A: Setting up a permanent organisation in Italy, namely a branch, requires registration with the local Chamber of Commerce. A legal representative shall also be appointed; the legal representative will be entrusted with the powers to run the registered office and to represent the company before third parties.

When initially registering, the company must enclose a certificate issued by the relevant local body of the Member State of establishment (namely an authentic copy of the deed establishing the company’s registered office, as registered in the Registry Office). The certificate should contain details on the company including the legal representatives, and should be translated and certified by a court expert or an Italian embassy or consulate based in the foreign country. The branch will be required to publish information on the controlling company and on the activities of both legal entities.

The registration with the local Chamber of Commerce in Italy can be done by means of ComUnica, which allows to comply with all communication obligations to the competent authorities (ComUnica is valid for tax, social security and welfare purposes) with one single declaration submitted electronically. The branch will thus obtain its VAT identification number and register at INAIL and INPS for compulsory insurance and pension.
 

More information on the electronic procedure is available at the following web page: Single Communication (ComUnica)

 

Last update 22/02/2023