The steps that sit before the clock, and the terms the statute sets after it, are laid out below. A founder who wants the paperwork coordinated can start from setting up a company in Italy.
Can a foreigner start a business in Italy?
Italian law gives a foreigner the civil rights of a citizen on condition of reciprocity, save special laws, and the rule extends to foreign legal persons (Art. 16 of the preliminary provisions to the Civil Code, disposizioni sulla legge in generale). On request, the Ministry of Foreign Affairs (MAECI) gives notaries and the officers of the procedures the data on whether Italians enjoy the same right in the foreigner's country (Art. 1(1)-(2) D.P.R. 394/1999). The Milan chamber of commerce says the check falls to "the notary, when a company is set up, the Chamber of commerce, when a manager is appointed".
The condition is not checked for holders of a carta di soggiorno (long-term residence card) or of a residence permit for employed work, self-employment, a sole-trader business, family, humanitarian reasons or study, nor for their lawfully staying family members. It does not apply to EU and EEA nationals.
The condition concerns who owns and founds, not who runs the company. No residence or nationality rule applies to the directors of an S.r.l. or S.p.A., and the Register records each director's name, place and date of birth, domicile and citizenship (Arts. 2380-bis, 2383(4) and 2475 of the Civil Code). A director therefore need not live in Italy, provided the usual documents are in order.
For a non-EU national from abroad, the outcome depends on the data the notary requests. This page states the rule and the channel, and no outcome for any country.
Which routes are open to a founder from abroad?
A founder abroad has three entry options. The status of the founder decides which gate applies: documents for a company, immigration status for a sole trader.
A company
An S.r.l. or S.p.A. is formed by a notarial deed and can be owned and directed from abroad. No residence or nationality rule applies to its directors (Arts. 2380-bis, 2383(4) and 2475 of the Civil Code).
A sole-trader business
A ditta individuale is one person trading in their own name. A non-EU national needs a qualifying permit or the self-employment visa first; EU citizens need no permit.
A branch or representative office
A branch (sede secondaria) or a representative office (ufficio di rappresentanza) of a foreign company are further options the state investment portal lists. See the foreign-owned company set-up page.
Routes by status: what each founder status needs for a company and for a sole-trader business, and what is checked.
| Status | Company route | Sole-trader route | What is checked |
|---|---|---|---|
| EU or EEA citizen | Open; no residence rule for directors | No residence permit needed; may register before the residence authorisation, applied for within 90 days of entry | Reciprocity does not apply |
| Non-EU national living in Italy | A valid residence permit is needed to take a directorship | A valid residence permit (self-employment, employment, family, humanitarian reasons or asylum) | The permit; holders of the listed permits are exempt from the reciprocity check |
| Non-EU national abroad | Open; no residence rule for directors; may sign by proxy or videoconference | Self-employment visa within the annual quota, then the permit request within 8 working days of entry | Reciprocity, at the deed and at a manager's appointment |
Sources: Milan-Monza-Brianza-Lodi chamber of commerce; Invest in Italy; Art. 26 TUI; Art. 5 TUI; Arts. 2380-bis, 2383, 2475 c.c.
Which route fits a founder depends on the founder's facts, so this page lists conditions and does not choose. That conversation starts at the contact page.
What must be in hand before the notary can act?
These items have no published term, because the foreign authority, the consulate or the provider sets the time. They are the reason the clock should not start at the notary's door. A first codice fiscale (tax code) for a non-resident is requested from the Italian consular authorities in the country of residence, per the Agenzia delle Entrate. Foreign documents are legalised by the Italian mission abroad or, in Hague Convention states, apostilled, and then translated into Italian, as the Foreign Ministry sets out.
- A codice fiscale for each founder, director and corporate shareholder.
- Passports of each founder and director.
- For a corporate founder: its registry extract, resolution and power of attorney.
- Apostille or consular legalisation of each foreign document.
- Italian translation of each foreign document.
- A registered office (sede legale) in Italy: Legal Address for an Italian Company.
- A company PEC (certified email, domicilio digitale).
- A personal PEC for the sole or managing director, distinct from the company's.
A filing for a new company without its PEC is suspended until the digital address is supplied (Art. 16 D.L. 185/2008). The sole or managing director also needs a personal PEC, separate from the company's.
A corporate founder, a company that holds shares in the new one, adds three documents to the file: its registry extract, the resolution appointing the person who represents it, and that person's power of attorney. All three are legalised or apostilled and translated like any other foreign document, and the translation must be in Italian. The founder requests the codice fiscale for the corporate shareholder as well as for each person.
How does a company get registered, step by step?
Eight steps take a company from the eligibility check to the first fee. Each names who acts. The statutory terms start only with the signed deed (step 3).
Check eligibility
The founder confirms the reciprocity position; the notary checks it at the deed and the chamber at a manager's appointment.
Fix the capital
An S.r.l. needs capital from EUR 1, paid in full in cash below EUR 10,000, and EUR 10,000 otherwise; an S.p.A. needs at least EUR 50,000 (Invest in Italy).
Sign the deed
The notary receives the atto costitutivo (deed of incorporation) and the articles. The founders attend in person, send a proxy holding a legalised power of attorney, or sign by videoconference.
File through the single filing
Within 10 days of the deed the notary files the Comunicazione Unica (Art. 2330 c.c.). It reaches the Register, the Agenzia delle Entrate (tax code and VAT number), INPS, INAIL and any SCIA, and the registration tax and stamp duties are paid.
Register entry
The Register enters the company, which acquires legal personality only on entry (Art. 2331 c.c.). The receipt sent to the company PEC is valid for starting the business (GuidaComUnica).
Confirmations
The chamber confirms the entry within 5 days; the Agenzia delle Entrate, INPS and INAIL each confirm within 7.
First annual fee
The company pays the first diritto annuale (annual chamber fee) by F24 within 30 days of the registration application.
Notice or authorisation
Where the activity needs a SCIA or an authorisation, the company sends it to the municipal SUAP, best together with the single filing.
Since 15 December 2021, an S.r.l. or S.r.l.s. with its seat in Italy and cash capital may be formed by electronic public deed with the parties joined by videoconference. The notary receives the deed in every case where all the parties live outside Italy (Art. 2(1) and (4) D.Lgs. 183/2021). What the deed contains is set out in our guide to the atto costitutivo.
The notary files the deed with the Register of the district of the seat, so the seat chosen in the deed decides which chamber receives the filing. That is one more reason the registered office is on the checklist before the deed and not after it.
The S.r.l.s. is for natural persons only. On the standard model it owes no notarial fees, stamp duty or secretarial fees on the deed and its entry (Art. 3(3) D.L. 1/2012). For the VAT side of a founder abroad, see a partita IVA for a non-resident.
Who checks what, and what are the terms?
Two kinds of time run in this process. Before the deed no statute sets a term. After it, the Civil Code, the Register's rules and the single-filing guide do. Infographic 1 draws the line between them; table 2 lists each term with its basis.
Several bodies act in turn. The notary files the deed with the Register of the seat. The Register enters the company. The chamber of commerce confirms the entry, and the Agenzia delle Entrate, INPS and INAIL each confirm what concerns them: the tax code and VAT number, the social-security position and the insurance position. All of them are reached through the single filing, so the founder deals with one filer, the notary, and not with five offices.
Before the deed: no published term
- Codice fiscale for each founderConsulate or an office in Italy
- Apostille or legalisation, translationThe foreign authority, then a translator
- Two PEC addressesThe company PEC and the director's own
- Registered officeAn address in Italy for the seat
From the signed deed
48 hours: firm practice, not a legal term
- The deedOne sitting with the notaryThe clock starts
- The notary's filingOne Comunicazione UnicaWithin 10 days (Art. 2330 c.c.)
- Register entryThe Register of the seatAt most 10 days from protocol, 5 for an electronic filing (Art. 11(8) D.P.R. 581/1995)
- ConfirmationsChamber to the company PEC; Agenzia delle Entrate, INPS and INAILChamber 5 days, agencies 7 days (GuidaComUnica)
The Register enters the company without delay and at most 10 days from the protocol, halved to 5 days for an electronic filing (Art. 11(8) D.P.R. 581/1995). A founder who wants to read what the entry produces can use reading an Italian chamber extract.
The terms of the process, with their nature and basis.
| Step | Term | Nature | Basis |
|---|---|---|---|
| Notary files the deed | Within 10 days of the deed | Statutory | Art. 2330 c.c. |
| Register enters the company | At most 10 days from protocol, 5 for an electronic filing | Statutory | Art. 11(8) D.P.R. 581/1995 |
| Chamber communicates the registration | Within 5 days | Procedure guide | GuidaComUnica |
| Agenzia delle Entrate, INPS and INAIL communicate | Within 7 days | Procedure guide | GuidaComUnica |
| First diritto annuale | Within 30 days of the registration application | Statutory | Chamber tables, 2026 |
| REA notice of the start (sole trader) | Within 30 days of the start date | Chamber guidance | Milan chamber of commerce |
| Consular codice fiscale, apostille, translation, PEC activation | No published term | Set by the consulate, the foreign authority or the provider | None |
| Whole sequence | 48 hours from the signed deed, with the documents, the codice fiscale, the PEC and the registered office in hand first | The firm's own practice, not a state term | ItaliaRegist practice |
Sources: Art. 2330 c.c.; Art. 11(8) D.P.R. 581/1995; GuidaComUnica (Registro Imprese); chamber of commerce tables.
What stops the clock for a founder abroad:
- No codice fiscale for a founder, director or corporate shareholder.
- A document that is not apostilled or legalised, or not translated.
- No company PEC, or no PEC for the sole or managing director.
- A reciprocity question for a non-EU founder.
- A summons of the legal representative after a risk check of the new VAT number, which the director cannot attend.
Do you need a business licence to start?
Starting an ordinary business needs no licence from the Register itself. The "business licence" people search for is the SCIA or the authorisation of the municipal SUAP, and it exists only where the activity has an administrative requirement. Where it has none, the single filing is enough, as the Rome chamber of commerce explains.
A founder who needs a SCIA or an authorisation does not have to wait for the Register entry to prepare it. The papers go to the municipal SUAP, the one-stop shop for productive activities, and the best time to send them is together with the single filing. The two procedures then run side by side.
Which regime an activity falls under is for the SUAP to confirm; this page names no activity. The three outcomes are:
No administrative requirement
The activity has none, so the single filing is enough and no further notice is made to the SUAP.
SCIA
A SCIA (segnalazione certificata di inizio attività, certified notice of start) is filed with the SUAP. Under Art. 19 L. 241/1990 the business may start from the date of filing.
Authorisation
Where the activity needs an express authorisation, it waits for the decision of the SUAP before starting.
Arriving at the notary with the documents ready? We prepare and coordinate the file; the notary receives the deed.
How does a non-EU national start as a sole trader?
A sole-trader business of a non-EU national depends on an immigration title first. The visa comes before any registration.
Self-employment visa
The consulate issues it after the clearances of the Foreign and Interior Ministries, within the annual quota, naming the activity. The applicant shows adequate resources, the legal requirements of the activity and an attestation not older than three months (Art. 26 TUI).
Residence permit
The request is made within 8 working days of entry (Art. 5(2) TUI). Since 22 May 2026 the questura has 90 days to issue the permit (Art. 5(9) TUI; D.Lgs. 83/2026).
Tax code, PEC and signature
The founder needs a codice fiscale, a PEC and a digital signature for the filing, per the Milan chamber of commerce.
Registration
The sole trader registers with model I1 (EUR 17.50 stamp duty plus EUR 18 fee). The REA notice follows within 30 days of the start, and the VAT number comes by the same filing.
Social security
The INPS scheme for traders or artisans applies to the sole trader.
EU citizens skip steps 1 and 2, because they need no permit, and may register before their residence authorisation. The registration date need not be the date the business starts.
The visa quotas are set each year, and a visa is issued only within them, which is why the first step is not in the founder's hands alone. The consulate issues the visa and the questura issues the permit; neither is a service of ItaliaRegist, and neither is promised here.
- Is the founder an EU citizen?Skip the visa and the permit; go to the tax code, PEC and signatureStart with the self-employment visa
- Is the visa issued within the annual quota?Request the permit within 8 working days of entry; the questura has 90 days to issue itThe route does not open
- Are the codice fiscale, PEC and digital signature in hand?File the registration with model I1Obtain them first
- Is the business registered?REA notice within 30 days of the start; the VAT number comes by the same filingFile model I1 (EUR 17.50 stamp duty plus EUR 18 fee)
- Is the INPS scheme applied?The route is completeThe INPS scheme for traders or artisans applies to the sole trader
What does the state charge to register a business?
The charges below are the state's, in 2026, not the firm's. They differ by form, so the table names who each applies to.
State charges at incorporation, 2026.
| Charge | Amount (2026) | Applies to | Source |
|---|---|---|---|
| Registration tax on the deed | EUR 200, fixed measure | Cash contributions at incorporation | Art. 26(2) D.L. 104/2013 |
| Stamp duty on the notarial deed | EUR 156 | A deed without real estate | Romagna chamber of commerce, stamp duty note |
| Stamp duty on the Register filing | EUR 65 | A capital company | Romagna chamber of commerce, stamp duty note |
| Secretarial fees | EUR 90 | Company deed and sole-member notice | Fee table, revision 16 of 27 January 2026 |
| Sole-trader registration, model I1 | EUR 17.50 stamp duty plus EUR 18 fee | Sole trader | Fee table, revision 16 of 27 January 2026 |
| First diritto annuale | EUR 120 | Capital company, for the seat | Marche chamber of commerce, 2026 |
| First diritto annuale | EUR 53 | Sole trader in the special section | Marche chamber of commerce, 2026 |
| First diritto annuale | EUR 66 | Secondary seat of a foreign company | Marche chamber of commerce, 2026 |
| Notarial, stamp and secretarial charges of the S.r.l.s. | None on the standard model | S.r.l.s., deed and entry | Art. 3(3) D.L. 1/2012 |
| Notary's own fee | No official scale | S.r.l. and S.p.A. | None |
Sources: Art. 26(2) D.L. 104/2013; Romagna and Marche chambers of commerce; fee table revision 16 of 27 January 2026; Art. 3(3) D.L. 1/2012.
The first diritto annuale is due by F24 within 30 days of the registration application. The notary's own fee has no official scale, so no figure is given here. The firm's service has no price on this page.
Which tax and social security follow?
Tax and social security differ for a company and for a sole trader. The cards state the rules in force in 2026.
Company: IRES
Company profit is taxed by IRES (imposta sul reddito delle società, corporate income tax) at 24%, per the Agenzia delle Entrate.
Sole trader: IRPEF
A sole trader's profit is taxed by IRPEF (imposta sul reddito delle persone fisiche, personal income tax). Its brackets are outside this guide.
The flat-rate regime
The regime forfetario is for individuals with revenue not above EUR 85,000 in the previous year. A 15% substitute tax replaces IRPEF, the regional and municipal surcharges and IRAP (Art. 1 L. 190/2014).
Social security: INPS
For 2026 INPS charges artisans 24% and traders 24.48%, with a minimum owed even on a loss. A working S.r.l. member in the traders' scheme also pays on profits not distributed.
A member who works in an S.r.l. in a trade falls in the traders' scheme, and the contribution base then includes the company's declared business income attributed to the member by profit share, whether or not the company paid it out. A minimum contribution is owed even if the business makes a loss.
The regime's start-up rate is 5% for the first tax period and the four following, on the conditions of comma 65 of Art. 1 L. 190/2014: no business, art or profession in the three previous years, and the activity not a mere continuation of earlier employment. Who cannot use the regime:
- Non-residents, unless they live in the EU or EEA and earn at least 75% of their total income in Italy.
- Anyone with revenue above EUR 85,000 in the previous year.
- Anyone who also controls an S.r.l. in a related activity (comma 57(d)).
- Companies: the regime is for individuals only.
These are rules, not advice. Whether a regime applies depends on the founder's facts, which is a conversation for the contact page.
Does owning a business give a right to live in Italy?
No. Owning a company does not by itself give a right of residence, and a company owner who moves to Italy needs a visa. One route is the self-employment visa within the annual quota, set out in the sole-trader steps above (Art. 26 TUI).
The other is the investor route, in Art. 26-bis(1) TUI: EUR 500,000 in the equity of an Italian company, or EUR 250,000 where the company is an innovative start-up (registering an innovative start-up in the special section), EUR 2,000,000 in Italian government bonds, or a EUR 1,000,000 philanthropic donation. Our investor visa service covers that file.
The permit then follows the visa. It is requested within 8 working days of entry, the questura has 90 days to issue, renew or convert it, and renewal is requested at least 90 days before expiry (Art. 5 TUI, in force in this form since 22 May 2026).
A founder who plans to stay should treat the permit as a separate file with its own dates. The 8 working days run from entry and cannot be started from abroad, and the renewal date falls 90 days before the permit ends, not on the day it ends.
Where should a founder abroad begin, and where does the firm fit?
From our practice
Lorenzo Gatti's team helps a founder abroad collect and coordinate what the deed needs: the tax-code request, the routing of documents for apostille and translation, the PEC addresses and the registered office. It prepares the file the notary receives and coordinates the filing. The notary receives the deed and files it.
A founder abroad can begin with the items of the checklist above, because they have no published term and the statutory terms start only with the signed deed. ItaliaRegist is not a notary, a law firm or a commercialista; it prepares and coordinates.
ItaliaRegist's own practice is to run the sequence within 48 hours of the signed deed, once the documents, the codice fiscale, the PEC and the registered office are in hand. That is the firm's working practice, and no state term is behind it.
The firm does not act as notary and does not file in the notary's place. It does not tell a founder which form or regime to choose; that decision rests on the founder's facts and is taken with the professionals the law names for it. What the firm can do is make sure that when the notary opens the file, every document it needs is already there.
Sources
The primary sources cited above.
Statute (Normattiva):
- Art. 2 D.Lgs. 183/2021: videoconference deed.
- Art. 26 TUI: non-EU self-employed entry.
- Art. 1 L. 190/2014: the flat-rate regime and its exclusions.
- Art. 16 D.L. 185/2008: filing suspended without the company PEC.
Tax authority and ministry:
- Agenzia delle Entrate, tax code for foreign citizens: requested through a consulate abroad.
- Foreign Ministry, legalisation of documents: legalisation, apostille, translation.
Chambers and Register:
- Registro Imprese, GuidaComUnica: single filing, receipt, confirmations.
- Milan chamber of commerce: reciprocity check and permit conditions.
- Rome chamber of commerce, SUAP: when a SCIA or authorisation is needed.
State portal:
- Invest in Italy, setting up a company: entry options and capital figures.
The stamp-duty note and fee table of the Romagna chamber, the Marche chamber's 2026 annual-fee page, the INPS 2026 pages, the Agenzia delle Entrate IRES page, D.P.R. 394/1999, Art. 5 TUI and Art. 26-bis TUI are named in the text and not linked.
Related service
Setting Up a Company in Italy from Abroad is the next step: the notarial deed, the filing and the entry coordinated for a founder abroad.
SUAP Business Permits in Italy covers the notice or authorisation some activities need after the entry.