993; Camera di Commercio tariff schedule
Annual accounts (bilancio) — shareholder approval deadline
Within 120 days of year-endCodice Civile Art. 2364
Annual accounts (bilancio) — filing with Registro delle Imprese after approval
Within 30 days of approvalCodice Civile Art. 2435
IRES/IRAP return (Modello Redditi SC) — filing deadline
By 30 November of following yearD.P.R. 322/1998 (Regolamento dichiarazioni fiscali)
IVA (VAT) declarations frequency
Monthly or quarterlyD.P.R. 633/1972 (Decreto IVA); D.P.R. 542/1999
Diritto annuale — payment deadline
30 June (with tax return deadline)Legge 580/1993 (as amended); D.M. Mise
Titolare effettivo (UBO register) — update deadline after any change
Within 30 days of any changeD.Lgs. 231/2007 (as amended by D.Lgs. 125/2019)
Notary deadline to file deed with Registro delle Imprese after signing
Within 20 days of signingCodice Civile Art. 2330
Key legislation governing S.r.l.
Codice Civile Art. 2462--2483; D.Lgs. 123/2025Codice Civile Art. 2462--2483; D.Lgs. 123/2025
Quick Reference
| Field | Value |
|---|---|
| Country | Italy (Italian Republic) |
| Currency | EUR |
| Company registrar | Camera di Commercio / Registro delle Imprese |
| Key legislation | Codice Civile (Art. 2462--2483 for SRL); D.Lgs. 123/2025 |
| Typical formation time | 1--3 weeks |
| Corporate tax rate | 24% IRES + 3.9% IRAP = ~27.9% effective |
| Skill version | 1.0 |
Entity Types Comparison
| Feature | Ditta Individuale (Sole Trader) | S.r.l. (Standard) | S.r.l.s. (Simplified) | S.n.c. / S.a.s. (Partnerships) | S.p.A. (Public Company) |
|---|---|---|---|---|---|
| Legal personality | No | Yes | Yes | S.n.c.: No / S.a.s.: Yes | Yes |
| Liability | Unlimited | Limited | Limited | S.n.c.: Unlimited / S.a.s.: Limited for accomandanti | Limited |
| Min. founders | 1 | 1 | 1 (natural persons only) | 2 | 1 |
| Min. share capital | N/A | €10,000 | €1--€9,999 | N/A | €50,000 |
| Min. paid-up at formation | N/A | 25% (multi-shareholder) or 100% (single) | 100% (cash only) | N/A | 25% |
| Governance flexibility | N/A | High (customisable statuto) | Low (standard statuto) | Low | Medium |
| Tax treatment | IRPEF (personal) | IRES + IRAP | IRES + IRAP | Partners taxed via IRPEF | IRES + IRAP |
| Notary required | No | Yes | Yes (reduced fees) | No (deed required) | Yes |
| Admin burden | Low | High | Medium | Low--Medium | Very High |
Recommended default: Standard S.r.l. for most commercial purposes. S.r.l.s. for bootstrapped micro-businesses run by individuals.
Capital Requirements
| Entity Type | Min. Share Capital | Min. Paid-Up | Payment Timing | In-Kind Contributions |
|---|---|---|---|---|
| S.r.l. (multi-shareholder) | €10,000 | 25% (€2,500) | At deed of incorporation | Permitted (expert appraisal or director's valuation for < €10,000) |
| S.r.l. (single shareholder) | €10,000 | 100% | At deed of incorporation | Permitted |
| S.r.l.s. | €1--€9,999 | 100% | At deed (cash only) | NOT permitted |
| S.p.A. | €50,000 | 25% (€12,500) | At deed of incorporation | Permitted (court-appointed expert required) |
Costs Breakdown
| Cost Component | S.r.l. Standard (EUR) | S.r.l.s. (EUR) | Notes |
|---|---|---|---|
| Notary fees | €800--€1,500 | €0--€400 | S.r.l.s. reduced/waived by law |
| Registration tax (imposta di registro) | €200 | €200 | Fixed for cash contributions |
| Stamp duty (bolli) | ~€156 | Exempt | S.r.l.s. exemption |
| Camera di Commercio (diritti camerali) | ~€120 | ~€120 | Initial registration |
| Tassa concessione governativa | €309.87 | €309.87 | Annual book-vidimation tax |
| PEC setup | €10--€50 | €10--€50 | Mandatory certified email |
| Total initial (excl. capital) | €1,600--€2,500 | €640--€1,100 |
Annual Maintenance
| Item | Cost (EUR) |
|---|---|
| Diritto annuale (Camera di Commercio) | €120 (base for società di capitali) |
| Tassa concessione governativa | €309.87 |
| Commercialista (accountant) fees | €2,000--€6,000/year |
| Bilancio deposito (annual accounts filing) | ~€60--€120 |
Post-Formation Compliance
| Obligation | Deadline | Authority |
|---|---|---|
| Bilancio (annual accounts) | Approve within 120 days of year-end; file within 30 days of approval | Registro delle Imprese |
| IRES/IRAP return (Modello Redditi SC) | By 30 November of following year | Agenzia delle Entrate |
| IVA declarations | Monthly or quarterly | Agenzia delle Entrate |
| Diritto annuale | 30 June (with tax return deadline) | Camera di Commercio |
| Titolare effettivo (UBO register) | Within 30 days of any change | Camera di Commercio |
| Libro soci updates | On any share transfer | Internal (notarised) |
Foreign Founder Considerations
| Question | Answer |
|---|---|
| Non-resident directors allowed? | Yes -- codice fiscale required (obtainable from Italian consulate or Agenzia delle Entrate) |
| Physical presence required? | Yes for notary deed (power of attorney possible but must itself be notarised and apostilled) |
| Apostille requirements | Foreign documents require apostille + sworn Italian translation |
| Foreign ownership restrictions | None for standard S.r.l.; regulated sectors may require authorisations |
| Codice fiscale for foreigners | Obtainable via Italian consulate abroad or Agenzia delle Entrate |
Timeline
| Step | Duration | Cumulative |
|---|---|---|
| Name check and document preparation | 2--5 days | Day 2--5 |
| Notary appointment | 1--5 days | Day 3--10 |
| Capital deposit | 1--5 days | Day 4--15 |
| Notary files with Registro delle Imprese | 1--3 days | Day 5--18 |
| Camera di Commercio registration complete | 3--7 days | Day 8--25 |
| Partita IVA and codice fiscale (via ComUnica) | 1--3 days | Day 9--28 |
| INPS/INAIL registration | Simultaneous with ComUnica | Day 9--28 |
| Bank account fully operational | 1--3 weeks | Day 16--49 |
| Ready to trade | ~2--5 weeks |
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