Domicile: legal address and business address
Business Address in Italy and a Virtual Office in Rome or Milan
An Italian address for a company run from abroad, with the PEC, the provider's onboarding and the filings it needs.
- Rome or Milan, run from abroad
- Notices go to the company PEC
- A real second office is a local unit
A business address in Italy for a company run from abroad
"Virtual office" is not a term of Italian law: the bundle sold under that name (an address, mail, calls, a meeting room) is judged by what each part is used for. We set up the address, the PEC and the filings for a company whose founders or directors are abroad. The hosted seat itself is a legal address in Italy, a service of its own.
This page sets out the Register's three kinds of address, the provider's onboarding, the PEC, and what an Italian address means for the VAT number and tax.
What's included
An address in Rome or Milan
A business or mail address under a written agreement with the provider, which we set up and coordinate.
Paper mail handled
Letters received, then scanned or forwarded under the provider's contract: a contract term, not a legal one, so we check the agreement states it.
Both PECs in place
The company's own PEC, used by this company alone, and the director's separate personal PEC (Art. 16 D.L. 185/2008; Art. 5(1) D.L. 179/2012). Background: the certified email page.
The onboarding file, assembled
Identity and powers of whoever acts for the company, the ownership chart up to the beneficial owner, and the purpose of the service, the content Art. 18 D.Lgs. 231/2007 sets.
The VAT declaration matched to the address
Places of activity and of books, stated in the VAT start declaration to match the address actually used (Art. 35 D.P.R. 633/1972).
Form UL when a real office opens
When a staffed office or warehouse opens, we prepare the local-unit notification: stamp duty EUR 0, secretarial fee EUR 30 (chamber fee table of 27 January 2026).
Who this service is for
- Founders forming a company from abroad
They need the Rome or Milan address and both PECs before the deed is booked, as part of forming an Italian company.
- A company starting in Milan
The Milan address, PECs and onboarding file prepared alongside opening a company in Milan.
- A buyer of an existing S.r.l.
A new address after the transfer, once the buyer knows what a buyer takes over with a ready-made Italian company.
- Groups preparing a regulated file
The address and both PECs settled in the same file as an application, for example a crypto licence in Italy.
How the address is set up, step by step
Decide what the address is for
The founder, with us: the hosted sede legale, a business or mail address only, or a real operating address that is a local unit. No statutory term.
Provider onboarding
The provider, where it is an obliged entity, verifies identity and powers, the beneficial owner and the purpose (Art. 18 D.Lgs. 231/2007). Term: the provider's own procedure.
Address agreement signed
Founder and provider sign the domiciliation or address agreement before the deed; a hosted seat's municipality goes into the deed.
Both PECs opened
Founder and director open both PECs before the filing; without the company PEC the application is suspended (Art. 16(6-bis) D.L. 185/2008).
Deed and filing
The notary files within 10 days (Art. 2330 c.c.) through the Comunicazione Unica, which carries the VAT start declaration: seat, fiscal domicile, places of activity, place of books.
Register entry and receipts
The Register enters within 10 days of protocol, 5 for an electronic filing (Art. 11(8) D.P.R. 581/1995); the chamber confirms to the PEC within 5 days, the agencies within 7 (Comunicazione Unica guide).
A possible VAT risk check
The Agenzia delle Entrate may run automated checks, visit, or summon the legal representative in person (Art. 35(15-bis.1) D.P.R. 633/1972). The statute states no term.
Where the address is set up within a formation, our 48 hours run from the signed deed once the documents, the codice fiscale, both PECs and the registered office are in hand: practice, not a legal term.
Want the address planned around your own company file?
Tell us where the company will work and who directs it; we plan the address, PECs and onboarding file.
Three kinds of address and what each triggers
The law distinguishes these addresses; the bundle sold as a virtual office is judged by its use.
- Registered office
- Named in the deed and the Register application
- Operating address
- Notified to the Chamber of Commerce
- Local unit
- Form UL
- Stamp duty EUR 0
- Secretarial fee EUR 30
- Needs a permanent representative and a provision in the deed
Virtual office = one of these, by use
Sources: Register of Companies, Sede legale e unità locali; chamber fee table of 27 January 2026.
| Kind of address | What the law says it is | Filing and who files | State charge (2026) and visibility |
|---|---|---|---|
| Sede legale (registered office) | The seat in the Register; it may be hosted at a third party's premises, which the Register of Companies records as a common arrangement | In the deed and the Register application, through the notary | Rome diritto annuale for the seat of a new capital company: EUR 120 (Rome chamber, 2026); seat and PEC shown to anyone |
| Sede operativa (operating address) | One of the places where the business is actually carried on; it may or may not coincide with the seat | Notified to the competent Chamber of Commerce | Not set out in this table |
| Unità locale (local unit) | A place other than the seat where one or more activities are carried on stably; an office or warehouse that only supports activity elsewhere is the exception to "no inactive unit" | Form UL, by the directors or an intermediary | Stamp duty EUR 0, secretarial fee EUR 30 (fee table of 27 January 2026); Rome 2026: EUR 24 per new unit of a capital company, EUR 66 per unit of a company seated abroad; units already registered: 20% of the seat's fee, capped at EUR 200, before the 50% reduction and any surcharge (Rome chamber); address shown to anyone |
| Sede secondaria (secondary seat) | Needs a permanent representative and a provision in the deed or its amendment; a mail address does not create one | By the deed or its amendment | Rome 2026: EUR 66 per secondary seat of a company seated abroad |
| Business or mail address only (the "virtual office") | Not a term of Italian law: one of the rows above, by its use. Providing an address to a company is a company-service-provider activity (Art. 1(2)(ee)(3) D.Lgs. 231/2007) | None for the bundle as such; any filing follows from its use | The provider's fee; ours on request |
The kinds of address in the Register, plus the bundle sold as a virtual office, with the 2026 state charges.
Anyone can see the seat, the PEC and each active local unit: a company search costs EUR 0.60 and the visura block "Sede e unità locali" EUR 1 (Register of Companies). Reading one: visura camerale in English.
What the provider and the notary will ask for
The statute sets what due diligence must establish (Art. 18 D.Lgs. 231/2007), not a document list; each provider's form may differ.
- Identity of the company and of each person acting for it
- Proof of the representative's powers
- The ownership and control chart, up to the beneficial owner
- What the address is for: the purpose and nature of the service
- A codice fiscale for each foreign founder and director, from the Italian consulate
- A procura, legalised or apostilled and translated, if a founder will not attend
- The company PEC, used by this company alone
- The director's personal PEC, different from the company's (Milan chamber)
- The places where the activity will be carried on
- Where the books and records will be kept
- The signed domiciliation or address agreement, before the deed
What an Italian address means for VAT and tax
The address is tested after formation, under the rules below; background in our guide to the Italian VAT number.
| Rule | What the law says | Source and validity |
|---|---|---|
| Corporate tax residence | Any one of sede legale, sede di direzione effettiva or gestione ordinaria in via principale in Italy for the greater part of the tax period; a sede legale is enough on its own | Art. 73(3) TUIR, as amended by D.Lgs. 209/2023; valid to 31 December 2026 |
| Permanent establishment of a non-resident | A fixed place of business through which it carries on all or part of its activity in Italy; an office and a place of management are listed; a place used solely for preparatory or auxiliary activity is excluded, subject to an anti-fragmentation limit | Art. 162 TUIR; valid to 31 December 2026 |
| VAT start declaration | States the registered office, the fiscal domicile, for a non-resident its permanent establishment, the places of activity and where books are kept; due within 30 days of starting; a change within 30 days; a transfer of fiscal domicile takes effect from the 60th day | Art. 35(1), (2), (3) D.P.R. 633/1972; valid to 31 December 2026 |
| Risk check on a new VAT number | Automated checks and possible visits to the place of activity; a flagged company's legal representative is invited to appear in person; a no-show or a negative check ends in cessation | Art. 35(15-bis), (15-bis.1) D.P.R. 633/1972; valid to 31 December 2026 |
| After a cessation | A fixed penalty of EUR 3,000; a new VAT number, also for a new company of the same person, needs a surety for 3 years of at least EUR 50,000 | Art. 11(7-quater) D.Lgs. 471/1997; Art. 35(15-bis.2) D.P.R. 633/1972 |
| The Agenzia's risk criteria | They include whether the taxpayer can be found and whether an adequate organisational structure exists | Agenzia delle Entrate, Provvedimento 156803/2023 |
General VAT and income-tax rules an Italian address meets, as in force on 8 October 2026.
No official text applies these rules to a virtual office by name, and the cited articles carry an end date of 31 December 2026. Further reading: when a foreign company becomes taxable in Italy and foreign companies resident in Italy.
- New VAT numberStarting point
- Automated checksPossible visit to the place of activityArt. 35(15-bis) D.P.R. 633/1972
- Representative summonedThe legal representative appears in personArt. 35(15-bis.1)
- CessationOf the VAT number
- Fixed penaltyEUR 3,000Art. 11(7-quater) D.Lgs. 471/1997
- New numberOnly with a surety of at least EUR 50,000 for 3 yearsArt. 35(15-bis.2)
The statute sets no term between stages.
Problems we solve
- A new VAT number nobody can find
The Agenzia's criteria ask whether the company can be found and has a structure (Provvedimento 156803/2023). We state the real places of activity and books, and brief the legal representative on the in-person summons.
- One PEC for many companies
A company's PEC belongs to it alone, as the Rome chamber states, and the director's personal PEC must differ from it. We open both for your company only.
- A real office nobody notified
A place of stable activity is a local unit, filed on form UL, and the Register shows its address to anyone. We prepare the notification when the office opens.
- Official mail lost in a paper mailbox
The Register and the agencies write to the PEC. An inactive PEC gets 30 days from the chamber's request before it is struck off (Art. 16(6-ter) D.L. 185/2008). We agree who reads it from day one.
- An address that says more than intended
A sede legale in Italy is a residence test on its own (Art. 73(3) TUIR), and an office is a listed permanent establishment (Art. 162 TUIR). We set out the rules; the decision is a conversation.
Does your address raise one of these points?
Tell us where the company works today and what is changing; we check it against these points.
Why work with us
From our practice
We settle the address, both PECs and the onboarding file before the deed, so the filing is not held, and we state in the VAT declaration the address actually used.
Lorenzo Gatti, formation and corporate changes lead, Rome. Sets up registered-office and business-address contracts, assembles the file the notary works from, and follows the filing to the Register entry and the PEC. Italian, English, Spanish.
Frequently asked questions
Is a virtual office legal in Italy?
"Virtual office" is not a term of Italian law, so each component is treated by its use. An operating address and a local unit are separate entries in the Register of Companies, and providing a registered office or a postal address to a company is a company-service-provider activity under D.Lgs. 231/2007 (Art. 1(2)(ee)(3)).
Does an Italian business address make my foreign company taxable in Italy?
Not by the address alone. A permanent establishment is a fixed place of business through which the activity is carried on; an office is a listed example, and a place used only for preparatory or auxiliary activity is excluded (Art. 162 TUIR, valid to 31 December 2026). No official text applies this to a virtual office by name.
Can the tax office close my VAT number if I only have a virtual office?
A new VAT number is risk-checked. A flagged company's legal representative is invited to appear in person, and a no-show or a negative check ends in cessation (Art. 35 D.P.R. 633/1972), a fixed penalty of EUR 3,000 (Art. 11(7-quater) D.Lgs. 471/1997) and, for a new number, a surety for 3 years of at least EUR 50,000.
Why does the provider ask for passports and ownership charts?
A provider of a registered office or postal address may be an obliged entity under D.Lgs. 231/2007 (Art. 3(6-bis)). It must then identify the client and the person acting for it, identify the beneficial owner and the ownership and control structure, learn the purpose of the service and monitor the relationship (Art. 18).
Will the public see my business address?
Yes. The seat, the PEC and the address of every active local unit appear in a company search costing EUR 0.60 and in the EUR 1 block "Sede e unità locali" of the visura (Register of Companies). Beneficial-owner data is different: since 9 January 2026 a private person needs a qualified legal interest to see it (D.Lgs. 210/2025).
Does the virtual office handle official mail?
Official notices from the Register and the agencies go to the company PEC (Art. 16 D.L. 185/2008). Every company must register one, it may not be shared with another company, and the director's personal PEC must differ from it. Scanning and forwarding paper mail is a term of the provider's contract, not a legal rule.
Can a virtual office in Rome or Milan be my company's registered office?
It can host the sede legale if the provider domiciles the company, an arrangement the Register of Companies itself records as common. The address then also meets one of the three tests of corporate tax residence (Art. 73(3) TUIR). The deed, the Register application and a later change of seat are set out on our legal-address page.
Does a registered office at a virtual office make my Italian company tax resident in Italy?
Yes. A sede legale in Italy for the greater part of the tax period is one of three alternative tests, with the place of effective management and the main ordinary management (Art. 73(3) TUIR, valid to 31 December 2026). Any one of the three is enough, so the seat alone meets the test.
What is the difference between a business address and a registered office?
The registered office is the seat recorded in the Register of Companies. The operating address is where the business is actually carried on; it may or may not coincide with the seat and is notified to the chamber separately. A further place where an activity is carried on stably is a local unit, filed on form UL.
Do I have to register a second address with the Chamber of Commerce?
If the business is carried on there stably, it is a local unit, notified on form UL with stamp duty of EUR 0 and a secretarial fee of EUR 30 (chamber fee table, 2026). In Rome a new local unit of a capital company owes an annual chamber fee of EUR 24 for 2026.
Where must I declare where the books are kept?
In the VAT start-of-activity declaration, together with the registered office, the fiscal domicile and the places where the activity is carried on. A change is declared within 30 days, and a transfer of fiscal domicile takes effect from the 60th day (Art. 35 D.P.R. 633/1972, valid to 31 December 2026).
Can a provider give one PEC to all its domiciled companies?
No. A company's PEC must belong to that company alone, so one address cannot serve several companies, as the Rome Chamber of Commerce states under the 2015 ministerial directive. The director's personal PEC is a separate address again and may not coincide with the company's (Art. 5(1) D.L. 179/2012, as amended by D.L. 159/2025).
What does a business address in Italy cost?
State side only: a real second place of activity costs EUR 0 stamp duty and a EUR 30 secretarial fee on form UL, plus a 2026 Rome annual fee of EUR 24 per new unit of a capital company, or EUR 66 per unit of a company seated abroad. Registering the company PEC is free. Our fee is on request.
Is there a virtual office in Turin?
The rules on this page are national: the three kinds of address, the PEC, the VAT checks and the tax tests apply in every city. What differs is the competent chamber of commerce and its fees. Our office is in Rome; the cities where an address can be set up are discussed in a conversation.
Request a business address plan
Send us the company's details and where it will work; we reply with the address, PEC and filing steps.