Starting a business in Italy involves several legal and tax steps. Business registration in Italy means officially forming your company so it can operate under Italian law. It includes choosing a legal structure, getting tax codes, and filing with the correct authorities through the Italian business register.

Getting each step right saves you from delays, extra costs, and legal trouble. This guide breaks down every major stage, using simple terms and clear examples where helpful.

1. Choosing the right business structure

Sole Proprietorship

A sole ownership is the easiest type to open. One person owns and runs the business. You don’t need much capital, and the setup is fast.

You and the business are legally the same. If the Italian company has debts, your personal assets could be at risk. It’s a good option for small freelance work, family-run shops, or low-risk trades.

Partnership (general partnership or limited partnership)

If two or more people want to run a business together, a partnership is the next step up. You share profits and legal responsibilities. You also share the risks, which include personal liability if things go wrong.

There are two main types. A “Snc” gives equal liability to all partners. A “Sas” lets some partners only invest money and stay out of management. Partnerships need a formal agreement and must go through company registration.

Limited Liability Company (Società a Responsabilità Limitata – Srl)

An Srl is one of the most common business types in Italy. It offers limited liability, so your personal money stays separate from the company’s debts.

You need to write formal rules for how it works, called statutes. You also need to name directors and complete the incorporation process with a notary. This structure suits medium-sized businesses, consultants, and tech startups.

Joint-Stock Company (Società per Azioni – SpA)

An SpA is used for large businesses. This setup allows you to raise funds by issuing shares. It’s more complex and expensive to run than an Srl

You must have a minimum capital of €50,000. Shareholders have limited liability, and company control is handled through a board. Most big corporations in the Italian market use this model.

Simplified Srl (Srls)

This is a low-cost version of the Srl It’s made for young entrepreneurs or small startups.

You can start with just €1 in capital. You still get limited liability, but with fewer formalities. However, you must follow a standard format set by law and can’t change the rules.

2. Selecting and registering a business name

Choosing a name that follows the rules

Your business name must follow Italian law. It must be clear, not misleading, and show your business type. If it’s an Srl, the name must include “Srl” in it.

You can’t use a name that’s already in use. If you do, the Chamber of Commerce can block your registration. You also can’t copy a brand or a famous name.

Checking availability with the Chamber of Commerce

Use the official online tools from the Chamber of Commerce to check if your name is taken. This step is required before you move on.

If your name is too similar to another business, you’ll need to pick a different one. It’s faster to double-check now than to get rejected later.

Matching the name with the legal type

Your business name must include the legal form. For example, if you’re starting an LTD company, add “Srl” at the end. This helps people know what kind of company they’re dealing with.

Some sectors have more rules. If you work in finance or health, you may need special approval for your name.

3. Drafting the articles of association (Article of Association)

What goes in the Articles of Association

The Articles of Association is your company’s founding document. It sets out the basic information about the business—who the founders are, what the company will do, where it’s based, how much capital is invested, and who manages it at the start.

Along with it, you also need a Statute , which works like your company’s internal rulebook. It explains how decisions are made, how profits are shared, how shares or quotas can be transferred, and what happens if a partner wants to leave the company.

Together, the Articles of Association and the Articles of Association form the legal and operational backbone of your company—kind of like its manual. In Italy, both documents must be signed in front of a notary and officially registered with the Chamber of Commerce.

Signing with a Public Notary

A public notary must review and certify the documents. You can’t skip this. The notary confirms your identity and checks that the rules follow Italian law.

The notary sends the documents to the Chamber of Commerce and Italian tax authorities electronically.

Legal compliance to avoid disputes

If you leave out important details or write unclear rules, you may face trouble later. Disagreements between partners often start with vague or weak governance rules.

Spending time to get the wording right will save you from problems in the future.

4. Appointing Legal Representatives and Directors

Roles of directors and legal representatives

Your company needs people to act on its behalf. These include legal entity representatives and directors.

They sign contracts, handle banking, and manage the daily business. The law holds them responsible for how the company behaves.

Tax code requirement

Everyone involved must get a Codice Fiscale , which is an Italian tax code. It works like a social security or tax ID number.

This includes all shareholders, directors, and managers. Foreign investors can get one through the Italian tax office or at the consulate.

5. Obtaining essential tax and registration numbers

Getting a Fiscal Code

If you don’t have a Tax Code , you must get one first. Individuals and businesses both need it.

You apply through the Agenzia delle Entrate , Italy’s tax agency. If you’re abroad, the Italian consulate can issue it too.

Applying for a VAT Number (VAT number)

The VAT number is needed to trade, invoice, and collect VAT. Without it, your business cannot legally operate.

You apply through the Revenue Agency online or in person. You’ll need to describe your business activity and pick the correct tax code (ATECO).

Social Security and insurance registration

If you plan to hire workers, you must register with INPS (social security) and INAIL (workplace injury insurance).

You must file this before your first hire. Skipping it can lead to large fines or shutdowns. You may also need payroll services to handle monthly contributions and taxes properly.

6. Completing Business registration with authorities

Using the ComUnica system

The ComUnica portal lets you register your business in one place. It sends your info to the Chamber of Commerce, tax office, and social agencies at the same time.

This tool simplifies the filing process. You can submit it through your accountant, notary, or with the help of a SUAP office.

Chamber of Commerce registration

Once your documents are filed, your business gets listed with the Chamber of Commerce . This is required by law.

Each local chamber has its own office and fees. After registration, your company in Italy is given a REA number.

Adding the Business to the REA

The REA (Economic and Administrative Index) tracks business details like address, officers, and start dates. You must update this if your details change.

It’s a public registry. Banks, clients, and officials may check it before doing business with you.

7. Issuance of Certificate of incorporation (Visura)

What the Visura contains

The Visura shows your official business details. It confirms your legal setup, tax codes, and who’s involved in the company.

Banks and public offices ask for this during setup and ongoing reviews. It’s often the first document someone will request from you.

Fixing application errors

If something is missing or incorrect, the authorities will contact you. You must correct and resubmit the documents.

Mistakes can delay your registration or block it entirely. Always review your documents before submission.

Processing time

The full process can take a few days to two weeks. If you used a notary, it’s usually faster because they submit directly.

If you used the SUAP, it depends on the local office’s speed and required permits.

8. Opening a corporate bank account

Documents you’ll need

To open a company account, you must bring the Visura , VAT number , Tax Code , ID documents, and your founding papers.

Banks require original or certified copies. They’ll also ask about your planned business activity and income.

Bank checks and compliance rules

Banks in Italy follow strict rules for new business accounts. They may run background checks on directors and shareholders.

If your business is foreign-owned, the bank may ask for extra paperwork or interviews.

Importance of the Account

You must deposit capital into the account before starting operations. The account is also needed for taxes, paying suppliers, and keeping financial records—especially when preparing your corporate income tax return.

9. Annual fees and compliance

Registration maintenance fees

You must pay a yearly fee to the Chamber of Commerce . The amount varies by region and business type.

This payment keeps your business listed and active. Skipping the fee can freeze your registration.

Legal and administrative duties

You must keep company records, file annual accounts, and submit tax returns. Even if you made no income, you must file.

It’s smart to use an accountant or tax advisor to stay on track. Fines for late filings can be high.

Tips: leveraging regional one-stop business desks (SUAP) and digital tools

What SUAP offices do

SUAP offices help you deal with local permits and rules. They’re digital desks that connect you with your local town hall and services.

Before registering your business, SUAP tells you if you need extra permits, zoning approval, or health clearances.

Avoiding delays with pre-submission checks

You can use SUAP platforms to check if your business needs more paperwork before applying. This stops problems from popping up after you register.

It’s very useful for food services, retail shops, or trades involving chemicals, sound, or waste.

Using digital signatures and PEC

To file documents or talk to government offices, you must get a digital signature and a PEC (certified email).

These are legal tools. A PEC email works like registered mail—it’s proof you sent and received something.

Regional differences in process and support

Each Italian region has its own rules, timelines, and perks. Some offer lower fees, faster services, or even small grants for startups.

Check your local SUAP to see if there are incentives you can apply for.

Linking SUAP with national systems

SUAP connects to the national ComUnica system. This means you don’t need to submit the same info more than once.

It helps you deal with tax, social security, permits, and registrations in a single workflow.

Local help and networks

Local Chambers of Commerce and business incubators work closely with SUAP offices. They offer advice, help with paperwork, and even access to startup events or funding.

If you’re new to Italy, these local networks are a good place to get support.

Making your business official in Italy

Setting up a company in Italy takes more than just a good idea. You need to follow the right legal steps, choose the right structure, and register everything correctly with the authorities. From tax codes and notaries to digital signatures and local permits, every step counts.

At Aprigliano International Law Firm , we help people from abroad handle business registration in Italy the right way—without stress or confusion. Whether you’re a solo entrepreneur or planning a larger operation, we guide you through the full process: choosing your legal structure, filing with the right agencies, and making sure your business is ready to operate legally and efficiently.

We work directly with notaries, tax agencies, and local SUAP offices across Italy. Whether you’re starting a small business or setting up a limited company, we’ll help you take the right steps—clearly and confidently.