Last Update: 30/06/2023
Establishment of a business or opening of a local unit of foreign enterprise
An annual fee is requested to be registered.
The procedure to set up a new company is exclusively digital.
The procedure is the Single Business Communication which allows to fulfill 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 formthe articles of association drawn up by a notary is the main document required.
The registration procedure shall be completed within five days of receipt of the application. In the presence of imperfections, any gaps and/or inaccuracies may be rectified within the time limits communicated by the office.
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..
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).
Regulatory reference: (in italian)
Last update: 29/03/2021
- Civil Code (articles 2188 - 2194);
Law n.580 / 1993 - Reorganization of the chambers of commerce, industry, crafts and agriculture, as amended by Legislative Decree no. 23/2010;
Presidential Decree No. 581/1995 - Regulation implementing article 8 and article 9 of law No. 580/1993 on the establishment of the business register and the directory of economic and administrative news;
DPR n.558 / 1999 - Regulation for the simplification of the business register discipline regarding business register;
Law n.340 / 2000 - Provisions for the delegation of rules and for the simplification of administrative procedures;
Law 40/2007 (art. 9) containing urgent measures for the protection of consumers, the promotion of competition, the development of economic activities and the business start up
Decree of the President of the Council of Ministers 6 May 2009 Identification of the technical rules for the methods of presentation of the single communication and for the transfer of data between the relevant administrations, in implementation of article 9, paragraph 7, of the law decree January 31, 2007, n. 7
Law decree 18 October 2012, n. 179 Further urgent measures for the growth of the country, adopted with amendments by Law 17 December 2012, n. 221