Starting a business in Italy should not mean starting from scratch.

A Partita IVA (Italian VAT number) can typically be registered with the Agenzia delle Entrate within a few working days once all required documentation is in order. The exact timeline depends on your tax regime choice (Forfettario or Ordinario), whether you already have a codice fiscale, and the current processing times at the local tax office. Your accountant handles the application and monitors progress.

A Ditta Individuale is a sole proprietorship: simple to set up, lower formation costs, and no minimum capital requirement. However, the owner has unlimited personal liability for business debts. An SRL (Societa a Responsabilita Limitata) is an Italian limited liability company: it requires notarisation, a minimum capital contribution (as low as €1 for an SRLS), and ongoing accounting obligations, but the owner's personal liability is limited to their capital contribution. The right choice depends on your risk profile, expected revenue, and growth plans. Use our Ditta vs SRL quiz to compare the two structures for your situation.

The Regime Impatriati is a tax incentive designed to attract skilled workers and professionals to Italy. Qualifying individuals who transfer their tax residence to Italy may benefit from reduced taxation on a portion of their eligible income for a set number of years. Eligibility criteria include not having been tax-resident in Italy for a specified period before the move, and committing to remain tax-resident in Italy for a minimum period. The specific percentages and duration have changed over the years, so it is important to verify the rules in force at the time of your application with a qualified professional.

A codice fiscale is Italy's tax identification number, similar to a Social Security Number (US) or National Insurance Number (UK). It is required for virtually every official and financial transaction in Italy: opening a bank account, signing a rental contract, registering a business, or filing taxes. Non-Italian citizens can obtain a codice fiscale through an Italian consulate abroad or at the Agenzia delle Entrate in Italy. Your accountant can handle the application on your behalf.

The Regime Forfettario is a simplified flat-rate tax regime available to qualifying freelancers and sole traders in Italy. It features a reduced tax rate (currently a substitute tax in place of standard IRPEF), simplified accounting obligations, and no requirement to charge IVA (VAT) on invoices. To qualify, your annual revenue must fall below a threshold set by law, and certain other conditions must be met. It is the most common regime for expat freelancers starting a business in Italy. Your accountant will assess whether you qualify and whether it is the most advantageous option for your situation.

Yes. Italian law requires a notarial deed (atto notarile) for the formation of an SRL. The notary verifies the articles of association, the identity of the shareholders, and the capital contribution. Notary fees are separate from your accountant's fees and vary depending on the complexity of the formation. Your accountant coordinates with the notary, prepares the required documentation, and handles the subsequent Camera di Commercio (Chamber of Commerce) registration.

Yes. EU citizens can register a business in Italy under the same conditions as Italian citizens. Non-EU citizens generally need a valid residence permit (permesso di soggiorno) that allows self-employment or business activity. The specific requirements depend on your nationality, visa type, and the business structure you intend to use. A codice fiscale is required in all cases. Consult your accountant and, if needed, an immigration advisor to confirm your eligibility before proceeding.