Short answer
A special status for new innovation companies: online setup, tax perks and a visa route for non-EU founders.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
Founders of technology or innovation companies, including non-EU founders using the Italia Startup Visa.
Key facts
- Legal form
- an SRL, SRLS, SPA or cooperative with an innovation purpose, entered in the special startup section of the Registro Imprese.
- Requirements
- company less than 5 years old; yearly revenue below EUR 5 million; no profit distribution; innovation as the main purpose; plus at least one of 15 percent of costs in R&D, a qualified team (PhDs, researchers or master degrees in set proportions), or a patent or registered software. TO VERIFY thresholds.
- Perks
- online incorporation with digital signature, exemption from stamp duty and Camera di Commercio fees, investor tax credits, flexible labour rules, simplified insolvency regime.
- Italia Startup Visa
- a route for non-EU founders to a startup permit, with the project assessed by a national committee. See the visa guides.
- Taxation
- as SRL (IRES and IRAP) with investor incentives.
- Bookkeeping, INPS, INAIL
- as SRL. Camera di Commercio: yearly confirmation of status.
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)
