In Italy you can set up an SRL with €1 of capital. You need a notarial deed, registration with the Companies Register through the single filing (ComUnica), a VAT number (partita IVA) and a certified email address (PEC). Here is the path, step by step.
SRL, SRLS or sole proprietorship
- Sole proprietorship (ditta individuale). The fastest route with no capital, but you are liable with all your personal assets.
- SRL. Separates your assets from the company’s. With capital of €10,000 or more, at least 25% is paid in at formation and contributions in kind are allowed. Below €10,000, capital is contributed in cash only and paid in full, and each year a fifth of profits goes to a reserve until reserve and capital together reach €10,000.
- Simplified SRL (SRLS). Capital from €1 to €9,999, individuals only as shareholders and standard articles that cannot be changed. In return, there are no notary fees and it is exempt from stamp duty and registration fees.
The steps, in this order
A tax code for each shareholder
Every shareholder and director needs an Italian tax code (codice fiscale). If you live abroad, you apply at the consulate or with the Revenue Agency.
Notarial deed
The deed of incorporation and the articles are signed before a notary as a public deed. An SRLS uses the standard model.
Paying in the capital
You pay in the capital according to the form chosen: at least 25% in an SRL of €10,000 or more; all of it, in cash, below that amount.
Companies Register with ComUnica
The notary files the deed with the Companies Register at the Chamber of Commerce. The single filing (ComUnica) handles registration, the partita IVA and INPS and INAIL registration at once. The company must have a PEC address.
Activity and VAT
You choose the activity code (ATECO) and get ready for e-invoicing, mandatory for everyone through the Exchange System (SdI). VAT is settled every month or, by option, every quarter if your turnover does not exceed €500,000 in services or €800,000 in other activities.
Bookkeeping from day one
An SRL keeps books and approves its annual accounts within 120 days of the year end (180 if the articles allow it and there are reasons). It then files them with the Companies Register within the following 30 days.
Costs
The notary (except for an SRLS), taxes and Chamber of Commerce fees. We give you the total before we start.
Common mistakes
- Choosing an SRLS when an investor will soon come in. Its articles cannot be changed without converting it.
- Forgetting the PEC. It is the company’s official communication channel.
- Choosing an ATECO code that does not fit. It affects contributions and obligations.
- Treating the capital as personal money. It belongs to the company.
- Leaving the bookkeeping until year end. VAT is settled every month or quarter.
Your checklist
- Legal form chosen: SRL or SRLS.
- Codice fiscale for every shareholder and director.
- Notarial deed.
- Capital paid in.
- ComUnica: Companies Register, partita IVA, INPS and INAIL.
- PEC and ATECO code.
- Bookkeeping from day one.
If you like, we do it with you: we choose the legal form, coordinate the notary and the Chamber of Commerce and set up the bookkeeping for the start. Formation has a fixed price.
Figures checked against official sources on 1 November 2026. They change every year, so confirm them before you act.