Company formation in Rome
Company Formation in Rome, from the Structure to the Register
A new Italian company seated in Rome, its vehicle, directors and seat decided before the notary is booked.
- Entered in the Rome chamber's Register of Companies
- Notary files the deed within 10 days (Art. 2330(1) c.c.)
- S.r.l. or S.r.l.s. deed possible by videoconference (Art. 2 D.Lgs. 183/2021)
- 2026 Rome diritto annuale (annual chamber fee): EUR 120, uplift included (Rome chamber)
A Rome seat means the Rome chamber's Register; FormaItalia coordinates the file from Milan.
Forming a company seated in Rome
This service is for foreign groups, their advisers and non-resident founders seating a new Italian company in Rome. A Rome seat decides the Register, the chamber that collects the annual fee and stamps the books, the municipal desk for activity filings and the IRAP table. The national route: forming an Italian company.
FormaItalia works from Milan (Via Roma 78). We prepare and coordinate; the notary receives the deed and the Rome Register enters the company. The order is fixed: the structure, then directors, PECs and seat, then the notary.
What's included, and who performs each act
What we prepare, and who performs each reserved act.
The structure decision first
Vehicle and ownership, direct or through a holding, decided with you before anything is booked; see our holding company set-up service.
Rome subsidiary or Rome branch
Conditions side by side: in 2026 the Rome chamber charges EUR 120 for a new capital company, EUR 66 for a foreign secondary seat.
Tax codes and foreign documents
Each individual founder and director applies in person for a first codice fiscale (tax code), at an Italian consulate abroad or an Agenzia delle Entrate office (Agenzia delle Entrate); we assemble the legalised or apostilled file.
Both PECs before the deed
The company's own PEC (posta elettronica certificata, certified email) and the director's personal PEC, which cannot be the company's (Milan chamber).
The Rome seat, arranged with a provider
The address model set with you; the address comes from a provider under its own contract and due-diligence file, never from us.
The notary, coordinated
In person, by attorney or, for a cash-capital S.r.l. or S.r.l.s., by videoconference; the notary receives the deed, checks reciprocity and files it.
The Rome filing, followed to the entry
The single filing (Comunicazione Unica), sent through DIRE since 12 February 2026, followed to the entry (Register guide).
The first-year duties, scheduled
The annual fee, the books' concession tax, the sole-member notice, the beneficial-owner form a director signs.
The decisions a Rome filing needs first
Decide in this order: vehicle and ownership, subsidiary or branch, then directors and seat. The full comparison sits with our corporate structuring service.
| Point | S.r.l. | S.r.l.s. | S.p.A. | Branch (sede secondaria) of the foreign parent |
|---|---|---|---|---|
| Nature | Italian company with legal personality from its Register entry (Art. 2331 c.c.); as a subsidiary, an independent legal entity | As the S.r.l. | As the S.r.l. | Not an independent legal entity: an extension of the parent, which answers for its operations |
| Who may found or open it | Natural or legal persons; a non-EU founder subject to reciprocity (Art. 16 disp. prel. c.c.) | Natural persons only (Art. 2463-bis c.c.) | Natural or legal persons; reciprocity as for the S.r.l. | The foreign company itself (Art. 2508 c.c.) |
| Minimum capital | EUR 10,000, or EUR 1 to below EUR 10,000 paid in full in cash, with one fifth of profit to reserve | EUR 1 to below EUR 10,000, in cash | EUR 50,000 (Art. 2327 c.c.) | Not applicable: the branch is part of the parent |
| Deed | Notarial public deed (Art. 2463 c.c.) | Ministerial standard statute, which cannot be changed; no notarial fee (Art. 3(3) D.L. 1/2012) | Notarial public deed stating the administration system (Art. 2328 c.c.) | The parent's resolution; Milan requires its deposit with an Italian notary, and the Rome route is checked with the notary at engagement |
| Capital paid at or before the deed | At least 25% of cash contributions to the management body named in the deed; 100% for a single founder (Art. 2464 c.c.) | In full, in cash | At least 25% into a bank before the deed, all of it for a single founder; returned if not registered within 90 days | Not applicable |
| Deed by videoconference | Yes, with seat in Italy and cash capital (Art. 2(1) D.Lgs. 183/2021) | Yes, on the same conditions | Not within Art. 2(1) | Not applicable |
| Rome diritto annuale, 2026 | EUR 120 | EUR 120 | EUR 120 | EUR 66 for each secondary seat |
| Tax position from the Rome seat | Italian-resident with the seat held for the greater part of the tax period (Art. 73(3) TUIR, as in force in 2026) | As the S.r.l. | As the S.r.l. | Permanent establishment of the parent (Art. 162 TUIR, as in force in 2026) |
| Registration term | Notary files within 10 days of the deed (Art. 2330(1) c.c.) | As the S.r.l. | As the S.r.l. | Registration requested within 30 days (Art. 2197 c.c.) |
Sources: Civil Code; Invest in Italy; Milan chamber; D.L. 1/2012; D.Lgs. 183/2021; Rome chamber, 2026; TUIR.
Which form fits turns on the group, the activity and the tax exposure; we settle it with you before the notary is booked.
From the first decision to the Rome Register entry
Decisions first, the notary second, the Register third. To take over an existing company instead, see the ready-made companies page.
law set by statuteprocedure the Register's or an authority's published procedureno term no official term
Decide and prepare
- 1
Vehicle and ownership
You, with us
- no term no official term
- 2
Subsidiary or branch
You, with us
- law a branch's registration within 30 days (Art. 2197 c.c.)
- 2026 Rome chamber fee: EUR 120 for a new capital company, EUR 66 for a foreign secondary seat
- 3
Tax codes
Each founder and director, at a consulate or the Agenzia delle Entrate
- no term no official term
- 4
Foreign documents
You: legalised or apostilled, then translated
- no term no official term
- 5
Company PEC and director's PEC
You, through a provider
- law the application is suspended without the company's own PEC (Art. 16(6-bis) D.L. 185/2008, to 31 December 2026)
- 6
Rome seat and address model
You, with a provider
- no term no official term
Form
- 7
Capital
The founders
- law at least 25% of cash contributions, all of it for a single founder (Art. 2464 c.c.)
- 8
The deed
The notary: in person, attorney or videoconference
- no term one session
- 9
Filing with the Rome Register
The notary
- law within 10 days of the deed (Art. 2330(1) c.c.)
- 10
Entry
The Register
- law within 10 days of protocol, 5 if electronic (Art. 11(8) D.P.R. 581/1995)
- 11
Confirmations
The Register and the agencies
- procedure to the PEC in 5 days, agencies in 7 (Register procedure)
- 12
First diritto annuale (annual chamber fee)
The directors
- procedure EUR 120 by F24 within 30 days if unpaid at filing (Rome chamber, 2026)
After the entry
- 13
VAT risk analysis
The Agenzia delle Entrate
- no term no term in the statute
- 14
Beneficial-owner form and sole-member notice
The directors: a director signs the form
- signs the legal representative or a director; a notary or an intermediary may only send it
- 15
Books and concession tax
The directors
- procedure concession tax by 16 March each year (Agenzia delle Entrate, 2026)
- 16
Bank account
The bank
- no term no official term
The law sets no total
Decide vehicle, ownership, subsidiary or branch
You, with us; no statutory term. A branch's registration is requested within 30 days (Art. 2197 c.c.).
Tax codes and foreign documents
A code for each individual founder, director and permanent representative; foreign documents legalised or apostilled (Ministry of Foreign Affairs), then translated with certification, as practice asks. No official term.
Both PECs
Opened through a provider; the two must differ, and a new company's application without its own PEC is suspended (Art. 16(6-bis) D.L. 185/2008, valid to 31 December 2026).
The Rome seat
The statute names the municipality, the Register application the street (Art. 111-ter disp. att. c.c.); then the provider's contract. No official term.
Capital and the deed
Contributions as the vehicle requires; the deed in person, by attorney or by videoconference (Art. 2 D.Lgs. 183/2021); the notary pays the stamp duty through the MUI. One session.
Filing with the Rome Register
The notary files within 10 days of the deed (law, Art. 2330(1) c.c.), with a SCIA (certified notice of start of activity) only where the activity needs one.
Entry
At most 10 days from protocol, 5 if electronic (law, Art. 11(8) D.P.R. 581/1995); the company exists from entry. PEC confirmation in 5 days, agencies in 7 (Register procedure).
After the entry
The first diritto annuale by F24 within 30 days if unpaid at filing; the VAT risk analysis, no statutory term; the beneficial-owner form; the books' concession tax by 16 March.
Vehicle, branch or Rome seat still open?
We set the options and their conditions side by side; you decide, then the notary is booked.
Documents you will need
Practice, not statute: no official list exists for a corporate founder; the notary has the last word.
- Passport of each founder and director
- Italian tax code of each individual founder, director and permanent representative
- Corporate founder: a current extract from its home register
- Corporate founder: its statute
- Corporate founder: board resolution approving the subscription and naming the signatory
- Foreign documents legalised or apostilled, then translated with certification
- Power of attorney if a founder attends neither in person nor by video
- The company PEC and the director's separate personal PEC
- A Rome street address and the right to use it (lease, loan for use, domiciliation)
- Non-EU director living in Italy: a residence permit (Milan chamber rule)
- Branch only: parent's resolution, representatives' appointment, translated statute
What the state charges for a Rome company in 2026
Each state charge with its year and source; no total row.
| Item | Amount | Paid on or to | Year and source |
|---|---|---|---|
| Registration tax, fixed measure | EUR 200 | On the deed; whether it is due on an S.r.l.s. deed is an open question | Art. 26(2) D.L. 104/2013 |
| Stamp duty on the notarial deed, no real estate | EUR 156 (EUR 300 with a real-estate contribution) | Paid by the notary through the MUI (Modello Unico Informatico) | Romagna chamber table; decree of 22 February 2007 |
| Secretarial fee, deed with the sole-member notice | EUR 90 in the Romagna chamber's 2026 table | Rome refers each filing's amount to its SARI portal; where several filings stem from one act, only the highest fee is due | Romagna chamber, revision 16 of 27 January 2026; Rome chamber |
| First diritto annuale, new capital company registered in Rome in 2026 | EUR 120, the 50% reduction and the 20% uplift already applied | Rome chamber, at the filing through Telemaco or by F24 within 30 days (tax code 3850, entity code RM) | Rome chamber, 2026 |
| Diritto annuale, each secondary seat or local unit of an enterprise seated abroad | EUR 66 | Rome chamber | Rome chamber, 2026 |
| Diritto annuale, each new local unit of a capital company | EUR 24 | Rome chamber | Rome chamber, 2026 |
| Standard-model S.r.l.s. | Deed and Register entry exempt from stamp duty and secretarial fees; no notarial fee | Registration tax: see the first row | Art. 3(3) D.L. 1/2012 |
| Concession tax on the corporate books (tassa di concessione governativa) | EUR 309.87 a year where the subscribed capital on 1 January does not exceed EUR 516,456.90 | By 16 March each year | Agenzia delle Entrate, 2026 |
| Late or omitted diritto annuale | 10% late; 30% to 100% omitted | The Rome chamber states a range of 10% to 100% | Art. 4 D.M. 54/2005 |
The notary's fee has no official scale: it is agreed in a written estimate (Art. 9 D.L. 1/2012); on the online route with the uniform models it is capped at half the Table C amount of D.M. 140/2012 (Art. 2(3) D.Lgs. 183/2021). Ours is on request.
Registered office, virtual office and tax in Rome
"Virtual office" is a market name for a mail-and-address service, not a Register category.
One registered office, other places apart
One and only one registered office (sede legale); an operating seat (sede operativa) may coincide with it; a local unit (unità locale) is a stable place elsewhere (Register of Companies). See the sede legale of a new company.
What the deed and the filing state
The statute names only the municipality, Roma (Art. 2463 c.c.); the application gives the street. Many capital companies name a professional's office (Register of Companies).
A VAT number at an address with nothing behind it
Risk checks and possible visits follow a new VAT number; failure means cancellation and a EUR 3,000 penalty, and a new VAT number afterwards only against a three-year surety of at least EUR 50,000 (Art. 35(15-bis) to (15-bis.2) D.P.R. 633/1972; Art. 11(7-quater) D.Lgs. 471/1997; valid to 31 December 2026).
The effective seat counts too
Third parties may treat the effective seat as the seat where the two differ (Art. 46 c.c.). The Rome Register's page, last edited on 4 June 2021, states that it cannot start an ex officio cancellation or seat transfer of a capital company missing from its seat, for want of a rule.
Tax residence and permanent establishment
A Rome registered office held for the greater part of the tax period makes the subsidiary Italian-resident on its own (Art. 73(3) TUIR); a branch is the parent's permanent establishment (Art. 162 TUIR); both as in force in 2026.
IRAP and the Lazio table
The regional production tax: ordinary rate 3.90%, variable by up to 0.92 points (IRAP 2026 instructions); Lazio sets its own rates within that range. A company whose people all work in Rome owes it all to its domicile region.
Moving the seat later
Within Rome, a directors' application with no deed (Art. 111-ter disp. att. c.c.); to another comune (municipality), a notarised shareholders' resolution (Art. 2436 c.c.). For a Milan seat: company formation in Milan.
Rome traps we plan around
Each with its source and our handling.
A filing suspended for a missing PEC
A new company's application waits for its own PEC, of that company alone (Rome chamber); the Milan chamber also suspends one without the director's PEC. We set both first.
A company PEC that lapses later
No valid PEC means a EUR 412 reduced-payment sanction and an ex officio, receive-only address for tax and court acts (Art. 37 D.L. 76/2020, per the Rome chamber's PEC guide). Renewal is calendared.
An unpaid annual fee that stops the books
Rome stamps books only for a company paid up for 2026, once due, and 2025 to 2021; certificates need 2025 to 2021 (Rome chamber). We keep one calendar.
A SCIA sent the wrong way
A SCIA sent by PEC or paper to a telematic SUAP (one-stop desk for productive activities) is not valid; an incomplete file may be completed once, within thirty days (Rome chamber SUAP FAQ). It goes with the single filing.
A beneficial-owner form only a director can sign
The legal representative or a director signs it; a notary or intermediary may only send it (Rome chamber). The duty: Art. 21(1) D.Lgs. 231/2007; D.Lgs. 210/2025, in force since 9 January 2026, amended Art. 21(2)(f) and (5)(d). We prepare it for signature.
Need the Rome calendar set before the deed?
The PECs, the seat and the first-year duties set in one plan before the notary is booked.
Why work with FormaItalia on a Rome company
Elena Riva
Formation and Register Lead, Milan office. Italian, English, French. Runs the formation file from the first identity document to the Register entry.
FormaItalia B.V., Via Roma 78, 20121 Milano; Monday to Friday, 09:00 to 18:00, Milan time. We are not a law firm, a notary or a fiduciary: the notary receives the deed; tax returns are transmitted by an authorised intermediary we coordinate.
From our practice
, a worked example (not a client case):** a foreign parent, sole founder of a Rome S.r.l., pays the whole cash contribution at the deed; both PECs precede the booking; the deed is signed by videoconference; the notary files within 10 days, with the sole-member notice and the EUR 120 fee.
Frequently asked questions
What does the state charge to register a company in Rome?
Registration tax of EUR 200 (Art. 26(2) D.L. 104/2013), stamp duty of EUR 156 paid through the MUI, a secretarial fee (EUR 90 in the Romagna chamber's 2026 table; Rome refers each filing to SARI) and the first diritto annuale, EUR 120 (Rome chamber). The notary's fee has no official scale, so no total is given.
Is the EUR 120 annual fee before or after the 2026 uplift?
After. The Rome chamber's 2026 table states that its amounts already include the 50% reduction and the 20% uplift. The MIMIT decree of 17 March 2026, published on 28 April 2026, authorises the uplift for 2026, 2027 and 2028, so EUR 120 is the whole first-year amount for a new capital company.
Can the company be formed in Rome without anyone travelling?
For an S.r.l. or S.r.l.s. with its seat in Italy and capital paid in cash, yes: the notary may receive the deed by videoconference, and receives it in any case when every party lives abroad (Art. 2(1) and (4) D.Lgs. 183/2021). The decree names no Rome notary as a condition. An S.p.A. deed is outside that rule.
Can a foreigner own a Rome company, and can a non-EU founder own all of it?
Yes, subject to reciprocity for a non-EU founder, including a foreign legal person. The Milan chamber lists reciprocity as a condition for non-EU founders, and the public official receiving the request checks it (Art. 16 disp. prel. c.c.). The S.r.l.s. is for natural persons only, so a corporate founder uses the S.r.l. or the S.p.A.
Can a US citizen start a company in Rome?
The rule is the one for every non-EU founder: reciprocity, checked by the public official receiving the request and verifiable at the Italian embassy in the home country (Milan chamber). An S.r.l. deed can be signed by videoconference (Art. 2(1) D.Lgs. 183/2021). Living in Italy is a separate decision, with a permit route of its own.
What stops a Rome incorporation filing?
A missing company PEC: the Register suspends a new company's application until its own PEC is entered, and that PEC must belong to the company alone (Art. 16(6-bis) D.L. 185/2008, valid to 31 December 2026; Rome chamber). The director's personal PEC must differ from the company's, and the Milan chamber suspends a filing without it, so we set both first.
Subsidiary or branch: what differs for a foreign parent in Rome?
A subsidiary is resident through a Rome seat held for most of the tax period; a branch is the parent's permanent establishment (Art. 73(3) and Art. 162 TUIR, as in force in 2026). In 2026 Rome charges the subsidiary EUR 120 and the branch EUR 66, which registers within 30 days. Which suits a group, we settle with you.
Can the registered office be a "virtual office" or a provider's address?
The Register knows the registered office, the operating seat and the local unit, not a virtual office; many capital companies name a professional's office. A new VAT number faces risk checks wherever the address is (Art. 35 D.P.R. 633/1972, valid to 31 December 2026), and a seat apart from the effective one does not shield the company (Art. 46 c.c.).
Does a Rome seat change the tax position?
Yes. A registered office held for the greater part of the tax period makes the subsidiary Italian-resident; a branch is a permanent establishment (Art. 73(3) and Art. 162 TUIR, as in force in 2026). IRAP follows pay: 3.90% ordinary, varied by region, and a company whose people all work in Rome owes it all to its domicile region.
What if the annual chamber fee is not paid?
A sanction of 10% for late payment and 30% to 100% for omitted payment (Art. 4 D.M. 54/2005). In Rome the books are not stamped and Register certificates are not issued until the unpaid years are settled (Rome chamber). The fee is also due in full for the calendar year, however short the registration in that year.
Which office registers a company seated in Rome, and when does the company exist?
The Register of Companies kept by the Rome chamber, where the notary files the deed within 10 days (Art. 2330(1) c.c.). The Register enters it at most 10 days from protocol, 5 for an electronic application (Art. 11(8) D.P.R. 581/1995). The company acquires legal personality on entry, not on signature (Art. 2331 c.c.).
What is an LLC called in Italy?
The società a responsabilità limitata, or S.r.l.: minimum capital EUR 10,000, or from EUR 1 paid in full in cash (Invest in Italy). Its simplified form, the S.r.l.s., is for natural persons only (Art. 2463-bis c.c.). The joint-stock S.p.A. needs EUR 50,000 (Art. 2327 c.c.). The decisions table above sets the forms side by side.
Who may do which step, the notary or a formation agent?
The notary receives the deed and files it (Art. 2330(1) c.c.). Whoever constitutes companies for others is a company service provider, an obliged entity under anti-money-laundering law only where its activity is reserved to a licence or registration regime (Art. 1(2)(ee) and Art. 3(6-bis) D.Lgs. 231/2007). Notaries are obliged entities when they assist with a formation.
Does a Rome company need the SUAP?
Only if its activity falls under an administrative regime of D.Lgs. 222/2016; otherwise the single filing to the chamber, INPS and INAIL is enough (Rome chamber). Roma Capitale runs its own online SUAP desk, the one-stop desk for productive activities, to file, track and pay. A SCIA sent by PEC or on paper to a telematic SUAP is not valid.
What does moving the seat later take?
Within the same comune, a directors' application with the new address and no deed: EUR 65 stamp duty and EUR 30 secretarial fee in the Romagna chamber's 2026 table (Art. 111-ter disp. att. c.c.). To another comune, a shareholders' resolution a notary minutes and files (Art. 2436 c.c.). The annual fee follows the seat on 1 January.
Planning a company with its seat in Rome?
Send us the ownership chart and the planned activity; we return the Rome formation plan, step by step.