Short answer
The corporation for larger or investor-backed businesses, with EUR 50,000 minimum capital and heavier governance.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
Larger businesses, companies raising capital or planning to list, and joint ventures.
Key facts
- Minimum capital
- EUR 50,000. At least 25 percent of cash contributions is paid at incorporation.
- Liability
- limited to the shares held.
- Taxation
- IRES 24 percent and IRAP.
- Setup
- notarial deed, 2 to 4 weeks.
- Governance
- board of directors; a board of statutory auditors or an auditor is required, with audited accounts above thresholds.
- Bookkeeping
- ordinary accounting.
- INPS, INAIL, Camera di Commercio
- as above.
- Permesso for non-EU citizens
- relevant to investors under the investor path; see the investment guides.
Sources
- Registro Imprese - Comunicazione Unica d'Impresa (Camera di Commercio / Unioncamere)
- Apertura partita IVA (Agenzia delle Entrate)
- INPS - iscrizione Gestione Commercianti (e artigiani) (INPS)
- Italia Startup Visa and startup innovative (Ministero delle Imprese e del Made in Italy)
