Short answer
A cheaper SRL variant with a standard model statute, built for small founders.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
First-time founders and small projects that want limited liability at lower setup cost.
Key facts
- Minimum capital: EUR 1 up to EUR 9,999.99, paid in cash.
- Liability: limited, with the same caveats as SRL.
- Taxation: same as SRL (IRES 24 percent, IRAP about 3.9 percent).
- Setup: standard model deed signed before a notary, with reduced fees (stamp duty and registry fees still apply). A few days to 2 weeks.
- Limit: you must use the standard statute. Later amendments may need a notary at full cost. TO VERIFY: reforms have moved toward merging SRLS into the ordinary reduced-capital SRL; check the current status.
- Bookkeeping, INPS, INAIL, Camera di Commercio: same as SRL.
- Permesso for non-EU citizens: same as SRL.
Sources
- Registro Imprese - Comunicazione Unica d'Impresa (Camera di Commercio / Unioncamere)
- Apertura partita IVA (Agenzia delle Entrate)
- INPS - iscrizione Gestione Commercianti (e artigiani) (INPS)
- Italia Startup Visa and startup innovative (Ministero delle Imprese e del Made in Italy)
