{"id":7579,"date":"2026-10-18T16:34:06","date_gmt":"2026-10-18T14:34:06","guid":{"rendered":"https:\/\/www.shimmigrations.com\/open-srl-italy-foreigner\/"},"modified":"2026-10-18T16:51:57","modified_gmt":"2026-10-18T14:51:57","slug":"open-srl-italy-foreigner","status":"publish","type":"post","link":"https:\/\/www.shimmigrations.com\/en\/open-srl-italy-foreigner\/","title":{"rendered":"How to open an SRL in Italy as a foreigner: steps, notary and costs"},"content":{"rendered":"<p class=\"article-summary\"><strong>In short.<\/strong> To open an SRL in Italy as a foreigner, you need a deed of incorporation drawn up by an Italian notary, who files it with the Business Register: the company exists only once it is registered. The deed can also be received by videoconference, and the standard models are available in English. Share capital starts at \u20ac1, and the simplified SRL has capital between \u20ac1 and \u20ac9,999.99 and a standard statute. The official pages we consulted do not mention a citizenship requirement for shareholders, but if you are a non-EU national your residence permit matters.<\/p>\n<p>Setting up a company is one of the routes chosen by foreign entrepreneurs and professionals who want to operate in Italy on a lasting basis. The usual form is the SRL (<em>societ\u00e0 a responsabilit\u00e0 limitata<\/em>), the Italian private limited liability company. The procedure is led by the notary and the Business Register (<em>Registro delle imprese<\/em>), but a few practical points need extra care if you are a foreigner: a codice fiscale (Italian tax code) for every shareholder, a registered office in Italy, foreign documents and, for non-EU nationals, the residence permit. This guide explains the steps and what to check before you start.<\/p>\n<p><strong>Reviewed 18 October 2026.<\/strong> Amounts, taxes and formalities depend on your specific case: this guide does not replace the advice of a notary and a tax professional.<\/p>\n<h2>Can a foreigner open an SRL in Italy?<\/h2>\n<p>The pages of the National Council of Notaries and of the Chambers of Commerce that we consulted do not mention any citizenship or residence requirement for becoming a shareholder in an SRL. That does not mean there is nothing to check:<\/p>\n<ul>\n<li>every shareholder and every director needs a <a href=\"https:\/\/www.shimmigrations.com\/en\/italian-tax-code-foreigners\/\">codice fiscale<\/a>;<\/li>\n<li>the company must have its registered office in Italy;<\/li>\n<li>if you are a non-EU national living in Italy, check that your residence permit allows the activity you intend to carry out, for example acting as a director or working on a self-employed basis: see the guide to the <a href=\"https:\/\/www.shimmigrations.com\/en\/self-employment-visa-italy\/\">self-employment visa and residence permit<\/a>;<\/li>\n<li>the simplified SRL is reserved for individuals.<\/li>\n<\/ul>\n<h2>SRL or simplified SRL: which should you choose?<\/h2>\n<table>\n<thead>\n<tr>\n<th>Point<\/th>\n<th>SRL<\/th>\n<th>Simplified SRL (SRLS)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Share capital<\/td>\n<td>From \u20ac1 upwards<\/td>\n<td>From \u20ac1 to \u20ac9,999.99<\/td>\n<\/tr>\n<tr>\n<td>Payment at incorporation<\/td>\n<td>Capital of \u20ac10,000 or more: at least 25% of the cash contributions. Capital below \u20ac10,000: everything in cash and paid in full<\/td>\n<td>Everything in cash and paid in full<\/td>\n<\/tr>\n<tr>\n<td>Articles of association (statute)<\/td>\n<td>Drawn up with the notary to suit the shareholders<\/td>\n<td>Standard model set by law, which cannot be changed<\/td>\n<\/tr>\n<tr>\n<td>Shareholders<\/td>\n<td>Individuals or companies<\/td>\n<td>Individuals only<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>If there is a single shareholder, the share capital must be paid up in full. The right choice depends on your project, the number of shareholders, your needs for the statute and the capital you want to give the company. A notary and a tax professional can help you compare the options.<\/p>\n<h2>How do you open an SRL in Italy as a foreigner, step by step?<\/h2>\n<ol>\n<li><strong>Define the project.<\/strong> Company name, activity, registered office in Italy, shareholders, directors and share capital.<\/li>\n<li><strong>Prepare the documents of shareholders and directors.<\/strong> An identity document or passport and a codice fiscale for each person. For foreign documents, check whether you need a translation and an <a href=\"https:\/\/www.shimmigrations.com\/en\/apostille-legalisation-documents-italy\/\">apostille or legalisation<\/a>.<\/li>\n<li><strong>Choose the notary.<\/strong> An SRL is always incorporated by notarial public deed. The notary drafts the deed and the statute.<\/li>\n<li><strong>Pay in the share capital.<\/strong> The payment rules depend on the amount of capital and the number of shareholders, as in the table above.<\/li>\n<li><strong>Sign the deed of incorporation.<\/strong> This can happen at the notary\u2019s office or, for companies with their registered office in Italy and capital paid in cash, by digital public deed with the parties taking part by videoconference.<\/li>\n<li><strong>The notary files the deed with the Business Register.<\/strong> The company exists only once it has been entered in the competent Business Register.<\/li>\n<li><strong>Complete the initial formalities.<\/strong> In general, registration goes through the Comunicazione Unica (single communication), which links the Business Register and the Revenue Agency. You will then need a PEC (certified email address) and, usually, digital signatures for the directors, and the company must organise its accounting and e-invoicing.<\/li>\n<li><strong>Open the bank account and start trading.<\/strong> Banks may ask foreign shareholders for additional documents, so it is worth discussing this with your professional beforehand.<\/li>\n<\/ol>\n<h2>Can you set up an SRL remotely?<\/h2>\n<p>Partly, yes. Decree no. 155 of 26 July 2022 of the Ministry of Economic Development, in force since 5 November 2022, governs the standard models of deeds of incorporation for SRLs with their registered office in Italy and capital paid in by cash contributions. The notary may receive these deeds as a digital public deed, with all or some of the parties taking part by videoconference through the platform of the National Council of Notaries.<\/p>\n<p>The standard models, one for the SRL and one for the simplified SRL, are also available in English. You still need an Italian notary and a registered office in Italy. Before fixing the date of signing, ask the notary how identification works and which foreign documents are required.<\/p>\n<h2>What costs should you expect?<\/h2>\n<p>There is no single figure. The main items are:<\/p>\n<ul>\n<li>the notary\u2019s fee, apart from the exemptions provided for the simplified SRL with the standard model: check with the notary what is due in your case;<\/li>\n<li>taxes, stamp duties and fees payable for registration with the Business Register;<\/li>\n<li>the share capital: not a cost, but it stays tied up in the company;<\/li>\n<li>a PEC and digital signatures;<\/li>\n<li>the tax professional\u2019s fees, bookkeeping and the annual financial statements;<\/li>\n<li>the annual fee payable to the Chamber of Commerce.<\/li>\n<\/ul>\n<p>Always ask the notary and the professional for a written quote that lists what is included.<\/p>\n<h2>What taxes does an SRL pay?<\/h2>\n<p>An SRL is a legal entity separate from its shareholders and pays tax on its own profits, in particular IRES (corporate income tax) and IRAP (the regional tax on productive activities). When it distributes profits to shareholders, further taxes apply, which also depend on the shareholder\u2019s tax residence. If the company invoices, it must charge VAT under the ordinary rules. A tax professional can estimate the overall burden on your project, taking account of any double taxation treaties.<\/p>\n<h2>SRL or an individual VAT number?<\/h2>\n<p>If you want to work on your own, with low costs and few formalities, an <a href=\"https:\/\/www.shimmigrations.com\/en\/vat-number-italy-foreigners\/\">individual VAT number (partita IVA)<\/a> may be simpler, and the <a href=\"https:\/\/www.shimmigrations.com\/en\/forfettario-regime-foreigners-italy\/\">forfettario regime<\/a> is reserved for individuals. An SRL makes most sense when you need several partners, a separation between your personal assets and the business, investors or a growth plan. If you intend to invest in Italy, also read the guide to the <a href=\"https:\/\/www.shimmigrations.com\/en\/investor-visa-italy\/\">investor visa<\/a>.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>Can I open an SRL without being resident in Italy?<\/h3>\n<p>The official pages we consulted do not set a residence requirement for shareholders, but the company must have its registered office in Italy, and you will need a codice fiscale, a notary and a PEC; a professional is advisable for the formalities. For non-EU nationals living in Italy, the residence permit also matters.<\/p>\n<h3>How much share capital do you need to open an SRL?<\/h3>\n<p>Share capital starts at \u20ac1. Below \u20ac10,000, contributions must be in cash and paid in full. With at least \u20ac10,000, at least 25% of the cash contributions must be paid in at signing. The simplified SRL has capital between \u20ac1 and \u20ac9,999.99.<\/p>\n<h3>Do I need a notary?<\/h3>\n<p>Yes. An SRL is incorporated by notarial public deed, and the notary files it with the Business Register. The company exists only after registration. For companies with their registered office in Italy and capital paid in cash, a digital public deed with the parties on videoconference is possible.<\/p>\n<h3>Can I set up the SRL remotely?<\/h3>\n<p>Partly. For SRLs with their registered office in Italy and capital paid in cash, the notary may receive the deed with the parties taking part by videoconference. The standard models are also available in English. Ask the notary how identification and foreign documents are handled.<\/p>\n<h3>What is the difference between an SRL and a simplified SRL?<\/h3>\n<p>The simplified SRL is reserved for individuals, has capital between \u20ac1 and \u20ac9,999.99 paid in full in cash, and uses a standard statute that cannot be changed. The ordinary SRL allows a tailor-made statute and can also have companies among its shareholders.<\/p>\n<h2>Official sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.notariato.it\/en\/impresa\/societa-a-responsabilita-limitata\/\" target=\"_blank\" rel=\"noopener noreferrer\">Limited liability company (S.r.l.), National Council of Notaries<\/a><\/li>\n<li><a href=\"https:\/\/www.notariato.it\/en\/impresa\/societa-responsabilita-limitata-semplificata\/\" target=\"_blank\" rel=\"noopener noreferrer\">Simplified limited liability company (S.r.l.s.), National Council of Notaries<\/a><\/li>\n<li><a href=\"https:\/\/www.sa.camcom.it\/costituzione-srl-srls-atto-pubblico-informatico\" target=\"_blank\" rel=\"noopener noreferrer\">Incorporation of SRLs and SRLSs by digital public deed, Salerno Chamber of Commerce<\/a> (in Italian)<\/li>\n<li><a href=\"https:\/\/www.fg.camcom.it\/servizi\/costituzione-videoconferenza-di-srl-e-srls-e-modelli-standard\" target=\"_blank\" rel=\"noopener noreferrer\">Incorporation of SRLs and SRLSs by videoconference and standard models, Foggia Chamber of Commerce<\/a> (in Italian)<\/li>\n<li><a href=\"https:\/\/www.normattiva.it\/atto\/caricaDettaglioAtto?atto.codiceRedazionale=22G00162&amp;atto.dataPubblicazioneGazzetta=2022-10-21\" target=\"_blank\" rel=\"noopener noreferrer\">Decree of 26 July 2022, no. 155, Normattiva<\/a> (original Italian text)<\/li>\n<\/ul>\n<p>Sources were consulted on 18 October 2026. Two of the Chamber of Commerce pages date from 2022 and 2023: always ask the notary and the Business Register office for the current instructions before you sign.<\/p>\n<h2>How can SH Immigration Specialists help?<\/h2>\n<p>We can help you check the residence permit that allows the activity you plan to carry out, obtain your codice fiscale and prepare your documents and, with the support of tax professionals, set up the company, choose the notary and handle accounting and filings. Legal advice, appeals and representation before a court are provided by the lawyers of SH Immigration Specialists\u2019 <a href=\"https:\/\/www.shimmigrations.com\/en\/immigration-law-firm-or-agency-italy\/\">immigration law firm<\/a>. The full path, step by step, is on our page <a href=\"https:\/\/www.shimmigrations.com\/en\/vat-number-and-company-setup-italy\/\">VAT number and company setup for foreigners in Italy<\/a>. The outcome depends on the competent authorities. For an assessment, <a href=\"https:\/\/www.shimmigrations.com\/en\/contact\/\">contact us<\/a>.<\/p>\n<p>This content provides general information and does not constitute legal or tax advice.<\/p>\n<h2>Which other guides may help you?<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/vat-number-italy-foreigners\/\">Partita IVA for foreigners: how to open a VAT number in Italy<\/a><\/li>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/forfettario-regime-foreigners-italy\/\">Forfettario regime for foreigners in Italy: 2026 rules<\/a><\/li>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/self-employment-visa-italy\/\">Self-employment visa and residence permit in Italy<\/a><\/li>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/investor-visa-italy\/\">Italy investor visa: minimum amounts and residence permit<\/a><\/li>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/vat-number-and-company-setup-italy\/\">VAT number and company setup for foreigners in Italy: the full path<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>How to open an SRL in Italy as a foreigner: notary, share capital, simplified SRL, remote incorporation and the costs to expect.<\/p>\n","protected":false},"author":3,"featured_media":7567,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[107],"tags":[],"class_list":["post-7579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-residence-permits"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/posts\/7579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/comments?post=7579"}],"version-history":[{"count":1,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/posts\/7579\/revisions"}],"predecessor-version":[{"id":7604,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/posts\/7579\/revisions\/7604"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/media\/7567"}],"wp:attachment":[{"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/media?parent=7579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/categories?post=7579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/tags?post=7579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}