How to start a company in Italy
Last checked: November 2026 · Currency: EUR
Italian founder teams usually form an SRL (società a responsabilità limitata) through a notary. The notary files it with the Registro delle Imprese, the tax agency (Agenzia delle Entrate) and social security in one go (Comunicazione Unica). Notary fees make Italy one of the more expensive places to incorporate. Registering as a 'startup innovativa' waives several fees and unlocks tax incentives for investors.
General information, not legal or tax advice. Rules and fees change; always check the official source.
Company types
| Type | Minimum capital | Liability | Best for |
|---|---|---|---|
| SRL Società a responsabilità limitata | €1 (below €10,000 it must be fully paid in cash; from €10,000 at least 25% paid in at incorporation) | Limited | Co-founder teams planning to raise investment; can register as a startup innovativa |
| SRLS Società a responsabilità limitata semplificata | €1 to €9,999.99, fully paid in cash | Limited | Very cheap start with the fixed ministerial articles; too rigid for investor terms |
| SNC Società in nome collettivo (general partnership) | None | Unlimited (personal, joint) | Small trading partnerships; not suited to investors |
Registration, step by step
- 1Agree on equity, roles and leaver rulesAgree the split and roles and sign a shareholders' agreement (patto parasociale) with vesting, leaver and transfer clauses. Ask the notary to put the key ones in the articles (statuto).Registro Imprese: How to create a startup innovativa
- 2Choose SRL vs SRLS and get tax codesPick an SRL (custom articles) or SRLS (fixed model, very cheap). Every founder needs an Italian codice fiscale, and the company will need a certified email address (PEC).MIMIT/Registro Imprese: Startup innovativa guide (PDF)
- 3Pay in the capitalDeposit the cash capital in a bank account (or hand it to the directors, as the notary instructs) before signing. Below €10,000 the full amount must be paid in.Registro Imprese
- 4Sign the deed at the notaryAll founders (or their attorneys) sign the atto costitutivo and statuto before a notary. The notary files it with the Registro delle Imprese through ComUnica, which also handles the VAT number (partita IVA) and INPS/INAIL registration.Registro Imprese
- 5Register as a startup innovativa (if eligible)If the company is under 60 months old, its main purpose is innovative tech products and it meets one extra requirement (R&D spend, qualified staff or IP), file the self-declaration to join the special section of the Registro delle Imprese.Startup innovativa: self-certification forms
- 6Set up accounting and taxAppoint an accountant (commercialista), keep the mandatory company books, and file periodic VAT and annual IRES/IRAP returns with the Agenzia delle Entrate.Agenzia delle Entrate: IRES
- 7Register your trademarkFile an Italian trademark online with the UIBM (Italian Patent and Trademark Office), or an EU trademark with EUIPO.MIMIT: Trademarks and designs
Costs and time
| Item | Amount |
|---|---|
| Notary fee for an SRL with custom articles | €1,500–3,000 + VAT Check the official source |
| Fixed taxes at incorporation (registration tax €200, stamp duty, registry fees) | about €450–500 (stamp duty and registry fees waived for startup innovativa) Check the official source |
| Stamping of company books (tassa vidimazione) | about €310 per year Check the official source |
| Annual Chamber of Commerce fee (diritto annuale) | about €100–120 (waived for startup innovativa) Check the official source |
| SRLS with the standard model (no notary fee, taxes still due) | about €300–600 Check the official source |
| UIBM trademark (online, one class) | €101 + €34 per extra class, plus stamp duty (about €42 online) Check the official source |
How long it takes: About 1–3 weeks: notary appointment and capital deposit, then the notary files within days. Registro delle Imprese registration usually takes a few working days.
Taxes
| Tax | Rate | Note |
|---|---|---|
| Corporate income tax (IRES) | 24% | A reduced 20% 'IRES premiale' applied for 2025 to companies that reinvested profits; check whether it is extended |
| Regional production tax (IRAP) | 3.9% standard | Regions can raise or lower it by up to about 1 point Check the official source |
| VAT (IVA) | 22% standard; 10%, 5% and 4% reduced | VAT returns and e-invoicing (fattura elettronica) through the SdI system are mandatory |
Protect your name
TrademarkUIBM (Ufficio Italiano Brevetti e Marchi) or EUIPO (whole EU)€101 for one class + €34 per extra class + stamp duty, online (UIBM); €850 for one class at EUIPO Check the official sourceTrademark officeTrademark basics →
PatentUIBM, or the European Patent Office / Unitary Patent (Italy is in the UPC)Patent officePatent basics, and when not to bother →
Tips for co-founders
- Get a codice fiscale for every founder, including foreign ones, before booking the notary.
- An SRLS is cheap but its fixed articles cannot hold vesting, share categories or investor rights. Plan to convert to an SRL before raising.
- SRL articles can create share categories and SFP instruments, which Italian innovative startups use for founder and employee equity.
- Startup innovativa status is time-limited and its rules changed for companies registered from 18 Dec 2024. Registering early saves fees and makes investors eligible for tax deductions.
- Budget for a commercialista from day one. Italian bookkeeping and e-invoicing are hard to do yourself.
Official links
General information, not legal or tax advice. Rules and fees change; always check the official source. Last checked: November 2026.