How to Open an SRL in Italy as a US Citizen (2026 Guide)
Every year more American entrepreneurs open a company in Italy to access the EU market, sell under the 'Made in Italy' brand, or run their European operations from a country with a strong legal system. The good news: as a US citizen, you can incorporate an Italian SRL (the equivalent of an LLC) 100% remotely — no flight to Italy required.
Can a US citizen own an Italian company?
Yes. Italy applies the principle of reciprocity, and since the US grants Italians the right to form companies, Americans enjoy the same right in Italy. You can be the sole shareholder and sole director of an Italian SRL. No Italian residency, visa, or local partner is required.
Step 1: Get your Codice Fiscale (Italian tax ID)
The Codice Fiscale is a personal tax identification number required for any legal act in Italy. As a non-resident, you can obtain it through the Italian consulate in the US or through a proxy in Italy — we handle this remotely for our clients in a few days.
Step 2: Choose SRL or SRLS
- SRLS (Simplified SRL): minimum capital €1, standard bylaws, lower setup cost — ideal for testing the market
- SRL (Standard): customizable bylaws and capital — recommended for serious operations, banking relationships and investors
Step 3: Remote notary incorporation
Italian law allows an SRL to be incorporated via video conference with a notary, using a qualified digital signature, when the share capital is paid in cash. If you prefer, you can instead sign a power of attorney before a US notary (with apostille) and the deed is signed in Italy on your behalf. Your documents are prepared in English and Italian, and the company is registered with the Italian Business Register (Registro Imprese) — typically within 2-4 weeks.
Step 4: VAT number, PEC and bank account
After incorporation you receive your Partita IVA (VAT number), a certified email address (PEC, mandatory in Italy) and can open a business bank account. Some Italian banks accept remote onboarding for non-resident directors; we assist with introductions.
US taxes: what you need to know
An Italian SRL is a separate legal entity taxed in Italy (IRES 24% + IRAP ~3.9%). As a US shareholder you must consider the US controlled foreign corporation rules — GILTI, renamed Net CFC Tested Income (NCTI) from 2026 — Form 5471 reporting, the option to elect a different US tax classification for the SRL, and the US-Italy tax treaty which prevents double taxation. We coordinate with your US CPA to structure this correctly from day one.
How much does it cost?
Our setup fee starts at €2,500 for an SRLS and €3,500 for a standard SRL, with notary and government charges listed separately; ongoing accounting plans start at €290 a month. See the pricing section for exactly what is included. Compare that with the cost of getting it wrong: penalties for late or missed filings in Italy add up quickly.