Question 1

What is the difference between an S.r.l. and an S.r.l.s. (Societa a Responsabilita Limitata Semplificata)?

Accepted Answer

An S.r.l.s. can be formed with share capital from €1 up to €9,999, requires zero notary fees, and uses a rigid standard statutory deed of incorporation. An ordinary S.r.l. requires a minimum capital of €10,000 (of which 25% must be paid up), allows customized bylaws and corporate shareholders, and involves notary fees.

Question 2

Why are notary fees exempt for an S.r.l.s.?

Accepted Answer

Under Article 2463-bis of the Italian Civil Code, notaries are statutorily prohibited from charging honorarium fees for drafting the incorporation deed of an S.r.l.s., provided the standard ministerial model of bylaws is adopted without alterations.

Question 3

What is the Tassa di Concessione Governativa for corporate books?

Accepted Answer

All Italian corporate entities (S.r.l. and S.p.A.) must pay an annual government tax of €309.87 for the stamping and validation of mandatory corporate accounting books (increased to €516.46 if share capital exceeds €516,456.90).

Question 4

What are the annual maintenance fees for an Italian company?

Accepted Answer

Annual maintenance includes: Chamber of Commerce CCIAA annual fee (~€120-€200), corporate book tax (€309.87), Certified Email (PEC) renewal (~€30-€50), and commercialista (CPA) accounting fees (typically €2,500 to €5,000 per year).

Question 5

Can non-EU citizens incorporate an S.r.l. to obtain an Italian residence permit?

Accepted Answer

Yes, non-EU nationals can incorporate an S.r.l. subject to international reciprocity conditions (condizione di reciprocita). To obtain an autonomous work visa/residence permit (Visto per Lavoro Autonomo / Italia Startup Visa), minimum investment capital and business viability certifications (Nulla Osta) are required.

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