How to Start a Business in Italy in 2026: Forms and Taxes

Foreigners can establish a company in Italy as an SRL, SRLS, or sole proprietorship. Learn more about the registration process

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Registering your own business in Italy is available to foreigners in several legal forms—ranging from sole proprietorships to limited liability companies. The process involves working with a notary, obtaining a tax ID number, and submitting information to several government agencies simultaneously. Relocate.to recently discussed this topic.

Which business structures to choose, how much authorized capital is required, what documents you’ll need, and how the registration process works—we’ll cover all of this in the article below.

Are you planning to register a company in Italy but don’t know where to start?

The lawyers at Visit World will help you choose the optimal legal structure, prepare the documents, and complete the registration without delays.

Which foreigners can start a business in Italy?

Foreign nationals have the right to establish Italian companies provided they are legally residing in the country with a valid residence permit. For citizens of non-EU countries, the principle of reciprocity or the provisions of bilateral international agreements apply. Before finalizing the registration, a notary verifies the founder’s documents and confirms their right to perform the relevant legal action in Italy.

Company registration and the right to reside in Italy are separate legal matters. Starting a business does not automatically grant the founder grounds for obtaining a residence permit or work authorization in the country; therefore, these issues must be addressed in parallel with corporate procedures.

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Self-Employment with a Partita IVA

A Partita IVA is an Italian VAT number that allows an individual to officially engage in business activities without registering a separate legal entity. This format is suitable for freelancers, consultants, translators, designers, craftsmen, and other professionals.

This option is generally easier to manage compared to corporate structures.

The main drawback of this structure is the entrepreneur’s full financial liability for the business’s debts and obligations. In addition to taxes, contributions to the social security system must be paid.

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SRL: Limited Liability Company

An SRL, or Società a responsabilità limitata, is one of the most common business structures in Italy. The main advantage is that shareholders are generally not personally liable for the company’s debts. An SRL allows for flexible definition of the management structure, the founders’ powers, and the procedure for distributing profits among them.

The minimum authorized capital for an SRL can be as low as 1 euro, making this structure affordable to start with. For amounts less than 10,000

euros, contributions must be made entirely in cash and paid in full at the time of incorporation, and the company must allocate a portion of its future profits to a special reserve until the total reaches 10,000 euros. For capital of 10,000 euros or more, it is usually sufficient to make cash contributions totaling 25%, and a company with a single founder pays the full amount.

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SRLS: A Simplified Form for Small Businesses

SRLS, or Società a responsabilità limitata semplificata, is a more accessible version of a limited liability company. Only individuals may serve as founders, with no age restrictions, and the company may have one or more members. The authorized capital ranges from 1 to 9,999.99 euros and must be paid in full in cash at the time of registration.

The articles of incorporation are drafted using a standard template approved by the government, which is virtually impossible to adapt to the needs of a specific business. No notary fee is charged for drafting the standard articles of incorporation, although other administrative costs still apply. A standard SRL is more suitable when individual management rules, the involvement of investors, or a more complex distribution of shares are required.

Documents Required for Business Registration in Italy

The exact list depends on the chosen business structure and type of activity. However, there is a basic set of documents required in most cases: the founders’ passport information, proof of legal residence in Italy, the Codice Fiscale tax number, the company’s articles of incorporation, the registered address, and documents confirming the payment of the authorized capital.

The complete list of documents for company registration typically includes:

• foreign passport;
• valid residence permit or a document confirming legal residence;
• Italian tax identification number (Codice Fiscale);
• articles of incorporation and the company’s bylaws;
• a registered address in Italy;
• information about the founders, directors, and distribution of shares;
• a description of the company’s business activities;
• documents confirming the payment of the authorized capital;
• an electronic or qualified electronic signature for digital procedures.

Foreign documents may require an apostille and an official translation into Italian.

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The procedure for registering a company in Italy

Company registration in Italy is carried out through the Registro delle Imprese—the Business Register, which is administered by the Chambers of Commerce and Industry.

The main administrative steps are consolidated into the digital procedure known as Comunicazione Unica (ComUnica), which simultaneously submits information to the Business Register, the tax agency Agenzia delle Entrate, the social security system INPS, and the insurance institute INAIL.

The practical procedure for registering a business involves the following steps:

1. Determine the type of business activity and the corresponding ATECO code.
2. Select a legal structure: sole proprietorship, SRL, or SRLS.
3. Obtain a Codice Fiscale for the founders and directors.
4. Find a registered address for the company in Italy.
5. Have the founding documents notarized.
6. Contribute the authorized capital.
7. Sign the articles of incorporation.
8. Register the company through the Registro delle Imprese and ComUnica.
9. Obtain a Partita IVA.
10. Submit a SCIA notification or obtain a license for activities that require one.
11. Open a corporate bank account and set up accounting records.

Provided there are no errors, the company’s entry into the Business Register can take place within a few business days; however, the actual launch often takes longer due to bank verifications, finding office space, obtaining permits, or translating documents.

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Remote Company Formation

SRLs and SRLSs can be registered entirely online under the supervision of an Italian notary. Participants take part in the registration process via video conference and sign documents using a qualified electronic signature. For the remote procedure, the company must have a legal address in Italy, and contributions to the authorized capital are made via wire transfer to the notary’s special account.

Remote registration does not mean that all practical matters can be resolved without being physically present in the country. A bank may require in-person identification to open a corporate account, and for licensed activities, an on-site inspection or the submission of additional documents to the municipality may be necessary.

Permits and Licenses for Specific Business Sectors

After registering the company, you must check the requirements of the local SUAP—Sportello Unico per le Attività Produttive. This is the one-stop municipal office for procedures related to starting and operating a business. For some activities, an electronic SCIA notification of commencement of operations is sufficient, while others require a prior license or permit.

Additional requirements most often apply to the following sectors:

• restaurants, cafes, and food production;
• hotels, hostels, and tourist facilities;
• transportation services;
• construction and repair work;
• beauty salons and certain skilled trades;
• medical, legal, and other regulated services.

Rules may vary by region and municipality, so it’s important to check them before signing a lease agreement.

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Business Taxation in Italy in 2026

The main corporate income tax in Italy is IRES, with a standard rate of 24%. A regional tax, IRAP, may be paid separately; its actual rate depends on the region, type of activity, and any local variations. The Italian Ministry of Finance publishes separate tables of IRAP rates for each region.

In addition to income taxes, businesses may have obligations in the following areas:

• IVA — value-added tax;
• INPS contributions;
• INAIL insurance premiums;
• payroll taxes;
• annual contribution to the Chamber of Commerce and Industry;
• local fees and license fees.

The actual tax burden depends on revenue, expenses, the number of employees, the region, and the chosen business structure, so relying solely on the IRES rate is not advisable.

Italia Startup Visa and Investor Visa for Italy

For non-EU foreigners planning to relocate specifically for business purposes, two main visa pathways are available. The Italia Startup Visa is designed for launching innovative technology projects, while the Investor Visa for Italy is intended for those ready to make significant investments in the country’s economy. Both programs pave the way to a residence permit.

To apply for the Italia Startup Visa, you need a business plan, a project presentation, and proof of financial resources totaling at least 50,000 euros; the initial visa is issued for one year. The Investor Visa for Italy offers the following investment options: 250,000 euros in an Italian innovative startup, 500,000 euros in an Italian company, 2 million euros in government bonds, or 1 million euros in a charitable project of public interest. The initial investor visa is issued for two years.

See also: Italy Offers Up to €15,000 to Relocate to Sardinia. Who Is Eligible for the Money?

Important! Starting a business in a foreign jurisdiction requires coordinating immigration, corporate, and tax matters, and mistakes during the registration phase can be costly. Lawyers from the Visit World portal provide consultations on choosing the legal structure of a company, preparing founding documents, obtaining a Codice Fiscale, and securing the necessary licenses for a specific type of business activity in Italy.

Schedule a consultation with a business lawyer from the Visit World portal to receive a personalized action plan and professional support at every stage of company registration!

Reminder! In our previous article, we discussed long wait times to see a doctor in Italy and how to get a faster appointment through the SSN.

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Products from Visit World for a comfortable trip:

Checklist for obtaining a visa and necessary documents in Italy;

Legal advice on immigration to Italy;

Travel insurance for foreigners in Italy;

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