Business Taxation

Corporate tax, VAT, and fiscal compliance for companies operating in Italy. From company constitution and permanent establishment to ongoing fiscal management.

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Our Approach

We support businesses at every stage: choosing and setting up the right legal form in Italy, managing tax registration and VAT, and ensuring ongoing compliance with IRES, IRAP, and transfer pricing rules. Whether you are incorporating a new entity, opening a branch, or assessing permanent establishment risk, we provide clear advice and handle the required filings and documentation.

Our team assists with accounting and annual reports, tax returns, VAT management, and cross-border transactions. We help you navigate anti-fragmentation rules, document economic substance, and structure corporate operations in a tax-efficient way while meeting Italian and international reporting obligations.

Our Services

Company constitution, permanent establishment, and corporate fiscal compliance

Company Constitution

Limited Liability Company

Formation and registration of S.r.l. (società a responsabilità limitata) in Italy.

Society per Azioni

Incorporation and governance of S.p.A. (joint-stock company) structures.

Society in Accomandita per Azioni

Setting up S.a.p.A. (limited partnership with share capital) and related tax aspects.

Society in Nome Collective

Formation of S.n.c. (general partnership) and tax registration.

Society in Accomandita Semplice

Establishment of S.a.s. (simple limited partnership) and fiscal compliance.

VAT Tax for Professionals

VAT registration, returns, and compliance for professionals and small businesses.

Società Semplice

Formation and tax treatment of simple partnerships (S.s.).

Branch of a Foreign Company

Registration and tax compliance for Italian branches of foreign entities.

Permanent Organization

PE Risk Analysis

Assessment of permanent establishment exposure and mitigation strategies.

Constitution and Registry

Company formation, registration with the business register, and related filings.

Accounting and Fiscal Management

Ongoing accounting, bookkeeping, and fiscal management for Italian entities.

Anti-fragmentation Rule Compliance

Compliance with PE anti-fragmentation rules and documentation.

Analysis of dependent/independent agent

Evaluation of agent status for permanent establishment and treaty purposes.

Documentation of Economic Substance

Preparation and maintenance of economic substance documentation.

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Frequently Asked Questions

Common questions about business taxation in Italy

What is the best company form for my business in Italy?

The choice depends on liability, number of shareholders, and tax and governance needs. The S.r.l. (limited liability company) is very common; the S.p.A. is used for larger or listed companies. We can advise on the most suitable structure and handle the constitution and registration.

When does my foreign company have a permanent establishment in Italy?

A PE may arise if you have a fixed place of business in Italy or a dependent agent who habitually concludes contracts. We perform PE risk analyses and help you structure activities and documentation to manage exposure and comply with anti-fragmentation rules.

What are the main corporate taxes in Italy?

Italian companies are subject to IRES (corporate income tax) and IRAP (regional business tax). VAT applies to most supplies of goods and services. We assist with registration, returns, and ongoing compliance for all of these.

Do I need transfer pricing documentation?

Yes, if your company has related-party transactions. Italian rules require transfer pricing documentation and alignment with OECD guidelines. We help you prepare and update the documentation and support you in audits.

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