Subsidiary in Italy

Subsidiary is a general name for every Italian company owned by a foreign company. If your foreign company setup an Italian limited company (SRL) or an Italian joint stock company (SPA) or an Italian partnership (SAS) or any other form of company, these companies are all called “subsidiaries”.

In short a Subsidiary is not a special form of company, but a word used to describe that an Italian company is fully owned by a foreign company.

Sometimes the word “Branch” is used instead, and this is where the confusion starts. In fact a true Italian Branch is something very different from a Subsidiary.

Opening a Subsidiary in Italy vs. Opening an Italian Branch

In its true meaning, a “Subsidiary” is a NEW Italian company owned by a foreign company. For instance, the Italian subsidiary of Microsoft Corporation is Microsoft SPA.

On the contrary, a true “Branch” is the Italian office of a foreign company. The legal name in Italian is “Sede secondaria di società estera” (Secondary office of a foreign company). It’s NOT a new and different company, but the Italian branch of the SAME company.

Confused? I agree, it’s confusing. Let’s see the practical differences, so you can understand which solution is best for you.

Name of a Subsidiary in Italy vs. Name of an Italian Branch

Back to our example, if Microsoft Corporation setup a subsidiary in Italy (as they did) they can choose any name because the subsidiary is a NEW and DIFFERENT company. They can call the Italian company “Microsoft” (as they did) or use any other name they want. They can call the company “Piccolo Software” (the direct translation of Microsoft in Italian, not quite appealing for marketing purpose) or any other name they want.

They also have to choose a company type: a prestigious and more expensive Italian joint stock company (as they did) or a smaller and cheaper Italian limited company, or any other company type they want. The USA and Italian company are two different companies, remember? That’s why they are completely autonomous.

On the contrary, if Microsoft Corporation setup a (true) branch in Italy, the name is fixed by law and it’s – guess what? – “Microsoft Corporation (Italia)”. It’s the same company that opened an Italian office and get a specific Italian company number and a specific Italian VAT tax number.

They also DON’T need to choose a company type, because a branch is itself a company type. If you have a branch you can’t have a limited company or a joint stock company. In fact you have a … branch.

Subsidiary in Italy vs. Italian Branch – Practical differences

So what are the practical differences between an Italian Subsidiary and an Italian Branch? Besides the name, the major difference is in the responsibility.

In our example, if the branch Microsoft Corporation (Italia) can’t pay its debts, Microsoft Corporation USA has to pay. In fact they are the same company.

On the contrary, if Microsoft SPA can’t pay its debts, it can go bankrupt. The shareholders will lose their share capital, but no more.

From this point of view, a Subsidiary is better than a Branch.

When opening an Italian Branch is better than opening an Italian Subsidiary

Your foreign company is responsible for any debt of your Branch. That’s the weakness of a branch but it can be its major strong point as well, especially when you deal with banks.

It’s very difficult – if not impossible – for a new company to get a loan from a bank, especially an Italian bank. You will have the same issue if you request an overdraft, or if you ask to discount your invoices (in Italian “Factoring” the same word used in English).

So we suggested to many of our clients to setup a branch, especially in the fashion and textile business. In fact, your branch is an office of your foreign company, and your foreign company is responsible for any debt of the branch. Knowing so, the bank will be more willing to help your (young and unknown) branch because they feel guaranteed by your (aged and more prestigious) foreign mother company.

Moreover you can ask support from the banks in your own country, because they know your company, and use the money in your Italian office. You can’t do that with a subsidiary, because the subsidiary is a SRL or SPA or another company, completely Italian and legally autonomous from your foreign company.

What company is best for you in Italy?

If you are in doubt after reading this post, don’t worry. Contact me. If I can’t reply, I will forward your message to the appropriate person. The goal of this website isn’t sales but helping you to start a business in Italy. Always feel free to ask.

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2013-07-18T15:41:34+00:00 By |Start a Business|62 Comments

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62 Comments

  1. Richard 15 September 2012 at 10:51 pm - Reply

    Hi Stephano, I show your blog to my father. We want to promote our US technology to Italy and we want to issue invoices and be paid to our US LLC (our office is here). What do you suggest? A subsidiary or a branch?

    • Stefano L Tresca 16 September 2012 at 9:34 am - Reply

      Hi Richard. I would suggest neither of them. Both a subsidiary and a branch are expensive and the main advantage is that you have a tax number (in Italian Partita IVA) and you can issue invoices IN ITALY. If you don’t need to issue invoices in Italy, a representative office is enough and less expensive. You can promote your USA services and be paid to USA. Read more here:
      http://attorneyitaly.com/representative-office-italy

      If you need to promote your services AND employ one or two sales manager in Italy, than you need a light branch:
      http://attorneyitaly.com/light-branch-italy

      A light branch is also useful to get an immigration visa in Italy. Your father setup the Italian light branch of your US LLC and employ you in Italy for a small salary. In my experience, this is the best solution to live and work in Italy for any non-EU citizen. Not just Americans, but Asian, Russian, etc. Everybody.

  2. Giacomo 7 November 2012 at 7:41 am - Reply

    Ciao Stefano,

    Avrei bisogno di alcune informazoni per un’azienda extra UE che vuole aprire un’attività in Italia.
    L’azienda vuole aprire “qualcosa” solo per poter comprare da un’azienda italiana per poi rivendere all’estero, quindi solo per esportazioni.
    Come può fare?
    Quali opzioni ci sono?

    Cortesemente

    Giacomo

    • Stefano L Tresca 7 November 2012 at 12:39 pm - Reply

      Ciao Giacomo, ci sono due possibilità:
      1) L’azienda extra UE compra dall’azienda Italiana direttamente
      2) L’azienda extra UE apre una branch in Italia e compra dall’azienda Italiana

      La soluzione più comune per “comprare” è la n. 1

  3. David 6 January 2013 at 7:59 pm - Reply

    Hi. I am interested in setting up a business that buys from Italian stores (so must reclaim VAT using an Italian VAT number) and then ship these goods to another EU country.

    What is the cheapest way to do this please?

    • Stefano L Tresca 10 February 2013 at 8:12 pm - Reply

      Hi David. If you don’t want to take risks, always pick a limited company. You can read more on this website. And then … ask a lawyer 🙂

  4. Hberker 9 April 2013 at 2:43 pm - Reply

    Dear Stefano,

    Could you please advise us a consultant who can work to register our subsidary in Italy.

    Your Sincerely,
    H. Berker

    • Stefano L Tresca 10 April 2013 at 11:48 pm - Reply

      My associates will be more than happy to setup a subsidiary or a branch. It’s not a good business for us (costs are high) still it’s a point of honour. Lawyers have a hearth (sometimes) and we are happy to help foreign business to invest in Italy. I will forward your email to one of them.

  5. Anna 26 June 2013 at 8:46 am - Reply

    Ciao Stefano,

    prima di tutto volevo complimentarmi con te per questo sito; ho trovato molte informazioni utili circa la costituzione di una sussidiaria in Italia.
    A tal proposito volevo chiederti se, nel caso di una azienda danese interessata ad aprire una sussidiaria in Italia, sia necessario solo costituire la S.r.l. o se c’è bisogno di riconoscere(attraverso l’attribuzione di una p. iva, per esempio) anche la holding danese.
    Ti ringrazio anticipatamente.

    Anna

    • Stefano L Tresca 5 July 2013 at 4:21 pm - Reply

      Ciao Anna, entrambe le soluzioni sono valide.
      i) Una società Danese può costituire una società Italiana di cui possiede il 100% delle quote
      ii) oppure una sussidiaria Italiana
      La migliore soluzione dipende dal singolo caso, ma in generale i miei clienti (quando lavoravo come avvocato full time) si sono trovati meglio con una sussidiaria. Soprattutto per un motivo: una sussidiaria di fatto è un “semplice” ufficio della società estera. Per cui è stato spesso possibile fare factoring delle fatture Italiane nella banca estera della casa madre. Evitando così le banche Italiane (che non godono di una fama eccellente … parole dei miei clienti, non mie).

  6. Gianfranco 29 July 2013 at 2:08 pm - Reply

    Buongiorno Avvocato
    Lo scorso mese di aprile mio figlio , che è residente a Londra da oltre otto anni, ha aperto una ltd per regolarizzare la sua attività di libero professionista ( settore immobiliare).
    Oggi la società attraverso una mia collaborazione diretta in quanto formalmente assunto dal corrente mese, vorrebbe acquistare in Italia beni luxury ( pelletterie – abbigliamento – orificeria ) e rivenderle all’estero , in particolare in Estremo Oriente .
    Pensavamo ad un semplice ufficio di rappresentanza in quanto non rivenderemo i prodotti in italia, e nemmeno in europa , però un primo dubbio è questo : siamo in regola con le leggi italiane se convogliamo gli acquisti in un unico deposito o presso uno spazio dell’ufficio di rappresenta per essere spedito in una unica soluzione ?
    Quale è la prassi per regolarizzare l’ufficio di rappresentanza ?
    Molto più importante invece sono alcuni quesiti che vorrei sottoporre al più presto e per i quali si potrebbe prefigurare una sua diretta o indiretta , attività di consulenza . In particolare sono interessato a saperne di più in merito alle problematiche/opportunità connesse alla internazionalizzane di un brand che abbiamo iniziato a promuovere lo scorso mese e che è anche una delle ragioni principali della costituzione della ltd.
    Spero di ricevere un suo commento sui quesiti chiesti e più in generale su questi ultimi argomenti .
    Ringrazio in anticipo

    • Stefano L Tresca 8 August 2013 at 3:06 pm - Reply

      Buongiorno Gianfranco, non mi occupo più di questo tipo di consulenza. Comunque questa è gratis: se l’azienda Inglese di suo figlio assume Lei, che è residente in Italia, non basta un ufficio di rappresentanza. E’ richiesta una sede ed un contratto di lavoro di diritto Italiano. C’è una possibilità che la struttura sia vista come estero-vestizione. Al posto vostro, parlerei con un commercialista Italiano (bravo!). In bocca al lupo

  7. Allan Braley 22 September 2013 at 1:38 pm - Reply

    Good Morning Stefano,

    I have read with interest your very succinct responses and in particular regarding a foreign corporate entity opening representative offices in Italy. We also would wish to open an office which is essentially for Business Development and Coordination of European/global works with no invoices or revenue passing through this intended office other than monies for salaries. I would be extremely grateful if you could refer me for a meeting with a consultant in the Milan area if you yourself are not available for a ‘face to face’ consultation with a view to engagement in the support of the establishment and growth of the operation.

    Many Thanks

  8. Allan Braley 22 September 2013 at 1:48 pm - Reply

    My apologies Stefano but I believe I sent you an incorrect email address when sending you a message just a few minutes ago. Please note that this is the correct address and accept my apologies again for any confusion.

    Best Regards

    • Michele Spadaro 24 September 2013 at 12:42 pm - Reply

      Dear Mr Braley,

      someone will contact you soon about your request.

      Best regards

      Michele Spadaro

  9. Roberto Proietti 24 December 2013 at 9:32 am - Reply

    Hi Stefano,

    I’m an Italian (currently living in US) and a brazilian friend with Italian passport would like to open a small company in Italy providing digital currency (bit coins and more…) trading services. The company would be basically a website and a bank account. This guy has a similar company in Brasil and is asking me to help him understand what is the most appropriate type of company he should open minimizing at the same time the amount of taxes – branch, light branch, subsidiary, individual company….?

    Best regards

    Roberto

    • Michele Spadaro 31 December 2013 at 4:02 pm - Reply

      Hi Roberto.

      Absolutely an individual company.

      Best regards

      Michele

  10. Arianna 1 June 2014 at 12:43 am - Reply

    Gentile Stefano,

    complimenti per il sito, è davvero interessante.
    Vorrei presentarti il caso di un’azienda ad-tech americana che ha intenzione di espandere le operazioni in Europa, aprendo un ufficio e assumendo personale locale.

    Mi chiedevo quale fosse la forma più conveniente tra una branch, light branch o una subsidiary.

    Inoltre, sono confusa circa i requisiti per accedere alle agevolazioni per startup.
    Una subsidiary, in quanto entità legale separata, può partire come startup anche se la parent è piccola e giovane, ma già quotata nel paese d’origine?

    Grazie mille per l’attenzione.

    Cordiali saluti,
    Arianna

    • Michele Spadaro 3 June 2014 at 4:49 pm - Reply

      Gentile Arianna,

      La branch o subsidiary (entrambe le forme sono equivalenti, per il discorso che ci interessa) sono la forma da utilizzare se la società estera intende esercitare un tipo di attività in Italia che vada al di là della mera raccolta ordini/rappresentanza. Va da sè che, in tal modo, assume lavoratori, affitta magazzini, fattura.
      La light branch invece non dà questa possibilità. E’ la “finestra sul cortile” di una società estera che non ha bisogno di mettere radici in Italia ma che può gestire i propri affari (export, etc.) dal proprio Paese di origine, fatturando da quel Paese con le proprie regole. La light branch, a tal fine, non fattura.
      Questo in soldoni. Dipende da cosa vuole la società di cui parli: da quello che dici, ha bisogno di un branch, non di una light branch.
      Per l’altra domanda che fai, giro a Stefano che è il guru della materia 🙂

      Cordiali saluti
      Michele

  11. Nicholas 15 July 2014 at 3:18 pm - Reply

    Hi Stefano,

    I am working for a Spanish-based commercial outsourcing company, called Winche- Redes Comerciales, which wants to expand in Italy in a few months. I am in charge of this expansion and I was thinking to enter the Italian market throguh a company branch at the beginning, so as to have a first “light” impact on the Italian market, which I consider to be not so valuable and tough to face. After getting a first insight about the market, we could maybe proceed to implement a subsidiary in Italy, when our knowledge will be higher and we will have a more customer basis.

    Thank you very much.
    Saluti,

    Nicholas

    • Stefano L Tresca 17 August 2014 at 1:04 pm - Reply

      You are welcome!

  12. Nicholas 15 July 2014 at 3:40 pm - Reply

    Ciao Stefano,

    Complimenti per l’articolo.
    Lavoro per una commercial outsourcing company, Winche-Redes Comerciales, con sede in Barcelona. Abbiamo in mente di espanderci in Italia e io saro il responsabile. Avevo pensato di operare inizialmente tramite un branch della compagnia, cosi da testare inizialmente il mercato italiano, di poco valore e altamente tedioso dal punto di vista burocratico. Aprendo un branch potremmo contenere i costi iniziale e capire come operare al meglio all’interno del mercato. Eventualmente, quando la nostra conoscenza del mercato e la nostra customer basis incrementerà, potremmo pensare a trasformare il branch in un subsidiary e incorporarci definitivamente in Italia.

    Molte grazie.

    Cordialmente,

    Nicholas

  13. paul 30 July 2014 at 5:32 pm - Reply

    hi Stefano
    i want to open a “branch” in Italy. who can you recommend to help me set this up and give me costs. my clients are based in Milan so ideally i would like someone also based in Milan

    many thanks
    Paul

    • Michele Spadaro 1 August 2014 at 6:14 pm - Reply

      Hi Paul

      I am based in Milan and I can help.
      I will write you soon by email
      Rgs
      Michele

  14. Moiz 31 August 2014 at 12:48 pm - Reply

    Hi.

    I am an Indian residing in U.A.E. I am a partner at a 11 year old Trading Company based in Dubai.

    We are considering setting up a virtual office in Italy for business under a new company name.

    Our prime objectives are:

    – Correspondence with established Italian manufacturers.

    – Purchase of small quantity products from Italian factories and export it to our company in U.A.E via couriers like DHL.

    – Exporting bigger shipments via sea / air freight.

    What would be the best option for us?

    Initially, we will not be hiring any staff in Italy and will be corresponding through our Dubai office directly, with the help of our virtual assistant provided by the virtual office Service Providers.

    What kind of costs will be involved?

    What paperwork will be needed to form the company to be run as a virtual office?

    Can this company be set up without being in Italy in person?

    Are there companies that would manage our accounts for us and file our taxes on our behalf for a cost?

    Your feedback will be appreciated.

    Moiz
    P.S: You all, dear sirs, are doing a great job with this blog! Keep it up.

    • Michele Spadaro 8 September 2014 at 6:38 am - Reply

      Hi Moiz,

      I will answer soon to your questions
      Rgs
      Michele

  15. stefano 20 September 2014 at 4:43 pm - Reply

    Ciao Stefano, questa è la mia situazione. Risiedo attualmente in Italia dove gestisco un sito ecommerce di prodotti cosmetici. I nostri clienti sono per il 70% in Italia e per il 30% in Europa, USA e Sud America. Per motivi familiari (mia moglie è cittadina Lettone) ho deciso di trasferirimi in Lettonia. La burocrazie e la pressione fiscale sono anche piu’ vantaggiose rispetto al’Italia (io comunque mi trasferisco proprio fisicamente a vivere in Lettonia). Volevo sapere cosa mi consigli per continuare la mia attività dall’estero nel pieno rispetto della legge. Io vorrei aprire una società in Lettonia da dove gestire tutti gli ordini, il Customer Service e tutta l’amministrazione della società.Il mio problema è la logistica di magazzino per la spedizioni. Avevo pensato comunque di tenere un magazzino in Italia (posizione centrale in EU e buone tariffe di Corriere Espresso per spedizioni EU) con un addetto spedizioni (assunto regolarmente secondo la legge italiana). Spedire con corriere espresso dalla Lettonia costa molto per i Paesi in cui attualmente vendiamo i nostri prodotti. Che tipologia di società consigli per la brach/magazzino spedizioni in Italia?. So che in ogni caso dovò aprire una posizione IVA in Italia per effetto del “distance selling thresholds” (http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/traders/vat_community/vat_in_EC_annexI.pdf). In questo caso la branch Italiana pagherà le tasse in Italia oltre a versare l’IVA (sole per le vendite italiane).Grazie anticipatamente per l’attenzione. P.S Da espatriato in Canada per piu’ di 10 anni (solo da tre anni sono tornato in Italia) devo dire che il blog è eccellente per gli stranieri ceh vogliano avere qualchei nformazione iniziale su come espandere il loro business in Italia.

  16. stefano 20 September 2014 at 4:46 pm - Reply

    In questo caso la branch Italiana pagherà le tasse in Italia oltre a versare l’IVA (solo per le vendite italiane) ?

    (era una domanda e non un’affermazione) LOL

    • Michele Spadaro 26 September 2014 at 5:27 am - Reply

      Ciao Stefano.
      Dovrai aprire una branch italiana della società lettone, per il tipo di gestione di cui parli. E, sì, pagare le tasse in Italia per le vendite italiane. A disposizione. Michele

  17. Michal 23 January 2015 at 12:16 am - Reply

    Dear Stefano and Michele
    Together with a friend we are Polish citizens currently living in Poland. We plan to open a small company dedicated to services in the entertainment industry – game rooms (not gambling activities). We do not plan to employ anyone for the first 3 months of our activity. We consider two types of economic entities trying to optimize taxes:
    1) the creation of a partnership (but is it possible if we are residents of EU but not residents of Italy?)
    2) establishment of a partnership in Poland, and creation of its branch in Italy.
    We are thinking about partnership because then we can collect to our pockets income after corporate tax avoiding second taxation on dividends and income tax (are we right?).
    Can you tell us which one of these two entities is better considering taxes? Maybe you know better way to enter Italy market?
    Kind regards and thank you in advance 🙂

    • Michele Spadaro 23 January 2015 at 10:53 am - Reply

      Dear Michal

      I can ask if anybody is interested in this partnership, if you want.
      Rgs
      Michele

  18. Mirko 25 May 2015 at 2:19 pm - Reply

    Buongiorno Stefano e Michele.

    Lavoro per una società logistica, che si occupa principalmente di medical device e strumentazione medicale.
    Un nostro cliente Brasiliano ( produttore di protesi ortopediche) vorrebbe espandersi in italia, facendo gestire a noi la parte logistica ( magazzino e trasporto merci).
    Vorremo capire quale tipo di soluzione sia più adatta al nostro cliente (branch o light branch ) e soprattutto sapere i costi di apertura e mantenimento.

    Vi ringrazio anticipatamente per l’attenzione.

    Mirko

    • Michele Spadaro 30 May 2015 at 3:28 pm - Reply

      Buongiorno Mirko,

      Da quello che descrivi, sembrerebbe che la soluzione più indicata sia la branch.
      Ti scriverò privatamente per i costi.
      Michele

  19. Mirko 3 June 2015 at 3:33 pm - Reply

    Va bene.

    Grazie anticipatamente per la risposta.

    Mirko

    • Michele Spadaro 3 June 2015 at 4:53 pm - Reply

      buonasera,

      può fornirmi un’altro indirizzo email? da quello che leggo sotto il suo nome torna un messaggio di errore.
      michele spadaro

  20. mirko 4 June 2015 at 1:43 pm - Reply

    Si errore mio.

    Era .com

    Ora dovrebbe funzionare.

    Grazie

  21. Gaius 3 August 2015 at 12:24 pm - Reply

    Hi! We have an Architectural Office in Saudi Arabia and plan to hire 4 Italian architects and open an office in Mestre, but all of the projects to be done is in Saudi Arabia. Shall we open it as a branch or subsidiary? Thanks in advance

    • Michele Spadaro 3 August 2015 at 4:23 pm - Reply

      A branch
      Rgs
      michele

      • Gaius 4 August 2015 at 10:31 am - Reply

        Thank you!

  22. Anshul Bhargava 8 September 2015 at 12:12 am - Reply

    Hi Stefano,

    I am from India, and just open one small office of freight forwarding office in India, at the moment I do not have any other employee in the office excepts me, in next coming 1 and a half year i want to setup one more small office in Italy, what is the correct process should we take so that we can setup one office, defiantly we need to take help from Italian bank also. Is it easy for me? I will give employment too if I will have office in the Italy. Kindly advice, Thank you.

    • Michele Spadaro 11 September 2015 at 4:58 pm - Reply

      is your office an individual company or a ltd co.?
      rgs
      michele

  23. Ian Edwards 23 September 2015 at 1:35 pm - Reply

    I am looking to set up an SRL (I wanted to set up a subsidiary or branch of a UK based company, but it seems to be quite difficult and not the right structure). Can you please let me know about required national insurance payments? I have been informed that an srl has to pay circa 3600 euros per annum regardless of whether the company is actually making any money.

    Could you confirm one way or the other please?
    Many thanks,
    Ian Edwards

    • Michele Spadaro 2 October 2015 at 7:30 am - Reply

      Hi Ian

      you’ll receive a private response to your answers very soon

      Rgs
      Michele

  24. Gianfranco 24 December 2015 at 11:36 am - Reply

    Buongiorno Stefano & MIchele,

    lavoro a Dubai per una compagnia che fa consulenza nel campo dell’O&G. Abbiamo al momento due aziende, una a Londra con branch in Kazakhistan, Houston e Oman e una a Dubai.
    Vorremmo aprire un uffico in Ialia, la societa in UK e qualificata in diverse aziende italiane, per poter partecipare a gare ed eseguire lavori anche in Italia/Europa. Dopo aver letto il vostro sito credo che la soluzione migliore sia una branch della societa inglese, mi piacerebbe averne conferma e capire i costi di apertura.
    Per quanto riguarda le varie procedure credo che avremmo bisogno di una vostra consulenza, se potete contattarci oppure darmi qualche riferimento (commercialista, consulente del lavoro. etc…) ve ne sarei grato. Mlto probabilmente dovrei essere io a tormare in Italia e gestire tutta la faccenda. Colgo l’occasione per farvi gli auguri per le prossime festivita.
    Gianfranco

    • Michele Spadaro 25 December 2015 at 8:44 am - Reply

      Gentile Gianfranco,

      Ringraziamo per gli auguri di buone feste e ricambiamo.
      Per rispondere a parte delle Sue domande, ricordo che la branch (ipotesi distinta dalla light branch) è consigliabile quando si intende attivare una entità giuridica che sia in grado di operare autonomamente, con propria fatturazione ed (eventualmente) proprio magazzino. Capito questo, saremo in grado di orientarLa sulla questione costi.
      Cordiali saluti
      Michele

  25. Kasia 11 February 2016 at 11:58 pm - Reply

    Buongiorno,
    rappresento un’azienda polacca. Conduciamo la nostra attività in tutta l’EU. Abbiamo la partita IVA EU. Vorremmo sapere quanto costerà costituire una branch con il vostro aiuto? E quanto tempo ci vorrà? Devo aggiungere che per noi è anche molto importante l’apertura di un conto corrente italiano.
    Grazie mille per un’eventuale risposta.

  26. Ankit Tyagi 21 February 2016 at 12:23 pm - Reply

    Hi Stefano.

    I am from India and I have started engineering services company. Its a Limited Liability Partnership LLP. Currently providing services to An Italian company. To provide proper services we have to stay in Italy for longer period. For that we require to have one company or branch to be registered here (if not wrong, i have to open a branch or company in Italy). Please guide for the type we should go for. My company is a startup so considering that i would like to have solution low in cost.

    Regards
    Ankit Tyagi

    • Michele Spadaro 25 February 2016 at 5:24 pm - Reply

      Hi Ankit

      How long the italian company was founded?
      Michele

      • Ankit Tyagi 6 March 2016 at 3:34 pm - Reply

        I still have to open an Italian branch of my Indian company. Not yet started.
        Need your suggestion to open branch in Italy.

        Ankit Tyagi

        • Michele Spadaro 11 March 2016 at 6:33 am - Reply

          I didn’t ask you this. I asked you how long was the Italian company you’re working with, founded.
          Michele

          • Ankit Tyagi 12 March 2016 at 9:37 pm

            Since 1977.

          • Michele Spadaro 18 March 2016 at 7:13 am

            Hi Ankit,

            I suggest, rather, that you open your own company in your Country and issue a contract agreement with your partner in Italy, this will help you in the process of getting a permit to stay in Italy for long period to stay. Once in Italy, you can open the branch as well.
            Let me know if you need any further help for everything all.
            Rgs
            Michele

  27. Ankit Tyagi 20 March 2016 at 8:39 am - Reply

    HI Michele,
    Thanks for the reply.
    I have already started company in India. And i am in Italy also but on business visa only. I need to register the light branch. as all my invoice will be done from indian office.

    Please help me to register the company. Have to complete process by 30th april.

    Rgs Ankit Tyagi

  28. Anil Kanay 25 March 2016 at 9:27 am - Reply

    Hello my friend
    We are a leather producer from ıtaly I am planning to open company in Italy next week.
    We must be able to make invoice etc and I am not looking for a company owned by our company in Turkey.
    In Italy we will have one warehouse and two employee thats all.
    I am trying to open SRL but some of my friends told me SRL S is much more easy company than SRL can you inform me about this difference. By the way I will setup in Florence area do you have any accountant and lawyer friends in that area
    thanks for your help

  29. Asbjørn 28 September 2016 at 2:05 pm - Reply

    Hello, and thank you for an informative site.
    I have recently started a Stock company. I will focus on export to Italy (and EU but that is for a later chapter).

    My customers will be Italian restaurants and shops. How would you recommend I proceed? I have found the papers for an EORI application in English that I will send to Agenzia Delle Dogane. But what, if any do I need to register in Italy to legally sell my imports?
    Thank you!

    • Stefano L Tresca 28 September 2016 at 2:17 pm - Reply

      Hello Asbjorn, in our experience many restaurants and small shop will refuse to do business with a foreign company. It’s not entirely their fault. Their accountants often don’t know how to manage the international VAT or simply they don’t want the extra hassle. If Italy is an important target, you may want to open a fiscal presence in Italy. I can put you in contact with our international accountant for a chat. I will send you an email later today.

  30. Gianni 26 January 2017 at 11:55 am - Reply

    Innanzitutto complimenti, tutto molto interessante ed istruttivo.
    La mia domanda riguarda la seguente affermazione:
    “Sede secondaria di società estera” (Secondary office of a foreign company). It’s NOT a new and different company, but the Italian branch of the SAME company”.
    Materialmente come si apre una sede secondaria in Italia? Come procedere se non c’e
    bisogno di creare una nuova srl?
    Si tratta di un lavoro di rappresentante, agente di commercio di Ltd inglese.
    Grazie

    • Stefano L Tresca 2 February 2017 at 11:49 am - Reply

      (This reply in Italian according to the customer request)

      Buongiorno Gianni, di seguito le risposte:
      i) NON c’è bisogno di costituire una SRL
      ii) La Partita IVA Italiana è assegnata direttamente alla società estera (nel tuo caso la LTD Inglese)
      iii) Ci sono limiti? No. In Piazza San Babila a Milano c’è addirittura un centro commerciale che fattura con una sussidiaria. In fondo alla fattura si legge il nome della loro società Inglese LTD

      Se hai bisogno di maggiori informazioni contattami pure su Clarity: https://clarity.fm/stefanotresca

  31. Gianni 24 February 2017 at 8:20 am - Reply

    Buongiorno Stefano grazie innanzitutto della risposta. Puoi intanto chiarirmi una questione che magari poi approfondiremo a voce?
    Se ho capito bene per aprire una sussidiaria non devo fare una nuova societa innItalia ma registrare in Camera di Commercio la società inglese.Serve dunque un atto notarile che riconosce la LTD inglese?
    La società italiana che da mandato lo da alla LTD o alla sussidiaria?
    E come effettua i versamenti contributivi per chi materialmente in Italia svolge il lavoro di rappresentante.
    Grazie
    Gianni

  32. Tom 21 March 2017 at 6:03 pm - Reply

    Hi Stefano,

    Your site is very helpful, thank you for sharing all of this useful information. Can you tell me, how do you say “Light Branch Office” in Italian (is it simply “filiale” or “succursale”?

    Further, if the mother company is a non-profit organisation based in the United States, would that matter, or does this qualify to receive a “light branch” status? Do you have a good website that I can consult which has information on tax implications for a light branch office, for both my employer and myself (I have Italian citizenship)?

    • Stefano L Tresca 24 March 2017 at 4:08 pm - Reply

      Hi Tom, this article is about Subsidiaries and Branches. A Light Branch is a completely different solution.
      + Subsidiaries and Branches = they both have a VAT number, can issue invoices and pay taxes in Italy
      + Light Branch = does NOT have a VAT number, can NOT issue invoices and does NOT pay taxes in Italy
      If you want to know more about the Light Branch you should read this article:
      http://attorneyitaly.com/light-branch-italy/

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