IT · N 41°54′ · E 12°30′
Italy
The S.r.l. is a common vehicle for foreign investors entering the EU market for trading, sales, or local operations. It can be wholly foreign-owned, but formation normally requires a notarial deed, tax registration, and an Italian registered office.
An S.r.l. base for the EU market.
Limited liability company (Società a responsabilità limitata, S.r.l.)
Talk to an advisorKey points on one page.
- Tax
- IRES 24% plus standard IRAP 3.9% (regionally variable); 15% minimum tax for qualifying large groups.
- Shareholders and directors
- Min. 1 shareholder and 1 director; no Italian-residency requirement.
- Share capital
- Min. EUR 1; standard capital EUR 10,000, with full payment and a legal reserve for lower capital.
- Local requirements
- Italian registered office plus tax and VAT registration required; no local director or secretary.
- Annual maintenance
- Accounts filed within 30 days after approval; IRES, IRAP, and VAT filings; audit when statutory thresholds apply.
- Incorporation timeline
- Approx. 2–4 weeks, subject to notarisation, overseas documents, and tax registration.
- Public disclosure
- Shareholder, director, and accounts data are obtainable; access to UBO information is restricted.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01Invest in Italy — Setting up a company
- 02Agenzia delle Entrate — Regional production tax IRAP
- 03PwC Worldwide Tax Summaries — Italy corporate taxes
- 04Italian Business Register — Italian Annual Accounts
- 05DLA Piper — Global Expansion Guide Corporate: Italy
- 06LCA Studio Legale — Italy’s Beneficial Ownership Register
- 07White & Case — Italian Golden Power Law 2026
02 · Advantages
Why Italy
- 01Independent legal vehicle for EU trading, sales, and local operations
- 02Foreign individuals or companies can hold quotas; liability is generally limited to contributions
- 03Euro environment and established business-register and financial-statement system
03 · Requirements
Formation requirements
- The deed and articles are normally executed before an Italian notary and registered
- Shareholders and directors normally obtain Italian tax codes; foreign-company documents may require apostille and Italian translation
- Non-EU investment in strategic assets or sensitive sectors may trigger a Golden Power filing
04 · Compliance
Annual compliance
- File annual accounts with the Business Register within 30 days after approval
- Make timely IRES, IRAP, VAT, and withholding-tax filings
- Review applicability of UBO reporting, audit, and PEC digital-domicile obligations
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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