Starting a business or establishing a branch
Starting a business activity in Italy requires registration in the national Business Register maintained by the network of Chambers of Commerce. Setting up a permanent organisation can be done by means of ComUnica, which allows entrepreneurs to comply with all communication obligations to the competent authorities with one single declaration submitted electronically, which is valid for tax, social security and welfare purposes. Through ComUnica the company receives its VAT number and is registered with the national pension and insurance agencies, INPS and INAIL.
Setting up a local business unit
If a company headquartered in another European Union Member State wishes to carry out activity in Italy which is limited to preparatory business development with no VAT implications (such as promotion, advertising and similar activities not involving production or sales), then a local business unit can be established, and the company will not be subject to taxation in Italy. The local business unit must be registered in the Economic and Administrative Repertory (REA) at the local Chamber of Commerce.