Ease of Doing Business in


Italy Download Profile (1889.6KB, pdf)
Region OECD high income
Income Category High income
Population 60,802,085
GNI Per Capita (US$) 32,790
City covered Rome



DB 2017 Rank



DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 50 44 down
72.25 71.97 down
Starting a Business 63 57 down
89.40 89.39 up
Dealing with Construction Permits 86 82 down
69.41 69.31 up
Getting Electricity 51 45 down
80.70 80.69 up
Registering Property 24 24
81.69 81.67 up
Getting Credit 101 97 down
45.00 45.00
Protecting Minority Investors 42 40 down
63.33 63.33
Paying Taxes 126 134 up
61.65 59.33 up
Trading across Borders 1 1
100.00 100.00
Enforcing Contracts 108 106 down
54.79 54.79
Resolving Insolvency 25 23 down
76.59 76.14 up

Positive=Doing Business reform making it easier to do business. Negative=Change making it more difficult to do business.

DB 2017 Rank: 63

DB 2016 Rank: 57

Change in Rank: down6

DB 2017 DTF (% points): 89.40

DB 2016 DTF (% points): 89.39

Change in DTF (% points): up0.01

Indicator Italy OECD high income
Procedure – Men (number) info_outline 6.0 4.8
Time – Men (days) info_outline 6.5 8.3
Cost – Men (% of income per capita) info_outline 13.9 3.1
Procedure – Women (number) info_outline 6.0 4.8
Time – Women (days) info_outline 6.5 8.3
Cost – Women (% of income per capita) info_outline 13.9 3.1
Paid-in min. capital (% of income per capita) info_outline 0.0 9.2
No. Procedure Time to Complete Associated Costs

Execute a public deed of incorporation and company bylaws before a public notary and pay registration tax

Agency: Notary Public

A public deed of incorporation (atto costitutivo), including the company’s bylaws (statuto), must be drafted and executed before a public notary by the quota holders or their authorized representatives. The notary drafts company bylaws pursuant to legal provisions governing limited liability company (Srl) governed by Article 2463 of the Italian Civil Code. The cost of the forms and stamp duties, as well as the registration tax, due within 20 days of incorporation, is paid to the notary public.

The Government of Italy adopted the Law no. 27/2012 that eliminated the fixed notary fees, but still maintains fee guidance. The notary fees range between 0.6% and 1.4% of the company’s start-up capital. In addition to the notary fee, the companies pay EUR 200 registration fee, and EUR 156 Imposta di bollo fee.
1 day see procedure comments
* 2

Purchase corporate and accounting books

Agency: Notary or Register of Enterprises (Registro delle Imprese)

According to Article 2478 of the Italian Civil Code, a limited liability company (Srl) must keep the following corporate books: a minute book of board of directors’ meetings, a minute book of quota-holders’ meetings, and if appointed, a minute book of board of Statutory Auditors’ (Collegio Sindacale) meetings. All are subject to authentication. The minute book of Auditors’ meetings is required only if the company: drafts consolidated financial statements, or controls companies that are subject to external audit, or, if for two consecutive fiscal years it exceeds two of the following: it’s total assets on the balance sheet of Euro 4,400,000 or more, it’s profits from sales and activities of Euro 8,800,000, or more, total number of staff of 50 or more in a course of one financial year.

According to Article 2214 of the Italian Civil Code, any business must also keep two accounting books: the journal book and the inventory book. Authentication of the accounting books is not required.

All books are available in standard format at stationery stores or through a notary public. However, entrepreneurs can also use a loose-leaf book at no additional cost. Since 2009, business founders have had the option to keep all corporate books and accounting books in electronic format. In this case, a digital time stamp and electronic signature must be put on the books annually. The cost to register electronic books depends on Ministerial Decree from June 17, 2014.
1 day (simultaneous with previous procedure) EUR 16 stamp fee for each 100 pages (3 books), EUR 25 registration fee per book (3 books)
* 3

Pay government tax (fee) to authenticate corporate and accounting books

Agency: Tax Revenues Authority (Agenzia delle Entrate)

Government tax (fee) is assessed by the Office of Revenue to authenticate corporate and accounting books (tassa di concessione governativa). The initial payment is paid at the time of incorporation via a postal service (bollettino postale). Subsequent annual payments are transmitted electronically by F24 form. The tax amounts to: (1) EUR 309.87 if the company’s social capital is under EUR 516,456.90 or (2) EUR 516.46 if the company's social capital exceeds EUR 516,456.90.
1 day (simultaneous with previous procedure) EUR 310

Activation and Registration of the P.E.C (i.e. the “Certified e-mail”)

Agency: Email service providers

Under Italian Law Decree No. 185 of 29 November 2008, all companies are required to have a certified e-mail (PEC ). Said requirement is immediate and must be communicated to the Companies’ Register throughout the relevant incorporation procedure. Failure to communicate PEC results in a suspension of the registration process in the Companies’ Register.
1 day Aproximately 50 EUR for a company PEC

Register company incorporation, and receive tax identification number, VAT number, and register with Social Security Administration (INPS) and Accident Insurance Office (INAIL)

Agency: Register of Enterprises (Registro delle Imprese)

Applicants must electronically file a single notice (Comunicazione Unica) with the Register of Enterprises, which will automatically register the company for tax identification number, VAT number, and process the company with Social Security Administration (INPS) and Accident Insurance Office (INAIL). The applicant must attach the forms requested by the Register of Enterprises for the registration, the Italian Tax Authorities for immediate starting of business, and by INPS and INAIL for the registration with these Administrations.

Immediately upon registration, the company receives a reference number for the registration procedure, the receipt of the filing of the Single Notice, the tax identification number and the VAT number. The company receives confirmation of registration with the Register of Enterprises typically within 48 hours, though technically the procedure can take as long as 5 business days. The company receives INAIL documentation and INPS documentation within a few hours of registration.

The company will receive all notices, communications, and receipts of filing at the Company’s certified email address.
2 days EUR 130 (membership fees) + EUR 90 (registration fee with chamber of commerce)

Notify the competent Labor Office (DPLMO) of the employment of workers

Agency: Competent Employing Office (Centro per l’impiego)

Business founders must notify the Provincial Labor Office (Direzione Provinciale del Lavoro e della Massima Occupazione, DPLMO) about hiring personnel one day before the employee in question begins working at their company. Registration can be done online through the portal called Bussola at the following website: http://co.provincia.roma.it/colrm/
Less than one day (online procedure) no charge

* Takes place simultaneously with another procedure.