How do I set up an SRL and file the bilancio in Italy?

## Forming a company

Formation goes through the Comunicazione Unica (ComUnica), which also assigns the codice fiscale and partita IVA. A PEC, a certified email address, is mandatory for companies.

## Company forms

• **SRL:** share capital from €1. Below €10,000 it must be paid in full in cash.
• **SRLS:** natural persons only, standard deed, capital from €1 to €9,999.
• **SpA:** minimum capital €50,000 under Civil Code article 2327, which needs a check before you treat it as settled.
• Other forms are the snc, the sas, the ditta individuale and a branch of a foreign company.

## Identifiers

The partita IVA has 11 digits. The codice fiscale has 11 digits for a company and 16 alphanumeric characters for a person. The codice destinatario for e-invoicing has 7 characters.

## The bilancio

The shareholders' meeting approves the annual accounts within 120 days of year-end, or 180 days where the bylaws give a reason. The accounts are deposited at the Registro Imprese within 30 days of approval. For a calendar-year company approving at 120 days, that is around 30 May. The deposit costs diritti di segreteria of €62.50 plus €65 stamp duty.

## Other yearly costs

The annual chamber fee and the tassa di vidimazione libri sociali for capital companies (€309.87 or €516.46, due 16 March) need a check on the Agenzia delle Entrate page.

## What stays manual

Incorporation, ComUnica filings and any deed before a notary are manual. AccountsOS does not submit to the Registro Imprese. Finn prepares the figures and the company or its commercialista deposits the accounts. A commercialista or notary should confirm formation and filing choices.