義大利外資公司註冊程序

義大利主要城市公司設立登記,商標登記，進出口證，特許行業申請等。公司設立後雲端系統支援的會計薪資服務。義大利與臺灣同事攜手協同爲您服務。為地球暖化盡一份心力，減少空中旅行。

Email：mxp4ww@evershinecpa.com
或
義大利 IAPA Partner in Milan
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110

義大利外資公司註冊程序
Italy foreign-owned incorporation Procedures
(digested from World Bank: www.doingbusiness.com 2022/0610)

程序 No.1 在公證人前簽署公司成立公證書和公司章程，並繳納登記稅
Procedure No.1 Execute a public deed of incorporation and company bylaws before a public notary and pay registration tax

機構 : 公證人
公司成立公證書 (atto costitutivo)，包括公司章程 (statuto)，必須由股東或其授權代表在公證人前草擬和簽署。
公證人根據義大利民法典第 2463 條規定的有限責任公司 (Srl) 的法律規定，草擬公司章程。
表格和印花稅的費用，以及登記稅都要支付給公證人。
根據義大利民法典第 2330 條，由法律第 12/2019 號改革，公證人有 10 天的時間來完成公司的成立。
義大利司法部採用了法律第 140/2012 號，取消了固定的公證費，但仍然保留了公證費的指導，作為公司股本的百分比。
對於資本額在 25,000 歐元至 40 萬歐元之間的公司，公證費可以從 0.86% 到 6.9% 不等。
除了公證費外，公司還要支付登記費和印花稅。
登記費由總統令第 131/1986 號規定。印花稅由總統令第 642/1972 號和財政部 2007 年 2 月 22 日的命令規定。
自 2016 年 7 月 20 日起，成立公證書和公司章程可以在沒有公證人的協助下執行，適用於「創新型初創企業」。
為了符合「創新型初創企業」的資格，該公司需要具備其他條件之一，即提供「創新服務」為其獨家/主要的企業宗旨。
該文件是根據經濟發展部提供的標準執行的，並可以通過 startup.registroimprese.it 網站上提供的平台進行。
從 2017 年 6 月 22 日起，該公司可以通過 startup.registroimprese.it 網站上使用相同的簡化程序修改其標準章程。

完成時間 :   1 天
相關政府費用:
EUR 3,409 (約 EUR 3,000 (公證費可根據公司的啟動資本從 0.86% 到 6.9% 不等) + EUR 200 (登記費) + EUR 156 (印花稅))

In English below:
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 is paid to the notary public.
As per Article 2330 of the Italian Civil Code, reformed by the Law no. 12/2019, the notary has 10 days to finalize the incorporation of the company.
The Ministry of Justice of Italy adopted the Law no. 140/2012 that eliminated the fixed notary fees, but still maintains the notary fee guidance as percentage of company’s share capital.
For companies with capital from €25,000 to €400,000, notary fee can range from 0.86% to 6.9%.
In addition to the notary fee, companies pay registration fee and stamp duty.
The registration fee is regulated by the Presidential Decree no. 131/1986.
The stamp duty is regulated by the Presidential Decree no. 642/1972 and the Decree of the Ministry of Finance of February 22, 2007.
As of 20 July 2016, deed of incorporation and company bylaws can be executed without the assistance of a Notary Public for “innovative startups”.
In order to qualify as “innovative startup”, the company needs to have, among other things, as exclusive/predominant corporate purpose, provision of “innovative services”.
The said documents are executed on the basis of standards provided by the Ministry of Economic Development and is possible through the platform provided on the website startup.registroimprese.it.
Starting from 22 June 2017, the company may modify its standard bylaws by using the same simplified procedure on the website startup.registroimprese.it

Time to Complete  :1 day
Associated Government Costs
EUR 3,409 (approximately EUR 3,000 (notary fees can vary from 0.86% to 6.9% of the company’s start-up capital) + EUR 200 (registration fee) + EUR 156 (stamp duty))

程序 No.2   購買和驗證公司和會計帳簿
Procedure No.2   Purchase and authenticate corporate and accounting books

機構 : 公證人或企業登記處
根據義大利民法典第 2478 條，有限責任公司 (Srl) 必須保存以下公司帳簿：董事會會議記錄簿、股東會議記錄簿，以及如果任命了，監事會 (Collegio Sindacale) 會議記錄簿。
所有這些都需要驗證。義大利民法典第 2477 條，由 2019 年 1 月 12 日立法法令第 14 號第 379 條第 1 段修改，規定當公司符合以下條件之一時，必須任命監事會：
(i) 編制合併財務報表；
(ii) 控制受外部審計的公司，或
(iii) 在連續兩個財政年度中超過以下參數中的任何一個：
1.公司資產負債表上的總資產等於 200 萬歐元（而不是過去的 440 萬歐元），
2.其銷售和業務利潤等於 200 萬歐元（而不是過去的 880 萬歐元），
3.公司在一個財政年度中平均僱用了 10 名員工。
根據義大利民法典第 2214 條，任何企業還必須保存兩本會計帳簿：日記帳和存貨帳。不需要驗證會計帳簿。
所有帳簿都可以在文具店或通過公證人以標準格式購買。但是，企業家也可以使用活頁本，不需要額外費用。
自 2009 年起，創業者有選擇以電子格式保存所有公司帳簿和會計帳簿的權利。在這種情況下，必須每年在帳簿上加上數字時間戳和電子簽名。登記電子帳簿的費用取決於 2014 年 6 月 17 日的部長令。

完成時間:     1 天
相關政府費用:
EUR 82 (EUR 16 印花稅每 100 頁 (2 冊)，EUR 25 登記費每冊 (2 冊))

Below In English
Agency : Notary public or Register of Enterprises
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. Article 2477 of the Italian Civil Code, as modified by article 379, 1° paragraph, of Legislative Decree no. 14 of 12 January 2019, provides that the appointment of the Board of Statutory is compulsory when the company:
(i) drafts consolidated financial statements;
(ii) controls companies which are subject to external audit, or
(iii) for two consecutive fiscal years exceeds even just one of the following parameters:
1) the total assets on the balance sheet of the company are equal to EUR 2,000,000 (and not EUR 4,400,000 as in the past),
2) its profits from sales and activities are equal to EUR 2,000,000 (and not EUR 8,800,000 as in the past),
3) the company has hired in the average 10 employees in a 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.

Time to Complete  :1 day
Associated Government Costs:
EUR 82 (EUR 16 stamp duty for each 100 pages (2 books), EUR 25 registration fee per book (2 books))

程序 No.3  支付政府稅（費）以驗證公司和會計帳簿
Procedure No.3    Pay government tax (fee) to authenticate corporate and accounting books

機構 : 稅務局
政府稅（費）是由稅務局評估，用於驗證公司和會計帳簿（tassa di concessione governativa）。最初的付款是在成立時通過郵政服務（bollettino postale）支付的。後續的年度付款是通過 F24 表格以電子方式傳輸的。
完成時間:        1 天
相關政府費用:
EUR 310 (EUR 309.87 (如果資本低於 EUR 516,456.90) 或 EUR 516.46 (如果資本超過 EUR 516,456.90))

Below in English
Agency : Revenue Agency
Government tax (fee) is assessed by the Revenue Agency 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.
Time to Complete:   1 day
Associated Government Costs:
EUR 310 (EUR 309.87 (if the capital is under EUR 516,456.90) or EUR 516.46 (if the capital exceeds EUR 516,456.90))

程序 No.4      啟動和註冊 P.E.C (即「認證電子郵件」)  
Procedure No.4       Activation and Registration of the P.E.C (i.e. the “Certified e-mail”)

機構 : 電子郵件服務提供商
根據義大利法律法令第 185 號，2008 年 11 月 29 日，所有公司都必須擁有認證電子郵件 (PEC)。該要求是即時的，並且必須在相關的成立程序中向公司登記處通報。未能通報 PEC 會導致公司登記處的註冊過程暫停。
完成時間: 不到一天（線上程序）
相關政府費用:EUR 50

Below in English
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.
Time to Complete:   Less than one day (online procedure)
Associated Government Costs :EUR 50

程序 No.5  註冊公司成立，並獲得稅號、增值稅號，以及向社會保險管理局 (INPS) 和意外保險辦公室 (INAIL) 註冊  
Procedure No.5  Register company incorporation, and receive tax identification number, VAT number, and register with Social Security Administration (INPS) and Accident Insurance Office (INAIL)      

機構 : 企業登記處
申請人必須向企業登記處電子提交單一通知 (Comunicazione Unica)，該通知將要求將公司登記在登記處，要求獲得稅號/增值稅號，以及向社會保險管理局 (INPS) 和意外保險辦公室 (INAIL) 註冊。
申請人必須附上登記處、義大利稅務機關以及 INPS 和 INAIL 要求的表格。
立即註冊後，公司將收到註冊程序的參考號碼、單一通知的提交收據、稅號/增值稅識別號。
公司通常在 1 天內收到企業登記處的註冊確認，儘管技術上最長時間為 5 個工作日。公司通常在 5 天內收到 INAIL 文件和 INPS 文件。
公司將在公司的認證電子郵件地址收到所有通知、通信和提交收據。
完成時間  :    1 天
相關政府費用:
EUR 210 ( EUR 120 (會員費) + EUR 90 (與商會的註冊費))

Below in  English

 Agency : Register of Enterprises
Applicants must electronically file a single notice (Comunicazione Unica) with the Register of Enterprises, which will request the registration of the company with the Register, request the tax identification/VAT number as well as the registration 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, and by INPS and INAIL.
Immediately upon registration, the company receives a reference number for the registration procedure, the receipt of the filing of the Single Notice, the tax/VAT identification number.
The company receives confirmation of registration with the Register of Enterprises typically within 1 day, though technically the maximum time is 5 business days.
The company receives INAIL documentation and INPS documentation typically within 5 days.
The company will receive all notices, communications, and receipts of filing at the Company’s certified email address.

Time to Complete  : 1 day
Associated Government Costs:
EUR 210 ( EUR 120 (membership fees) + EUR 90 (registration fee with chamber of commerce))

程序 No.6     向主管勞動局通知僱用工人
Procedure No.6 Notify the competent Labor Office of the employment of workers   

機構 : 勞動局
創業者必須在員工開始在公司工作的前一天，通過 SINTESI 門戶網站向地方勞動局 (Centro per l’Impiego) 通報招聘人員，網址為http://www.cittametropolitana.mi.it/sintesi/Login_.html。
SINTESI 門戶網站已經包含了公司的信息，這些信息是在公司通過 ComUnica 註冊時自動從 INPS 數據庫中提取的。因此，當公司第一次訪問 SINTESI 門戶網站時，公司的帳戶立即啟用，並且可以開始提交通知。
完成時間  :    不到一天（線上程序）
相關政府費用: 免費

Agency : Labor Office

Business founders must notify the Territorial Labor Office (Centro per l’Impiego) about hiring personnel one day before the employee in question begins working at the company.
The notification is submitted online through the SINTESI portal of the Territorial Labor Office at http://www.cittametropolitana.mi.it/sintesi/Login_.html.
The SINTESI portal already contains the company’s information, which are drawn automatically from the INPS database when the company is registered via ComUnica. Hence, when the company accesses the SINTESI portal for the first time, the company’s account is immediately active and it can start submitting notifications.
Time to Complete:
Less than one day (online procedure)
Associated Government Costs:
No cost

• 義大利–工商登記與相關服務
• 義大利外資公司註冊程序
• 義大利工商登記與相關法規問答(中文)
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联系我们：
Email：mxp4ww@evershinecpa.com
或

Milan time zone:
義大利 IAPA Partner in Milan
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110

附加資訊:
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所長 Principal Partner:
陳中成 Dale C.C. Chen;
會計師 in 台灣+中國+英國/企管碩士+企管博士/台灣專利師;
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Mobile:+886-933920199 in Taipei;
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Skype:daleccchen ;
Linkedin Address:  Dale Chen Linkedin

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