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ITALY

How to run a company in Italy?

Guide Scope: National
Guide Type: Official information & tips

Planning the Business Startup

  1. Create a Business Plan.
  2. Assemble a Team
  3. Choose a Location (optional)
  4. Define a Strategy to Find Customers
  5. Create a Marketing Plan

Minimum Requirements

  1. Be of legal age
  2. Have no criminal convictions
  3. Be residents in Italy
  4. Have no prior bankruptcy declarations.
  5. Specific requirements depending on the type of activity (e.g., HACCP certification for a restaurant)

Types of Companies

  1. Sole proprietorship, Partnership (e.g., general partnership) or Corporation (e.g., limited liability company)
  2. Depending on the share capital and business risk calculated, you will choose the legal form that best suits your business

Bureaucratic Process

  1. Contact a labor consultant
  2. Open a VAT number (if it is the first time, you can request the flat-rate scheme)
  3. Registration with the Business Register (if not a sole proprietorship)
  4. Submission of the Declaration of Business Start-up to the municipality (SCIA)
  5. Opening of INPS and INAIL positions if hiring staff

Costs

  1. Budget between 20,000 and 30,000 euros to cover initial costs such as bureaucratic procedures, rent, equipment, advertising, and taxes
  2. Amortize at least 30% of the monthly income for the payment of annual taxes

How to Start a Cultural Association in Italy

Guide Scope: At the regional level, this information may change
Guide Type: NON-PROFIT CULTURAL ASSOCIATION

Preliminary Phase: Planning and Decision

Objective Definition: Determine the purpose and objectives of the association. Minimum Number of People: In Italy, the minimum number of people required to form an association is 3.

Phase 1: Documentation

Bylaws: Draft the bylaws of the association, which are the fundamental document regulating its operations.
Founding Act: Draft the founding act, a document that officially marks the birth of the association.

Phase 2: Legal Registration

It is necessary to submit the founding act and the bylaws to the Revenue Agency for registration. Sign the founding act and the bylaws in front of an official of the Revenue Agency. Filling in Form AA9/12: This form is used to request the association’s tax code. Issuance of the Tax Code: Once the documents are registered, the Revenue Agency will issue the association’s tax code.

Phase 3: Subsequent Obligations

Registration with INPS and INAIL: If the association plans to hire staff Social Books: Keep social books such as the book of members, the book of meetings and resolutions of the board of directors, etc. Accounting: Manage accounting according to current regulations.

Costs

  • Registration Fee: The registration fee at the Revenue Agency is about 300 euros.
  • Stamp Duty: A stamp duty of 16 euros is required for every 100 lines of the bylaws.
  • Management Costs: Depend on the activities of the association, but include expenses such as rent, utilities, materials, etc.

Best Practices

Verification of Specific Requirements: Some types of associations may have specific requirements, such as social promotion associations (APS) or non-profit organizations of social utility (ONLUS).


Public funding

Guide Scope: National resources
Guide Type: Grants or loans with subsidized interest rates

Tax measure to support businesses