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Services

Opening a permanent establishment in Italy​ and abroad

Our Chartered Accountants support foreign companies wishing to expand and establish a business in Italy by opening a Permanent Establishment in Italy.

Which country the service is available for:

ItalyBelgiumDenmarkFranceGermanySpainSwedenSwitzerlandUnited KingdomUnited States

Establishment of a New Company

The Firm provides qualified assistance to all companies interested in investing in Italy and operating in the country through the establishment of a branch of the foreign company.

The Firm assists you with

  • incorporation of limited liability companies – S.r.l. (the standard model of a capital company in Italy)
  • establishment of partnerships – S.n.c. and S.a.s.
  • management of all mandatory accounting, tax and corporate compliance requirements
  • opening of a bank account in Italy
  • hiring of employees
  • management of relations with banks and credit institutions in general, including applications for financing or grants for companies

The incorporation and maintenance process

  • incorporation within 7/10 working days from delivery of the documentation.
  • remote incorporation through a power of attorney granted to our Firm
  • ongoing annual assistance with periodic deadlines and tax returns, provided by Chartered Accountants, as well as targeted simulations aimed at optimising the tax burden.
  • consultancy in English

Setting up a branch office in Italy

The Firm provides specialised support to foreign companies that intend to carry out activities in Italy by opening a secondary office (establishment of a branch in Italy), without the need to incorporate a new company.

Why establish a Branch: advantages and disadvantages

  • The management cost of a Branch is lower than that of a company incorporated under Italian law (New Co.), as certain compliance requirements are not due
  • the Branch does not constitute an independent legal entity, but is legally dependent on the parent company.
  • The parent company is fully liable for all obligations undertaken by the Branch within the Italian territory

Our Firm’s support

  • Registration of the branch in Italy within 7/10 working days from delivery of the documentation.
  • Remote establishment through a power of attorney granted to our Firm
  • Annual assistance with deadlines and tax compliance requirements of the branch
  • Consultancy in English

Starting a Freelance Business

In addition, the Firm assists individuals who wish to start a business in Italy as self-employed workers or sole traders. We provide comprehensive support for VAT registration — both as a business and as a freelancer — and manage all accounting and tax compliance requirements provided for by law.

The Firm provides assistance with

  • analysis of the most advantageous tax regime
  • opening of the VAT number
  • classification and registration for social security purposes
  • management of mandatory annual accounting and tax compliance requirements
  • income simulations aimed at optimising the client’s tax position

How the service is provided

  • opening of the VAT number within 2 working days
  • remote management of all accounting, tax and administrative compliance requirements
  • IT tools ensuring maximum efficiency, without the need to travel from one’s country or place of business
  • consultancy provided by Chartered Accountants, with targeted simulations aimed at optimising the tax burden
  • consultancy in English
Consultation on Opening a Permanent Establishment

since 1998

Studio A&P offers professional consulting services to businesses and individuals.

Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.

years of
experience
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clients trusted
A&P in 2025
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Discover more about this topic with our guides

Highlighted info-sheet
A person who acts on behalf of a foreign enterprise and habitually concludes contracts or acts for that purpose, can give rise to an agency permanent establishment in Italy, according to the provision of Article 162, Paragraph 6 of TUIR (Italian Tax Consolidated Text). Specific conditions have to be fulfilled
Highlighted info-sheet
For a permanent establishment to be constituted, there are a number of conditions that must be met and need to be verified in each single case. According to the Italian Tax Consolidated Text, a construction or assembly or installation site can give rise to a permanent establishment if a specific
Highlighted info-sheet
Guide on Permanent Establishment in Italy: definition, what creates a PE, taxation of permanent establishments in Italy.

Contact us for assistance

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