Guides to Company Formation and Tax in Italy

The steps behind a formation: the deed, the forms of company, the register and the certified email a new company needs.

• How to Search the Italian Company Register: How the business register can be searched from abroad, which extract exists and how a new company is entered.
• Italian Company Forms and the S.r.l. Explained: What an S.r.l. is, how it differs from the other forms and how a founder abroad forms one.
• PEC Certified Email in Italy: What a PEC address is, which ones a company needs and what a missing one means for a founder abroad.
• Starting a Business in Italy as a Foreign Founder: Who may start a business in Italy, the company and sole-trader routes, and the steps in order.
• The Atto Costitutivo Explained: What the founding deed must state, how a founder abroad signs it and what follows the signature.
• The Simplified S.r.l. (S.r.l.s.) Explained: The simplified S.r.l. for individuals: the conditions, the charges that remain and the timing.
• Innovative Start-up Status in Italy: How an innovative start-up is registered, who qualifies and what is filed each year.
• SPID for Foreigners: What the public digital identity is and what a founder abroad can use before holding an Italian ID.
• SUAP Business Permits in Italy: What the one-stop business desk is, which regime applies and when work may lawfully start.
• The Italian Chamber of Commerce and Its Duties: What the Chamber does for a company, what its annual fee is for and what an unpaid fee blocks.
• The Italian S.p.A. Explained: How the joint-stock company works: the deed, the bank deposit, the control rules and the state charges.
• The Notary's Role in an Italian Company Formation: What the notary does, which notary a founder abroad can use and what the law fixes about the fee.
• The Visura Camerale Explained: What the register extract is, its English version, extract against certificate and how to order one.

Tax, invoicing, filings and employer duties for a company owned or run from abroad.

• Codice Fiscale for Foreigners: Who issues the tax identification number, how a non-resident founder applies and why a formation needs it first.
• Corporate Tax Rates for Companies in Italy: Which company taxes apply, who pays which, the filing dates and what a founder abroad settles first.
• Dividend and Withholding Tax on an Italian S.r.l.: How dividends paid abroad are taxed, which exemptions and treaty claims exist and the papers needed.
• E-Invoicing in Italy through the SDI: Who must e-invoice, what an S.r.l. owned from abroad sets up first and how the exchange system checks invoices.
• Esterometro and Cross-Border Invoices: What the report of cross-border invoice data covers, who files it and what is excluded.
• TFR Severance Pay in Italy: How statutory end-of-service pay accrues, where it is held and what a company run from abroad must do.
• The Italian Tax Residence Certificate: Who can request it from the tax agency, how a director abroad files and what a foreign shareholder needs.
• The Italian VAT Number Explained: Who needs a partita IVA, the ways a business abroad can obtain one, how to check it and what can close it.
• Capital Gains Tax in Italy: How a seller's gain is taxed for individuals and for companies, including qualified stakes and non-residents.
• Conservazione a Norma and Digital Archiving Rules: Which records the digital archiving rules cover and what applies to a company run from abroad.
• EORI Number for an Italian Company: Who needs the customs identifier, how a new company obtains it and how to check it.
• Esterovestizione and Company Tax Residence: How the company residence test works for a foreign-owned company and how treaties come into it.
• How Crypto Is Taxed in Italy: How gains and holdings of crypto-assets are taxed and what a founder abroad must declare.
• INPS Registration for Employers: What the social security institute is, when an employer must register and who can file from abroad.
• Italian Employment Law Basics: What the statutes say on written terms, hiring notices, fixed terms, probation and dismissal.
• Permanent Establishment Risk in Italy: What counts as a permanent establishment, how one arises without an office and what must be filed.
• The Italian Beneficial Owner Register: Who files, who signs, which fee applies and who can see the data.
• The Italian Patent Box: How the intellectual property incentive works, who can elect it and how it differs from the R&D credit.
• The Italy-US Tax Treaty: What Italy withholds with and without the treaty and how a US owner or an Italian company claims relief.
• Transfer Pricing in Italy: The documentation expected for dealings between related companies, who signs it and the agreements available.
• Work Visas for Employees of an Italian Company: How the work clearance and the entry quotas work for an employer hiring from abroad.

What changes for the founder who moves to Italy: visa routes, the residence permit and personal tax.

• Italian Taxes for Foreigners: How Italy taxes by residence and source, and what a founder abroad owes on pay and dividends.
• Residence Permit in Italy for Company Founders: What happens after a founder's visa: the permit request, the police-station steps and renewal.
• The Italia Startup Visa: How the start-up route works, from the committee to the consulate and police-station steps.
• The Italian Self-Employment Visa: How the self-employment visa works for a founder abroad, the routes on paper and the permit.
• The Italy Digital Nomad Visa: Who is covered by the remote-worker visa, what it requires and the steps from consulate to permit.
• Elective Residence Visa for Italy: What the decree requires for a visa without work, and what a consulate asks for.
• Italy's Flat Tax for New Residents: How the new-resident lump sum works: the ruling, payment, duration and what it covers.