Establishment of a business or opening of a local unit of foreign enterprise

In Italy, the establishment of a company requires registration in the national Business Register managed by the network of the Chambers of Commerce (in italian).

All companies of any legal status must be registered in the Business Register.

An  annual fee  is requested to be registered.

The procedure (in Italian) to set up a new company is exclusively digital. Its name is Single Business Communication. The procedure makes it possible to fulfil the obligations towards the following authorities:

• Business Register  (for constituent purposes)

• Revenue Agency (for tax purposes)

• National Institute for Insurance against Accidents at Work  - INAIL (for insurance purposes)

• National Institute of Social Security - INPS  (for social security purposes)  

The application must be accompanied by evidence documentation. The content of the application and the documentation depend on the chosen legal status  and the activities that the entrepreneur wants to carry out.

In the case of a company form, the deed of incorporation drawn up by a notary is the main document required.

The application process is completed within five days of receipt of the application. If there are imperfections, any deficiencies and/or inaccuracies may be remedied within the timeframe communicated by the office.

At the business register office of the relevant Chamber of Commerce (in italian), you can request further information.

In order to start the initiative and locate the operating offices, the company must also complete its obligations towards the Municipal One-stop shops.  For simpler practices, self-certification is sufficient with the digital presentation of the Certified Notification of commencement of the business activity – SCIA  (SCIA).( in italian)

For more complex initiatives, ordinary procedures are applied   that foresee  provide   the request for authorization.

The ATECO (in italian) service issues a complete overview of the requirements based on the indication of the location and activity to be undertaken.

Business activity naturally entails risks and responsibilities: in the individual firm, the entrepreneur is solely responsible and his entire assets are subject to business risk;   (eliminare e sostituire con)  in partnerships, the partners  are responsible since, in addition to the company, they are unlimitedly liable for the company's obligations and debts; in corporations, the partners' risk is limited to what they contribute to the share capital.. 

In companies, the civil liability linked to the business activity falls on the associates.

Registration of Local Unit for enterprises established in another Member State

For an undertaking established in another Member State which operates in Italy without carrying out transactions relevant for tax purposes – VAT – (for example, in the case of an activity preparatory to a possible commercial initiative) only a local unit is required to be registered in the Economic and Administrative Repertory (REA). 

The REA is kept by the network of the Chambers of Commerce (in italian) and registration takes place in the same way as for the National Business Register