Are you looking to start a business in Italy or bring your existing business there? From a small sole proprietorship to a limited liability company (SRL), anything is possible—but you’ll need to plan carefully for the legal structure, taxes, and residency. This guide brings together everything you need to know as a founder or entrepreneur.
EU or non-EU founder?
➤ EU citizens (including Germany and Austria) and Swiss citizens: You can start a business freely—no visa requirements. You still get to choose your legal structure and tax regime.
➤ Non-EU citizens (e.g., the U.S., the U.K.): You need a Self-Employed Visa (subject to quotas) or—for innovative startups—the Italy Startup Visa.
Which legal structure is right for you?
- Sole Proprietorship (sole proprietorship): simple and affordable, runs on your VAT Number – ideal for self-employed individuals.
- SRL (limited liability company): the Italian limited liability company (S.r.l.)—for larger projects and multiple shareholders.
- SRLS: the simplified, more affordable SRL (minimum share capital of 1 €, reduced notary fees).
Opening a Partita IVA: Becoming Self-Employed in Italy
Here's how to register for a Partita IVA in Italy: Registration with the Agenzia delle Entrate, ATECO code, INPS contributions, the flat-rate tax regime, and ongoing obligations.
How to Start an SRL
- Articles of Association for the Notary (notary) certify.
- Common Stock deposit (at SRLS, starting at 1 €).
- Registration in the Business Registry at the Chamber of Commerce (Chamber of Commerce).
- Set up your VAT number, certified email (PEC), and electronic invoicing.
For a classic SRL, you should roughly expect 2,000–3,000 € Calculate the startup costs (including notary fees and other fees).
Taxes for Businesses
Corporations (SRL) pay corporate income tax IRES (24 %) plus the regional IRAP. Sole proprietors and freelancers, on the other hand, often take advantage of the affordable flat-rate scheme. Which option makes sense for you depends on your profits, liability, and plans—you can find the basics at Taxes in Italy.
The Startup Visa
For non-EU founders of innovative startups, there is the Italy Startup Visa – a fast-track process for a self-employed visa. Our guide provides an overview of all the options Visa Decision Guide.
What You Need to Do Next
Determine your residency status (non-EU: visa), choose your legal status, and obtain your Codice Fiscale, VAT Number, PEC, and a business account. Get one early Accountant (Italian tax advisor) on board—especially when it comes to an SRL and foreign-related matters.
FAQ - Frequently Asked Questions About Starting a Business in Italy
Sources
- Chambers of Commerce of Italy – Business Registry (accessed in June 2026)
- Italian Revenue Agency – Businesses / VAT Number (accessed in June 2026)
