starting a business
Starting a Business in Italy as a Foreigner, Step by Step
By Elena Riva, Formation and Register Lead, Milan · Reviewed by Stefano Colombo · Updated 12 October 2026
Rules as in force in 2026 · next review January 2027
The first decision is about the person: an EU citizen, a non-EU citizen abroad or a non-EU citizen already in Italy.
To start a business in Italy, begin with who you are: an EU citizen, a non-EU citizen settling abroad or one already in Italy. Then comes the route: sole trader, freelancer or company. The tax code, the deed or first declaration, the single filing to the Register, any licence, tax, INPS and the bank follow, each with its own legal term.
How do you start a business in Italy, step by step?
Opening a business in Italy is a sequence of decisions that bind in order. For a company, see what has to be decided before the Italian deed is signed.
Your gate
EU citizen, non-EU citizen abroad (the reciprocity condition) or non-EU citizen already in Italy (a permit of a listed kind).
Your route
Sole trader, freelancer, S.r.l., S.r.l.s., S.p.A. or, for a foreign company, a branch.
The right to work, only for a non-EU person working in Italy
Visa decided within 120 days; permit requested within 8 working days of entry.
The prerequisites
Tax codes, apostilled or legalised documents, a PEC (certified e-mail), a digital signature.
The deed or the declaration
The notary files a company's deed within 10 days; individuals file within 30 days of starting.
The single filing
Entry within 10 days of protocol, 5 for an electronic application; confirmations within 5 and 7 days.
The licence question
Nothing more, a SCIA through the SUAP, or a Chamber verification first.
Tax, social security and the bank
The VAT number, an INPS minimum, a bank that may refuse.
Buying an existing company, a transfer of quotas, is a separate route.
statute a term set by lawRegister Register procedure
Before the deed
- 1
Your gate
Who you are
- EU citizen: no residence permit
- non-EU citizen abroad: the reciprocity condition, checked by the notary or the Chamber
- non-EU citizen in Italy: a permit of a listed kind
- 2
The right to work
Only if a non-EU person will work in Italy
- statute visa decided within 120 days of the application (Art. 26(7) TUI)
- statute permesso di soggiorno (residence permit) requested within 8 working days of entry (Art. 5(2) TUI)
- 3
Your route
One of four
- sole trader
- freelancer
- company: S.r.l., S.r.l.s. or S.p.A.
- branch of a foreign company
- 4
Tax code and documents
The founders
- codice fiscale (tax code) from the Italian consulate abroad
- documents apostilled or legalised, then translated
- a PEC (certified e-mail) and a digital signature
From the deed to trading
- 5
Deed or declaration
The notary, or the individual
- statute the notary files a company's deed within 10 days (Art. 2330(1) c.c.)
- statute a sole trader's entry or a freelancer's form AA9/12 within 30 days of starting
- 6
The single filing
The Comunicazione Unica to the Register
- statute entry within 10 days of protocol, 5 if electronic (Art. 11(8) D.P.R. 581/1995)
- Register confirmations: the chamber within 5 days, each agency within 7
- 7
The licence tier
Set activity by activity
- nothing more
- a SCIA through the SUAP
- a Chamber verification first
- 8
Tax and INPS
The business
- VAT number through the single filing or form AA9/12
- an INPS minimum for a sole trader, owed even on a low income
- 9
The bank
The bank
- may refuse: no bank is obliged to open a business account
- statute identifies the customer and the beneficial owner before the relationship starts (Art. 18 D.Lgs. 231/2007)
No source gives the time of the whole path
Can a foreigner start a business in Italy?
The first gate turns on nationality and residence, and it is checked by the notary or the Chamber, not by the founder.
EU citizens
Free to set up a business, even as a sole trader, anywhere in the EU, Iceland, Norway or Liechtenstein (Your Europe), with no residence permit. In Milan, one not yet resident applies for residence within 90 days of entry.
Non-EU citizens settling abroad
To start a sole proprietorship, join a new general partnership, manage a new limited company or represent a foreign company, they meet the reciprocity condition (condizione di reciprocità): an Italian enjoys the same right in their country. The notary checks it at incorporation, the Chamber when a manager is appointed (Milan chamber).
Non-EU citizens already in Italy
They need a permit of a kind the Milan chamber lists, such as self-employment or family reasons, or a long-term permit; holders are exempt from the reciprocity check (Art. 1(2) D.P.R. 394/1999).
The rule behind the gate is Art. 16 of the preliminary provisions of the Civil Code. This guide names no country as meeting or failing it.
Do you need a visa to own or run an Italian business?
The visa route is for a non-EU person who will work in Italy, and only for an activity the law does not reserve to Italian or EU citizens (Art. 26(1) of the Consolidated Immigration Act, TUI). A foreigner entering on this route to trade, form a company or take a company office also shows adequate resources, the requirements Italian law sets for the activity, and a competent authority's attestation not older than three months (Art. 26(2)).
The Civil Code articles on directors (Arts. 2380-bis, 2383 and 2475) set no residence or nationality condition. That the visa rules therefore attach to work in Italy, not to owning or directing from abroad, is this guide's reading, not a rule any source states. None of the sources read makes owning a company a ground for a residence permit.
What are the terms of the self-employment visa and permit?
Each term is the statute's; no sum of them is the time of the whole path.
The attestation
Nothing bars the authorisation; the attestation is dated not more than three months earlier (Art. 26(2) TUI).
Provisional clearance
The questura (police immigration office) writes the nulla osta within 20 days of receiving the declaration (Art. 39(6) D.P.R. 394/1999).
The consulate
It acts within 30 days of the file (Art. 39(7)).
The visa
Issued or refused within 120 days of the application, used within 180 days of issue (Art. 26(7) TUI).
The permit
The permesso di soggiorno (residence permit) is requested within 8 working days of entry (Art. 5(2) TUI) and decided within 90 days (Art. 5(9)).
Validity and renewal
Valid up to two years (Art. 5(3-quater)); renewal is requested at least 90 days before expiry, from 22 May 2026 (Art. 5(4)).
How does the yearly quota work, and which route sits outside it?
The interministerial circular 8047 of 16 October 2025 fixes 650 self-employment entries for each of 2026, 2027 and 2028. A shared line of 500 covers entrepreneurs investing own resources of at least EUR 500,000 with three new jobs, free professionals, company officers, artists and innovative start-up founders, so the start-up visa sits inside the quota. The click days listed name only employee models.
Outside the quotas of Art. 3(4) TUI, one investor route is at least EUR 500,000 in the capital of a company or venture-capital fund formed and operating in Italy, held at least two years, or EUR 250,000 in an innovative start-up (Art. 26-bis(1)(b) TUI). The conditions are set out under our founder visa service.
What changes between a sole trader, a freelancer and a company?
The second decision is the route. The Italian business types below share the same six attributes, each with its source, and no column says which route suits whom.
| Route | Liability | How it enters the system | Who may found it | Capital | Tax and social security |
|---|---|---|---|---|---|
| Sole trader (impresa individuale) | The owner is personally responsible for the business's debts (Your Europe, EU-level summary) | Register entry within 30 days of starting (Art. 2196 c.c.); the Register number is the owner's tax code, the VAT number a different one | One natural person; a non-EU person through the gate above | Not stated in the sources read | Personal income tax at 23%, 33% or 43% (Art. 11 TUIR, as in force in 2026) or the 15% flat-rate regime where eligible; INPS floor EUR 18,808, minimum EUR 4,521.36 or EUR 4,611.64 a year |
| Freelancer (libero professionista) | A one-person business; Your Europe's sole-proprietor summary is the only source read | Form AA9/12 within 30 days of starting; no Register entry | A natural person practising an art or profession habitually | Not stated in the sources read | Personal income tax as above or the flat-rate regime; INPS separate fund 26.07% when not insured elsewhere |
| S.r.l. | Once registered, only the company answers with its assets; those acting before answer jointly and without limit; a sole member's exception (Arts. 2325, 2331 and 2462 c.c.) | Notarial deed; the notary files within 10 days; entry within 10 days of protocol, 5 if electronic | By contract, or by the unilateral act of one founder | EUR 10,000, or from EUR 1 to below EUR 10,000 paid in cash, with a profit reserve | IRES 24%; IRAP; a working member's INPS base can include undistributed profit |
| S.r.l.s. | As the S.r.l. | Notarial deed on a standard statute that cannot be varied; deed and entry exempt from stamp duty and secretarial fees, no notary fee | Natural persons only; a company cannot found it | From EUR 1 to below EUR 10,000, fully paid in cash at incorporation (Art. 2463-bis c.c.) | IRES 24%; IRAP |
| S.p.A. | As a company | Notarial deed; the same filing terms | Not stated in the sources read beyond the deed | EUR 50,000; at least 25% of cash contributions paid into a bank | IRES 24%; IRAP |
| Branch of a foreign company (sede secondaria) | Not an independent legal entity; an extension of the parent | Milan: online application signed by the notary within 30 days of depositing the foreign deed and 45 days of the deed | A foreign company | Not stated in the sources read | Set out on the branch-or-subsidiary page |
Sources: Your Europe; Civil Code, Book V; Registro Imprese; Agenzia delle Entrate; Art. 11 TUIR; L. 190/2014; INPS; Invest in Italy; Milan chamber.
The sole trader's liability line is Your Europe's EU-level summary, not the Italian rule itself.
How does a sole trader or a freelancer start?
To start a small business in Italy as one person, the sole trader (impresa individuale, also ditta individuale) is no separate legal person and asks for Register entry within 30 days of starting (Art. 2196 c.c.). The Register number is the owner's codice fiscale; the VAT number (partita IVA) differs, while a company's two normally coincide (Registro Imprese).
A freelancer (libero professionista) practising a profession habitually needs no Register entry and opens a VAT number with form AA9/12, filed with the Agenzia delle Entrate (the Revenue Agency) within 30 days of the start.
Registration and the start of activity are separate events: in the Milan districts the start date is notified to the REA (Repertorio Economico Amministrativo, the economic and administrative index) within thirty days, through the single filing.
What does each company form require?
A company exists only on registration; before it, those acting for it answer without limit, and after it only the company answers, save a sole S.r.l. member's exceptions (Arts. 2331, 2325 and 2462 c.c.).
The S.r.l.
The limited liability company (società a responsabilità limitata) is formed by notarial deed, also by one founder alone. Minimum capital is EUR 10,000, or from EUR 1 paid in cash with a profit reserve up to EUR 10,000 (Invest in Italy). A videoconference deed is allowed for an S.r.l. with its seat in Italy and capital paid in cash (Art. 2(1) D.Lgs. 183/2021). Deed and costs: the single-member S.r.l. in Italy.
The S.r.l.s.
The simplified S.r.l. (S.r.l. semplificata) is open to natural persons only, so a company cannot found it (Art. 2463-bis c.c.). Its statute is standard; the deed and entry carry no stamp duty, secretarial fee or notary fee (Art. 3(3) D.L. 1/2012).
The S.p.A.
The joint-stock company (società per azioni) needs EUR 50,000 of capital, with at least 25% of cash contributions paid into a bank (Art. 2342 c.c.).
A branch or a representative office
Neither is a separate legal entity; a representative office is non-commercial only (Invest in Italy). The choice is covered under opening a branch in Italy.
How a foreign group combines these is a structuring decision: structuring a group in Italy.
What must be in place before the deed or the first filing?
Five things come before anything is signed or filed.
- Your tax code (codice fiscale). Abroad, it comes from the Italian consulate of the country of residence; in Italy, a first code needs a booked in-person appointment and, for a non-EU applicant, proof of the right to stay (Agenzia delle Entrate, tax identification number for foreign citizens).
- No code yet. For a non-resident with none, the Art. 4 data and foreign domicile meet the duty to state it (Art. 6 D.P.R. 605/1973, in force to 31 December 2026); practice is not covered here.
- Foreign documents. Apostilled or legalised, then translated into Italian and declared true (Foreign Ministry, legalisation of documents).
- Certified e-mail (PEC, domicilio digitale). A new company registers one, and since 31 October 2025 its sole director, managing director or chairman registers a personal one too (D.L. 159/2025, as the Milan chamber reports).
- A digital signature (firma digitale). It signs every Register request (Milan chamber).
Who founds, which vehicle, who signs? We settle it with you before the deed and coordinate the notary who receives it.
How does the business get onto the Register?
The Comunicazione Unica (single filing) reaches the Register, the tax agency, INPS, INAIL and, where needed, the SUAP.
The notary files (a company)
Within 10 days (Art. 2330(1) c.c., since Law 12/2019, in force 13 February 2019; Modena Chamber of Commerce).
Or the individual files
A sole trader's entry, or a freelancer's form AA9/12, within 30 days of starting.
The single filing
Register entry, tax-code and VAT requests, INPS and INAIL positions and an optional SCIA; filed through DIRE since 12 February 2026.
The entry
Within 10 days of protocol, 5 for an electronic application (Art. 11(8) D.P.R. 581/1995).
The confirmations
The chamber to the company PEC within 5 days, each agency within 7 (GuidaComUnica, Registro Imprese).
Deed to entry is at most 10 plus 5 days by statute: arithmetic of two terms, not the whole path, and no source gives a total.
Do you need a business licence in Italy?
Italy has no general trading licence; each activity falls into one of three tiers.
Nothing beyond the filing
Where the activity needs no administrative step, the single filing is enough (Registro Imprese; the Rome chamber's SUAP page).
A SCIA through the SUAP
A certified notice of start of activity (segnalazione certificata di inizio attività) replaces an authorisation that depends only on legal requirements (Art. 19(1) L. 241/1990). Trading starts on filing; the administration may prohibit it within 60 days (Art. 19(3)). The SUAP (one-stop desk for productive activities) takes it online only, never on paper or by PEC.
A Chamber verification first
In Milan, for eight activities, among them wholesale trade, car repair, cleaning and real estate brokerage, the requirements form goes to the Register through ComUnica on the day the activity starts, and the Chamber verifies the requirements (Milan Chamber of Commerce, verified activities). What it takes to set up a company in Milan has a page of its own.
Each activity's regime is set by D.Lgs. 222/2016, not read for this guide, so no activity is called licence-free here.
Three licence tiers, none ranked
Nothing beyond the filing
no administrative step
- The single filing is enoughwhere the activity needs no administrative step (Registro Imprese; the Rome chamber's SUAP page)
SCIA through the SUAP
segnalazione certificata di inizio attività (certified notice of start of activity)
- Replaces an authorisationlawone whose grant depends only on legal requirements (Art. 19(1) L. 241/1990)
- Trading starts on filinglawthe administration may prohibit it within 60 days (Art. 19(3) L. 241/1990)
- Online onlynever on paper or by PEC to a telematic SUAP
Chamber verification first (Milan)
eight activities
- The eightwholesale trade, car repair, installation of technological systems, cleaning, pest control and sanitising, porterage, real estate brokerage, commercial agency and shipping agency
- Verified on the day the activity startschamberthe requirements form goes with the Register application through ComUnica
Which tier a given activity falls into is set activity by activity (D.Lgs. 222/2016); no activity is placed in a tier beyond the Milan eight.
What does the state charge to start?
How much does it cost to start a business in Italy? The state's own charges are listed one by one, with source and year, and never totalled. Our own fees are quoted on request.
| Charge | Sole trader (Milan, 2026) | Company (2026) | Source | Note |
|---|---|---|---|---|
| Registration tax on the deed | None (no deed) | EUR 200, fixed, on an incorporation deed with cash contributions | Art. 26(2) D.L. 104/2013 | Not stated for an S.r.l.s. deed |
| Stamp duty | EUR 17.50 per application, covering the attached documents | EUR 156 on the deed, paid through the MUI | Milan chamber costs page; Romagna chamber table | The S.r.l.s. deed and entry are exempt |
| Secretarial fee | Varies by practice | EUR 90 for entering the deed with the sole-member notice | Romagna chamber table, revision 16 of 27 January 2026 | The S.r.l.s. is exempt |
| Surcharge for four activities | EUR 9 | EUR 15 | Milan chamber costs page | Installation of plants, car repair, cleaning, porterage |
| First annual chamber fee | EUR 120 ordinary section; EUR 52.80 (paid as EUR 53) special section | EUR 120, capital company | Rome chamber, 2026 | Includes the 50% reduction and the 20% uplift; paid at registration or by F24 within 30 days of the application |
| First annual fee, foreign branch | Not applicable | EUR 66 per secondary seat | Rome chamber, 2026 | Per branch |
| Notary's fee | Not applicable | No official scale; agreed with a written estimate | Art. 9(1) and (4) D.L. 1/2012 | No notary fee on the S.r.l.s. standard deed |
Sources: D.L. 104/2013 and D.L. 1/2012; Milan, Romagna and Rome chambers, 2026.
The notary's fee has no scale: it is agreed with a written estimate (Art. 9 D.L. 1/2012). The first annual fees use the Rome chamber's 2026 table; see our company formation in Rome service.
Which taxes does each route pay?
A company, whether an S.r.l., an S.r.l.s. or an S.p.A., pays IRES, the corporate income tax, at 24% (Agenzia delle Entrate), plus the regional IRAP, named here without its rate. A branch's tax belongs to the branch-or-subsidiary page.
A sole trader or freelancer pays personal income tax (IRPEF) under Art. 11(1) TUIR as in force to 31 December 2026: 23% up to EUR 28,000, 33% up to EUR 50,000 and 43% above.
The flat-rate regime (regime forfettario) taxes at 15% an individual whose receipts or fees in the previous year were not above EUR 85,000 (Art. 1(54) and (64) L. 190/2014, as in force to 31 December 2026). A non-resident qualifies only if resident in the EU or an EEA State with adequate exchange of information and producing at least 75% of their income in Italy; control of an S.r.l. in a related activity excludes it (Art. 1(57)).
D.Lgs. 117/2026 renumbers the TUIR from 1 January 2027; this guide is re-read before then.
What does social security cost, and when does INAIL come in?
Social security is not a tax, but it is a cost of starting.
Sole trader (craftspeople or traders fund)
For 2026 the income floor is EUR 18,808, and the minimum is EUR 4,521.36 (craftspeople) or EUR 4,611.64 (traders) a year, owed even on a lower income; above it, 24% or 24.48% up to EUR 56,224 (INPS circular 14 of 2026).
Freelancer (separate fund)
26.07% when not insured elsewhere (INPS circular 8 of 2026).
Working member of an S.r.l.
The contribution base can include the member's share of the company's declared business income, distributed or not (INPS information sheet).
The first employee
Employer duties start with the first hire: a later hire is enrolled with INPS by the 16th of the month after the one for which contributions are due, INAIL is told at the start of work or within five days (Art. 12 D.P.R. 1124/1965), and the employment service the day before (Art. 9-bis D.L. 510/1996). Payroll formalities the employer does not handle itself or through its own staff may be taken on only by enrolled professionals (Art. 1 L. 12/1979): see the payroll services page.
Do you need an Italian bank account, and when?
Not before an S.r.l. deed signed in person: the capital is paid to the management body named in the deed. An S.p.A. pays at least 25% of cash contributions into a bank first (Arts. 2464(4) and 2342 c.c.).
No bank is obliged to open a payment account, save a consumer's basic account (Banca d'Italia). The bank identifies the customer, the person acting for it and the beneficial owner before the relationship starts (Art. 18 D.Lgs. 231/2007). Help with the account: our corporate bank account service.
What comes after the start?
These duties start with the business.
- The start date. Notified to the REA within thirty days, through the single filing (Milan districts).
- The first chamber fee. At registration or by F24 within 30 days of the application.
- The beneficial owners (a company). Reported electronically to the Register (Art. 21(1) D.Lgs. 231/2007; D.Lgs. 210/2025, in force since 9 January 2026), with the sanction the law writes. The chambers report no term running and no sanction applied (Bergamo chamber, 25 June 2026); since 23 July 2026 access is not open to the public (D.Lgs. 122/2026).
- Books, accounts and returns. Kept, approved and filed by a company; the accounting and tax-return pages set them out.
- The first hire. The employer duties of the section above.
Which decisions need a conversation before anything is filed?
This guide does not decide these. Each depends on facts only you hold, and each has its conditions above.
- Is the person's gate met, and who checks it?
- Will anyone work in Italy, and on which entry route?
- Sole trader, freelancer or company, and which company?
- Does the activity need a SCIA or a Chamber verification?
- How does a foreign group hold the Italian company, and who appears as its holder?
At FormaItalia the structure is settled with the client before the registration; the notary receives the deed, and any visa application is lodged by the applicant. Request a structure plan before anything is filed.
From our practice: a worked example
A worked example from this page's rules, not a client case: an EU citizen not yet resident and a non-EU partner abroad form one S.r.l. in Milan. The EU partner applies for residence within 90 days of entry; the notary checks the other's reciprocity; the partner abroad asks the Italian consulate for a codice fiscale. The notary files within 10 days, an electronic application is entered within 5 days of protocol, and the company owes IRES at 24%.
On such a file we check each gate, prepare the documents list and coordinate the notary.
Elena Riva, Formation and Register Lead, Milan. Elena Riva runs the formation file from the first identity document to the Register entry.
Official sources cited
- Consolidated Immigration Act (D.Lgs. 286/1998), Art. 26: the self-employment entry route, its conditions and its terms (Normattiva)
- Consolidated Immigration Act, Art. 26-bis: the investor routes outside the quotas (Normattiva)
- Consolidated Immigration Act, Art. 5: permit request, validity, renewal and decision terms (Normattiva)
- L. 241/1990, Art. 19: the certified notice of start of activity (SCIA) (Normattiva)
- Interministerial circular 8047 of 16 October 2025: the self-employment quota for 2026 to 2028 and its categories (Ministry of Labour)
- Tax identification number for foreign citizens (Agenzia delle Entrate)
- Legalisation of documents: legalisation, apostille and translation (Foreign Ministry)
- INPS circular 14 of 9 February 2026: the income floor and minimum contribution of craftspeople and traders (INPS)
- Company Register, foreign citizens: EU citizens, reciprocity and permits (Milan Chamber of Commerce)
- Activities verified by the Chamber of Commerce (Milan Chamber of Commerce)
- Deed of incorporation filed within 10 days: Art. 2330(1) c.c. as amended by Law 12/2019 (Modena Chamber of Commerce)
- Starting a business: EU citizens, sole traders and limited companies (Your Europe)
Also cited, by article or by authority: Art. 16 of the preliminary provisions and Book V of the Civil Code; D.P.R. 394/1999; D.P.R. 605/1973 and D.P.R. 581/1995; D.Lgs. 183/2021; D.L. 1/2012 and D.L. 104/2013; L. 190/2014 and Art. 11 TUIR; D.Lgs. 231/2007, D.Lgs. 210/2025 and D.Lgs. 122/2026; D.P.R. 1124/1965, D.L. 510/1996 and L. 12/1979; INPS circular 8 of 2026; Registro Imprese and GuidaComUnica; Invest in Italy; the Banca d'Italia; the Rome, Romagna and Bergamo Chambers of Commerce.
Frequently asked questions
Can a foreigner start a business in Italy?
Yes, on conditions that depend on who you are. An EU citizen can, even as a sole trader, and needs no residence permit to settle. A non-EU citizen settling abroad must meet the reciprocity condition, which the notary or the Chamber checks. A non-EU citizen already in Italy needs a permit of a listed kind or the long-term permit.
Can a US citizen start a business in Italy?
The answer is the rule for any non-EU citizen. From abroad, the reciprocity condition applies and is checked by the notary or the Chamber. Working in Italy in person needs the self-employment entry visa, inside a yearly quota of 650, or an investor route outside the quota. This guide does not say whether any given country meets the reciprocity test.
Should I start as a sole trader or as a company?
This guide does not choose. A sole trader is no separate legal person, answers with their own assets, enters the Register within 30 days of starting and owes an INPS minimum even on a low income. A company exists only on registration after a notarial deed, with capital from EUR 1 for an S.r.l. and EUR 50,000 for an S.p.A.
Do I have to live in Italy to own or direct a company?
The Civil Code articles on directors set no residence or nationality condition, and management of an S.r.l. or S.p.A. may be entrusted to non-members. Residence matters for a person who will work in Italy, for a non-EU person's reciprocity abroad, and for tax. No source read makes owning a company a ground for a residence permit.
Do I need a visa to open a company?
No source makes a visa a condition of owning or directing a company from abroad; that reading is this guide's, and reciprocity still applies. A non-EU person coming to Italy to work as self-employed or as a company officer needs the self-employment entry visa (Art. 26 TUI) or, outside the quota, an investor visa (Art. 26-bis TUI).
Where do I get the codice fiscale if I am abroad?
From the Italian consulate of the country where you live, which is where the tax agency sends non-resident individuals. In Italy, a first code at a tax agency office needs a booked in-person appointment, for EU and non-EU citizens alike, and a non-EU applicant must also prove the right to stay, even temporarily.
Do I need a business licence in Italy?
Not as a general rule. Where an activity needs no administrative step, the single filing is enough. Where a licence depends only on legal requirements, a SCIA replaces it and the activity starts from the filing. In Milan the Chamber verifies the requirements of eight activities first. Which regime a given activity needs is set activity by activity.
Can I use the 15% flat-rate regime?
Only if your receipts or fees in the previous year were not above EUR 85,000 (L. 190/2014 as in force to 31 December 2026). A non-resident must be resident in the EU or an EEA State with adequate exchange of information and earn at least 75% of their income in Italy. Controlling an S.r.l. in a related activity excludes it.
How much does it cost the state to start?
A sole trader in Milan pays EUR 17.50 stamp duty per application and a first chamber fee of EUR 120 (EUR 52.80 in the special section). A company pays EUR 200 registration tax, EUR 156 stamp duty, a EUR 90 secretarial fee for entering the deed with the sole-member notice, and a EUR 120 first fee. Nothing is totalled.
Do I have to register with INPS and INAIL?
The single filing carries the requests for both. A sole trader's own INPS fund carries a minimum contribution owed even on a low income. The employer's INPS position and the INAIL notice come with the first employee: INAIL at the start of work or within five days after it, the employment service by the day before.
Do I need a bank account before I register?
Not for an S.r.l. deed signed in person, where the capital is paid to the management body named in the deed. An S.p.A. pays at least 25% of its cash contributions into a bank first. No bank is obliged to open a business account, and the bank identifies the customer and the beneficial owner before it does.
How long does it take to start a business in Italy?
The statute fixes only the pieces. The notary files a company's deed within 10 days, the Register enters it within 10 days or 5 for an electronic application, and confirmations follow within 5 and 7 days. A freelancer's VAT form is due within 30 days of starting. The self-employment visa is decided within 120 days. No source gives a total.
What are the advantages and disadvantages of doing business in Italy?
No verdict, only sourced points. On one side: IRES at 24%, an S.r.l. from EUR 1 of capital, and an online deed for an S.r.l. with its seat in Italy and cash capital. On the other: a notary for every company, the INPS floor for a sole trader, reciprocity and a quota for non-EU workers, and banks that may refuse.
Is there a free house for starting a business in Italy?
No national scheme appears in any source this guide relies on. The searches that ask this question point to municipal house schemes, which are local offers outside the subject of this guide, and nothing here describes their conditions, the towns that run them or whether they are tied to starting a business.
What kind of business can I start in Italy?
The sources give no list of permitted businesses. They give two rules: a non-EU person entering for self-employment may do so only for an activity the law does not reserve to Italian or EU citizens, and some activities need a SCIA or a Chamber verification before they start. Neither rule ranks one business above another.
Forming the company. An S.r.l. for a foreign founder, with the deed received by a notary we coordinate: the single-member S.r.l. in Italy.
The first Italian number. Codice Fiscale for Foreigners and Companies in Italy