The usual limited-liability vehicle in Italy is the società a responsabilità limitata (S.r.l.), available in a standard form and a simplified low-cost variant.
Standard S.r.l. or S.r.l.s.?
A standard S.r.l. traditionally references €10,000 capital, though it can be incorporated with less (from €1) under the reduced-capital regime, with rules on building up reserves. The S.r.l.s. (semplificata) uses a fixed standard model deed and is aimed at individual founders starting small.
Notarial deed
Incorporation is by notarial deed (atto costitutivo) recording the statutes. The notary verifies identity, capital arrangements, and the lawfulness of the articles.
Business Register and tax numbers
The notary files for entry in the Business Register (Registro delle Imprese) held at the Chamber of Commerce. The company obtains a codice fiscale and a VAT number (partita IVA), and certified electronic communications (PEC) and digital signatures are part of the setup.
Bank and contributions
Cash contributions are arranged according to the chosen capital model, and a company bank account is opened for operations.
For foreign founders
Non-residents can incorporate, but the codice fiscale, PEC, digital signature, and Italian-language deed reward local support. A verified Italian colleague can advise on the right S.r.l. form, prepare the deed with the notary, and complete the Registro Imprese filing.
Italian capital and filing rules have several variants — confirm the right one with admitted Italian counsel.