LLC Registration in Italy: How It Works

LLC company registration in Italy starts with selecting the right S.r.l. structure and putting together the required documents. Here’s what foreign founders and local entrepreneurs need to know before they start.

LLC Registration in Italy: Key Requirements

You can set up an Italian S.r.l. with one or more shareholders, including foreign individuals and companies.

Can Foreigners Register an LLC in Italy?

You don’t have to be an Italian resident or have an Italian business partner. EU, EEA and many non-EU founders can establish a company in Italy, although some non-EU nationals may need to meet reciprocity rules.

You’ll also need an Italian Codice Fiscale (tax code) to set up the company. Note: owning an Italian company does not give you residency permission or the right to work in Italy. If you plan to move there and run the business yourself, you’ll need the appropriate immigration status.

S.r.l. vs S.r.l.s.: Which LLC Structure Should You Choose?

Here’s a quick comparison of the two structures:

Documents Required for LLC Company Registration

For most S.r.l. registrations, prepare:

• passport or id for each shareholder and director
• Italian tax code (codice fiscale)
• proposed company name
• Italian registered office details
• company purpose and planned business activities
• shareholder and director details, including ownership percentages
• share capital details
• incorporation deed and articles of association
• corporate documents if a shareholder is a foreign company
• apostille or legalisation and certified Italian translations of foreign documents, where required 
• power of attorney if a founder uses a representative

How to Register an LLC in Italy

The process starts with a few key decisions and ends with registration in the Italian Business Register.

1. Obtain an Italian Tax Code

Shareholders and directors must obtain an Italian tax code (codice fiscale) before incorporation.

2. Choose the Name, Office and Activity

Before the notary prepares the deed, you’ll need to decide on the company name, Italian registered office and business purpose.

3. Determine and Pay the Share Capital

An ordinary S.r.l. can have share capital from €1. If the capital is below €10,000, contributions must be made entirely in cash and fully paid at incorporation. At least one fifth of annual net profits must be allocated to a legal reserve until the combined amount of the reserve and share capital reaches €10,000. 

For an S.r.l. with capital of €10,000 or more, generally at least 25% of cash contributions must be paid at incorporation. Different contribution rules apply when the company has a sole shareholder. An S.r.l.s. can have capital from €1 to €9,999.99, and this must be contributed in cash and fully paid at incorporation.

4. Sign the Incorporation Deed Before an Italian Notary

The incorporation deed must be signed as a public deed before an Italian notary. You can sign in person or, where permitted, appoint a representative through a power of attorney. You may also be able to complete the process online if you meet the legal requirements.

5. Register the Company with the Italian Business Register

The notary files the deed with the Registro delle Imprese. The S.r.l. becomes a legal entity once the registration is complete.

6. Complete VAT, Tax and Social Security Registrations

Comunicazione Unica allows several business-startup formalities to be handled through a single electronic procedure, including filings with the Business Register and Revenue Agency and, where applicable, INPS and INAIL. 

How Much Does LLC Registration Cost in Italy?

The cost of LLC registration in Italy depends on the company structure and services you need. Share capital is separate from registration costs, as it becomes company funds after incorporation. Other costs may include:

How Long Does LLC Registration Take in Italy?

The exact time depends on how quickly you can prepare the required documents and complete each stage:

1. Obtain the codice fiscale for the relevant founders and directors.
2. Prepare foreign documents and arrange any required apostilles, legalisation or Italian translations.
3. Prepare the incorporation documents with the notary.
4. Sign the incorporation deed before an Italian notary.
5. File the company with the Business Register. The notary must submit the deed within 20 days of its execution.
6. Complete VAT and related registrations through Comunicazione Unica, where applicable.
7. Open the company account once the bank has completed its checks.

Foreign founders may need more time for document legalisation, translations, powers of attorney and bank KYC checks.

Can You Complete LLC Registration Remotely in Italy?

Yes, an S.r.l. can be set up online if the legal requirements are met. The incorporation deed is signed by video conference through the Italian notarial platform, while the notary verifies the parties and documents.

If online incorporation is not an option, a founder can use a power of attorney.

Want to stay in the loop with Finom? Subscribe to our monthly newsletter for the latest updates!

By click on “→”, you agree to our terms and conditions

What to Do After Registering an LLC in Italy

You still have a few obligations to take care of before and during normal business operations:

• Set up business banking and arrange a suitable way to receive and make company payments.
• Handle VAT and tax filings that apply to your business.
• Keep proper accounting records and prepare the annual financial statements for filing.
• Meet INPS and INAIL obligations if they apply to your company, directors or employees.
• Maintain a PEC address and use the required digital channels for company communications.
• Obtain any licences or submit a SCIA before you start an activity that requires authorisation. Company registration alone doesn’t replace any licences, permits or SCIA filings required for regulated business activities.
• Keep beneficial-owner information up to date where the relevant reporting rules apply.

Once your S.r.l. is registered, you can get on with running the business. Finom helps you manage payments and day-to-day finances from one place.