Frequently asked questions
The essentials about Italian SRL companies. For deeper detail, follow the links into each guide.
An SRL (Società a responsabilità limitata) is the Italian private limited liability company. Members are liable only up to their contributed capital, and the company answers for its debts with its own assets (Art. 2462 Codice Civile). It is the most common structure for small and medium businesses.
A standard SRL requires €10,000 of share capital (Art. 2463). A reduced-capital SRL can start from as little as €1 up to €9,999, contributed fully in cash, with a mandatory reserve of one-fifth of annual profits until capital plus reserve reach €10,000.
Once documents are ready, the notarial deed and Registro delle Imprese filing usually take one to two weeks. For non-resident founders, the full timeline from start to an operational company is typically four to eight weeks, including the bank account.
Yes. EU citizens face no special condition. Non-EU founders are subject to the reciprocity condition (Art. 16 Preleggi), which the Italian Foreign Ministry assesses country by country. All founders need an Italian codice fiscale, and the signing can be handled remotely via a power of attorney.
An SRL pays corporate income tax (IRES) at 24% and regional tax (IRAP) at 3.9%. Dividends to non-resident shareholders without a treaty are subject to 26% withholding; the Italy-US treaty caps it at 15%, or at 5% for a US company that has held at least 25% of the voting stock for 12 months.
An SRLS (simplified SRL) is limited to natural persons, uses standard non-negotiable bylaws, and has no notary professional fee, with capital between €1 and €9,999. A standard SRL allows company members, custom bylaws, and capital from €10,000.
Yes. The Partita IVA (the 11-digit Italian VAT number) is assigned through the Comunicazione Unica at incorporation and communicated immediately once that filing is made; it is required to invoice and operate.
A statutory auditor becomes mandatory when, for two consecutive years, the SRL exceeds at least one of these thresholds: €4 million total assets, €4 million revenues, or 20 employees on average (Art. 2477).
Yes. We work from Milan, Rome, and Florence, and can coordinate notaries and registrations anywhere in Italy.
Costs depend on capital, city, notary, and whether you join remotely. We provide a fixed, itemized quote up front. See our cost guide for a detailed breakdown of the typical line items.
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