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Forming a Company in Italy: SRL, SRLS, Notaio and Camera di Commercio (2026 Guide)
Since 2012, incorporating in Italy has been democratised: SRL Semplificata (SRLS) lets non-EU founders open an Italian Limited with only €1 capital using a standard notary-fee-free template. A regular SRL needs €10,000; an SpA €50,000. The flow is: Codice Fiscale → Notaio → Camera di Commercio + REA → Agenzia delle Entrate (Partita IVA) → INPS/INAIL → PEC + Codice Univoco → SDI hub.
SRL vs SRLS vs SpA vs Ditta Individuale: which to pick
The Italian legal-form landscape:
| Form | Min capital | Liability | Taxation | Set-up cost |
|---|---|---|---|---|
| SRLS (Simplified) | €1 | Limited | IRES 24% + IRAP 3.9% | €300–€600 |
| SRL standard | €10,000 | Limited | IRES 24% + IRAP 3.9% | €2,500–€4,500 |
| SpA | €50,000 | Limited | IRES 24% + IRAP 3.9% | €5,500–€8,000 |
| Ditta Individuale | €0 | Unlimited | IRPEF or Forfettario | €200–€500 |
| SAS / SNC | €0 | Mixed | IRPEF | €600–€1,200 |
Notaio: Italy's mandatory founding figure
SRL, SRLS and SpA incorporations are executed before a Notaio (notary). This is Italy's only "publicus officialis" notary, which absorbs the role of a commercial-registry clerk elsewhere. Fees follow the Tariffa Notarile: typically €600–€1,000 for SRLS, €1,500–€2,500 for standard SRL. The Notaio also vets the Statuto (articles of association), drafts the Atto Costitutivo (act of incorporation) and files at the Camera di Commercio.
Camera di Commercio and the REA number
After the Notaio, the company is registered at the Camera di Commercio within 20 business days. Registration is evidenced by a Repertorio Economico Amministrativo (REA) number, formatted as "RM-1234567" — the two-letter prefix is the province code (RM Rome, MI Milan, FI Florence) followed by a sequential city number. The annual diritto annuale to the Camera ranges €100–€500.
Partita IVA, Codice Fiscale and the Forfettario regime
Partita IVA is the Italian VAT number (11 digits); Codice Fiscale is the 16-character tax code (similar to a national tax ID). A foreigner can obtain a Codice Fiscale free of charge through an Italian consulate in 1–2 weeks. The Forfettario regime is a generous gift to small self-employed and Ditta Individuale taxpayers: below €85,000 revenue, it swaps IRPEF + IRAP for a flat 15% (5% for the first 5 years on first-time start-ups). No VAT charged, simplified invoicing.
PEC and Codice Univoco: digital identity components
From the moment a company registers at the Camera di Commercio, a PEC mailbox is mandatory. Without PEC no invoice can be issued, no official correspondence sent. The Codice Univoco is the 7-character SDI recipient code; once activated together with PEC, inbound invoices land automatically in the company SDI portal. Aruba, Namirial and InfoCert are the main providers.
INPS + INAIL social-security registrations
If the SRL founder also works in the company, registration with INPS Gestione Separata or INPS Artigiani/Commercianti is required. The former carries ~26% social-security on income, the latter a fixed annual contribution around €4,300 plus a ~22% top-up. INAIL (workplace-accident insurance) costs €300–€2,000 a year depending on activity risk class.
Bank account: Intesa, UniCredit, Fineco, Revolut Business
A bank account is required to deposit SRL capital. Traditional banks (Intesa Sanpaolo, UniCredit, Banco BPM, BPER) ask non-resident founders for KYC + Italian-address documentation + Codice Fiscale + Visura Camerale, taking 3–6 weeks. Fineco, Banca Sella + Hype, Revolut Business, Qonto IT (French) and N26 Business onboard in 3–7 days but offer thinner SDI/invoice integration.
Timeline and total cost (2026 reference)
Practical scheduling:
- Week 1: Codice Fiscale + AdE consular application
- Weeks 2–3: Notaio + Statuto + Atto Costitutivo
- Week 4: Camera di Commercio + REA + Partita IVA
- Week 5: INPS + INAIL + PEC + Codice Univoco
- Week 6: bank account + Visura Camerale
- Total SRLS: €1,800–€2,800
- Total standard SRL: €4,500–€6,500
- Annual operating cost (commercialista + Camera + payroll): €2,500–€4,500