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Export Invest in Italy 2018

 

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REGISTRATION OF SPA SRL IN ITALY

Investing in Italy


Company Register in Italy


After the drafting, arrangement and signature of the Memorandum and Articles of Association in front of the notary, the company must be registered into 20 days in the Company Register (Registro Imprese) by submission of the Single Notification (Notificazione Unica), as an alternative, the Notificazione Unica could be sent by one of the founding shareholders.

 

After this step the new company shall receive:

  • tax ID code (codice fiscale)
  • VAT code (partita IVA) from the Revenue Agency (Agenzia delle Entrate)
  • INAIL insurance policy
  • INPS welfare code (social security).

Anyway, the new company shall be considered officially incorporated only after the registration of the Memorandum and Articles of Association with the competent Company Register (Registro Imprese).

 

If the new company in Italy has foreign directors, they are required to get the release of an Italian tax ID code which has to be applied for to the Agenzia delle Entrate (the tax authority in Italy) or to the Italian consulate in the country of the director.

 

After this step, it can be possible to withdraw the amount deposited in the temporary account by the person designated to do it in the Memorandum of Association, so that, the amount of the company’s share capital can then be deposited into a final account.

 

If the capital of a S.p.A. has been paid in kind, the directors shall have to check the evaluations of the expert’s sworn report within 180 days from the date of the incorporation of the company; if the data of the evaluations are wrong, the directors can make all necessary changes.

 

Only after this formality has been performed the shares of payments in kind could be transferred to third parties.

 

If the value of the transferred goods in kind is assessed to be more than 1/5 lower than the value estimated at the time of conferment, the company shall have to reduce the share capital pro rata.

 

As an alternative, the shareholder in kind could also pay the difference in cash or withdraw from the company getting back the contribution in kind when possible.   


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