Setting up a company in Italy means choosing a legal form, signing the deed of incorporation before a notary, registering the company in the Business Register and completing tax, social security and insurance registrations. This guide summarises the main steps for foreign investors, with links to the official sources. Last checked: October 2026. It is general information, not legal advice; the rules for your specific case may differ.
1. Choose the legal form
According to the Italian Trade Agency (ICE), the main forms are the S.r.l. (limited liability company), the S.p.A. (joint-stock company), the simplified S.r.l. (S.r.l.s.) and partnerships. They are open to both European and non-European citizens. The minimum share capital depends on the form:
- S.r.l.: minimum capital of €1. With a capital of €10,000 or more, at least 25% must be paid to the directors; between €1 and €10,000, contributions must be in cash and paid in full at subscription.
- S.p.A.: minimum capital of €50,000, with at least 25% paid to the directors.
- S.r.l.s.: capital from €1 up to €9,999.99, with a standard deed model set by ministerial decree (see the Bologna Chamber of Commerce guide).
A company exists only once it is registered in the Business Register. If you only want to operate in Italy through a local office of a foreign company, the Italian business portal explains that registration in the Business Register is still required.
2. Obtain a codice fiscale for the shareholders and directors
Foreign individuals need an Italian tax code (codice fiscale). According to the Revenue Agency, people living abroad can request it from the Italian diplomatic or consular office in their country of residence; otherwise, they can apply with form AA4/8 at a Revenue Agency office. Only the code issued by the Agenzia delle Entrate is valid.
3. Sign the deed of incorporation
The articles of association (atto costitutivo and by-laws) are drawn up by a notary, who then files them with the Business Register, as described by ICE. An S.r.l. or S.r.l.s. can also be incorporated fully online, under the control of a notary, with participation by video conference and digital signatures, following Legislative Decree 183/2021. In that case the company must have its seat in Italy and the capital is paid by bank transfer into the notary’s account.
4. Register through the Single Business Communication
The Italian business portal explains that registration is exclusively digital, through the Single Business Communication (ComUnica), which covers the Business Register, the Revenue Agency (tax code and VAT number), INAIL and INPS (see also the Registro Imprese page). The notarial deed is the main document. The procedure is completed within five days of receiving the application, and any defects can be corrected within the time set by the office.
5. Appoint the legal representative and register digital addresses
Appoint the directors and the legal representative. The Chambers of Commerce also explain that the company’s administrators must register their own digital address (domicilio digitale), distinct from the company’s certified email, with the Business Register (see the Bologna Chamber of Commerce notice); check the current rules with the competent Chamber. Non-EU citizens who want to act as partners or administrators generally need a valid residence permit, according to the same Chamber. Check your specific situation before you incorporate.
6. Start the activity: licences and municipal one-stop shop
To begin operations, the company must complete its obligations toward the Municipal One-Stop Shop (SUAP). For simpler activities, a digital certified notification of commencement (SCIA) is enough; more complex activities require an authorisation (see the official guide). Depending on your sector you may need specific licences or permits.
7. Register as an employer and hire
If you plan to hire employees, you must register with INPS and INAIL as an employer. INAIL requires the registration filing at the start of the activity and recommends the unified ComUnica procedure (see INAIL – registration of companies with employees). Then handle the mandatory communications for each hire, payroll and compliance with Italian legal requirements and the applicable collective agreement.
8. Keep proper accounting records
Italian companies must keep accounting records and file annual accounts with the Business Register. An annual Chamber of Commerce fee is also due, as noted by the official portal.
Do you need a company at all?
You do not always need to open an Italian entity to hire. An Employer of Record in Italy can employ your people locally while you decide whether to set up a company. If you do, Peoitaly can support you with talent acquisition and HR outsourcing, covering onboarding, contracts, payroll and health and safety. Contact our experts.
