Short answer
The standard Italian company for real businesses: liability limited to the capital, but it needs a notary and more admin.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
Founders who want limited liability, partners or investors, or a company that hires employees and signs contracts under its own name.
Key facts
- Minimum capital
- EUR 10,000 in standard form. A reduced-capital SRL can be formed with EUR 1 to 9,999.99 (TO VERIFY current rule).
- Liability
- limited to the capital. Directors can still be liable for negligence, and banks often ask for personal guarantees.
- Taxation
- IRES 24 percent on profit, IRAP about 3.9 percent (regional), then tax on dividends.
- Setup cost and time
- notarial deed, registry fees, stamp duty; typically 1 to 3 weeks and roughly EUR 1,500 to 3,000. At signing, 25 percent of cash contributions is deposited.
- Bookkeeping
- ordinary double-entry accounting; annual accounts filed at the Camera di Commercio.
- INPS
- shareholders who work in the company pay INPS contributions. Employees add payroll contributions.
- INAIL
- required if you have employees.
- Camera di Commercio
- annual fee and accounts filing.
- Permesso for non-EU citizens
- you need a permit that allows business activity. Foreign shareholders need an Italian tax code.
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)
