Guides for foreign founders in Italy
Practical answers on company formation, VAT, taxes and compliance for non-residents setting up or running an Italian company.
Setting up in Italy
Start with the overviewBuying an Italian Company: Share Deal vs Asset Deal (2026)
Buying an Italian SRL or its business: share transfer formalities, registration tax, buyer liability, cessione d'azienda rules on contracts, debts and employees, tax basis and due diligence.
Read guideItaly's Golden Power Rules for Foreign Investors: When to Notify (2026)
A practical guide to Italy's golden power screening: strategic sectors, EU and non-EU buyers, filing thresholds, greenfield SRLs, review periods and penalties.
Read guideDocuments to Form an Italian SRL as a Foreign Founder: 2026 Checklist
A source-based checklist for foreign individuals and corporate shareholders forming an Italian SRL: tax codes, beneficial ownership, powers of attorney, apostille or legalisation, translations and the conditions for signing online.
Read guideUK Company or Owner of an Italian SRL After Brexit: Tax, VAT and Customs
For UK companies and UK-resident owners: Italian SRL dividends, treaty relief, Italian VAT identification for UK sellers, IOSS, customs origin, management residence and CFC risk.
Read guideUS Owner of an Italian SRL: Tax and Reporting Guide (2026)
Italian IRES and dividend withholding under the US–Italy treaty, US entity classification, Form 5471, Subpart F, NCTI, FBAR and Form 8938.
Read guideBranch vs Subsidiary SRL in Italy: Which to Choose (2026)
Italian branch or subsidiary SRL? Liability, set-up, IRES and IRAP, profit remittance vs dividend withholding, filings, VAT and closure for foreign companies.
Read guideOpening an Italian Bank Account as a Non-Resident Founder
A practical guide for non-resident founders opening an Italian SRL business account: UBO checks, KYC documents, source of funds, timing and delays explained.
Read guideItalian SRL vs. LLC vs. Ltd: What's the Difference?
Compare Italian SRL, US LLC and UK Ltd: taxation, incorporation, minimum capital and limited liability for founders choosing an Italian company with confidence.
Read guideTax for foreign-owned companies
Start with the overviewClosing an Italian Subsidiary: SRL Liquidation and Branch Closure (2026)
How a foreign group winds down an Italian SRL or branch in 2026: dissolution, liquidator, final accounts, register cancellation, VAT closure, tax returns and liability.
Read guideIntercompany Loans, Interest and Royalties in an Italian Subsidiary (2026)
Funding an Italian SRL from abroad: shareholder loans under article 2467, the 30% ROL interest limit, 26% and 30% withholding, the EU exemption and the forms.
Read guideItalian SRL Corporate Tax: From Accounting Profit to IRES
How an Italian SRL's IRES taxable profit is built from the statutory accounts, with a worked calculation, the separate IRAP base, payment timing and the withholding that applies when profits reach a foreign shareholder.
Read guideItaly's Flat Tax for New Residents and Owning an SRL (2026)
The €300,000 substitute tax in 2026: who qualifies, how the election works, which income it covers, why dividends and director's fees from an Italian SRL stay outside it, and the break-even arithmetic.
Read guidePermanent Establishment in Italy for a Foreign Company: The 2026 Decision Guide
When Italian offices, sales agents, remote staff, stock or construction projects create an income-tax permanent establishment, and why VAT has a different test.
Read guideHow to Claim Reduced Italian Dividend Withholding Tax (2026)
Step-by-step: how a foreign shareholder gets treaty or EU relief on Italian dividend withholding at source or by refund, with forms, deadlines and checks.
Read guideTransfer Pricing for an Italian Subsidiary: Rules and Documentation (2026)
Italian transfer pricing for a foreign-owned SRL: arm's length rules, Master File and Local File, penalty protection, the RS106 box, audits and APAs.
Read guideVAT, tax codes and e-invoicing
Start with the overviewSelling into Italy as a Foreign Company: VAT on Goods and Services (2026)
A VAT decision guide for foreign companies selling to Italy: when B2B reverse charge applies, when B2C sales need an Italian VAT number, distance sales, OSS, IOSS and stock.
Read guideHow to Get an Italian VAT Number: Non-Resident Guide 2026
When non-residents need an Italian VAT number: direct identification, fiscal representative or company, the forms, offices, costs and what follows.
Read guideE-Invoicing in Italy (SDI): Recipient Code, TD17–TD19 Explained
How Italy's SDI works for a foreign-owned SRL: which recipient code to use, invoicing customers abroad, TD17–TD19 self-invoices, storage and penalties.
Read guideHow Long Does It Take to Get an Italian VAT Number?
A practical, source-based timeline for non-residents: Italian VAT registration, direct identification, fiscal representatives, codice fiscale and VIES.
Read guideWhat Is an Italian Fiscal Representative (and Do You Need One)?
Italian fiscal representation explained: when it is mandatory, direct VAT identification, appointment formalities, liability, services, costs and sanctions.
Read guideRunning the company: accounts, staff and deadlines
Italy's Beneficial Owner Register for Foreign-Owned Companies: 2026 Status
Who must report an Italian company's ultimate owners, how to trace foreign holdings and trusts, and why the register filing remains suspended in 2026 while bank AML checks continue.
Read guideItalian SRL Annual Running Costs: What a Non-Resident Owner Pays in 2026
Fixed statutory charges, accounting, payroll, compliance and taxes for an Italian SRL: 2026 figures, what varies and how to budget without a universal quote.
Read guideDoes a Foreign-Owned Italian SRL Need a Statutory Auditor?
When an Italian SRL must appoint a sindaco or revisore: 2026 thresholds, parent-auditor overlap, deadlines, register filing and the cost decision.
Read guideHiring Employees in Italy as a Foreign Company (2026)
How a foreign company hires in Italy: own SRL, direct INPS registration or an authorised agency, PE risk, CCNL, TFR, UNILAV, contracts and payroll.
Read guideHow to Read Italian Company Accounts: SRL Guide 2026
Read an Italian SRL's filed accounts with confidence: stato patrimoniale, conto economico, notes and cash flow explained, a worked example and a free XBRL analyzer.
Read guideCommercialista in English: What an Italian Accountant Does
Commercialista meaning in English, what the law reserves to the register, how to check a professional is enrolled, how fees work and how to switch accountant.
Read guideItalian SRL Tax Deadlines 2026: The Full Compliance Calendar
Every 2026 deadline for an Italian SRL in one calendar: IRES and IRAP payments, Redditi SC and VAT returns, annual accounts, chamber fee and late filing.
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