Starting a Business · Italy
Starting a Business - Italy
Italy permits 100% foreign ownership of companies with no requirement for an Italian/EU-resident shareholder, and incorporation is a fully digital procedure that the Business Register completes within five days of a valid filing. The most common vehicle is the S.r.l. (limited liability company), which still requires a notarial deed of incorporation; a simplified S.r.l.s. can be formed with as little as €1. Formation is straightforward for EU/EEA/Swiss nationals, but non-EU founders face an additional reciprocity check and, if relocating, a self-employment visa and residence permit — making the overall picture moderate rather than frictionless.
Foreigners may own 100% of an Italian company and there is no requirement for an Italian or EU-resident shareholder; the company need only have a registered office in Italy. EU/EEA/Swiss nationals enjoy full freedom of establishment, while non-EU nationals are admitted subject to the reciprocity principle (and are exempt if they hold a valid Italian residence permit or come from a country with a bilateral investment treaty).
Setting up a company is done exclusively through the digital Single Business Communication (ComUnica) sent to the Chamber of Commerce's Business Register, which simultaneously handles the tax code, VAT number and INAIL/INPS registrations. The Business Register completes the procedure within five days of receiving a valid application.
Incorporation of an S.r.l. requires a public deed of incorporation and articles of association executed before an Italian notary, who then files the deed electronically with the Registro delle Imprese; this notarial step adds cost and is a key complexity factor versus jurisdictions with purely online incorporation.
A standard S.r.l. has a nominal minimum capital of €10,000 (with at least 25% paid in at incorporation, or fully paid for a sole shareholder); it can also be formed with capital between €1 and €9,999.99, in which case it must be fully paid in cash. The simplified S.r.l.s. (art. 2463-bis) uses a standard ministerial model, is reserved to natural-person shareholders, and is exempt from notary fees and stamp/registration duties.
Every company and its representatives must obtain an Italian tax code (codice fiscale) and a VAT number (partita IVA) from the Revenue Agency (Agenzia delle Entrate); these are handled within the ComUnica filing and are prerequisites for invoicing, contracts and opening a bank account.
Non-EU nationals who wish to relocate to run the business must obtain a self-employment (lavoro autonomo) entry visa and a residence permit, which involves demonstrating adequate resources and obtaining clearance from the competent Chamber of Commerce — an additional immigration hurdle on top of the company-formation steps.
Machine-assisted translation · verified 5/23/2026 · orientation, not legal advice. English version →