Avviare un'impresa: Italia (2026)
Italy has a well-defined but notarially mediated company-formation regime: the standard vehicle (SRL) requires a notarial public deed, a 25% paid-in capital deposit on a €10,000 nominal (100% if single-member), and filing with the Registro delle Imprese via ComUnica. EU/EEA citizens enjoy full freedom of establishment with no residency or local-director requirement, whereas non-EU founders must satisfy the Italian reciprocity principle and generally hold a valid residence permit or qualifying visa, making the process straightforward but not frictionless.
Struttura primaria
Italian Civil Code (Art. 2463 et seq. for SRL; Art. 2463-bis for simplified SRL/SRLS), Companies Register (Registro delle Imprese) at the Chamber of Commerce, Single Business Communication (ComUnica) via impresainungiorno.gov.it; EU freedom of establishment for EU/EEA nationals and reciprocity principle for non-EU nationals
Punti chiave
Foreign ownership — EU vs non-EU
EU/EEA nationals have unrestricted freedom of establishment and can incorporate without a residence permit. Non-EU founders are admitted subject to the reciprocity principle (an Italian investor must be able to do the equivalent in the founder's home state) or an applicable bilateral investment treaty, and typically need a valid residence permit or self-employment/startup visa.
Capitale minimo
Standard SRL nominal capital is €10,000, of which at least 25% must be paid in at incorporation (100% if there is a single shareholder). A simplified SRL (SRLS, Art. 2463-bis CC) can be incorporated with capital between €1 and €9,999, but is reserved to natural persons — foreign corporate shareholders cannot use it.
Mandatory notarial deed
All SRL and SpA incorporations must be executed by Italian public notarial deed (atto costitutivo and statuto); the notary verifies legality and files with the Registro delle Imprese within 10 days, after which the company acquires legal personality.
Single Business Communication (ComUnica)
ComUnica, administered via impresainungiorno.gov.it, consolidates registration with the Chamber of Commerce Business Register, the Revenue Agency (Agenzia delle Entrate — codice fiscale and VAT number / Partita IVA), INPS (social security) and INAIL (workers' insurance) into a single electronic filing, with administrative fees typically €18–€90.
Typical setup steps
Core steps: (1) obtain an Italian codice fiscale for each founder/director; (2) draft articles and bylaws and (if signing abroad) prepare an apostilled, translated power of attorney; (3) deposit share capital with an Italian bank; (4) execute the notarial deed; (5) notary files with the Registro delle Imprese; (6) ComUnica filing delivers VAT number and INPS/INAIL registrations; municipal SCIA where required to start operations.
Typical timeline
A straightforward SRL incorporation in Italy generally takes 5–15 working days from notarial deed to Business Register entry; for non-resident foreign founders, overall timing more realistically runs 4–8 weeks because of bank-account KYC, document legalisation/apostille and certified translations.
La presente pagina è una traduzione fornita a titolo informativo; la versione inglese è quella ufficiale e non costituisce un parere legale.