Tax advisory
Business formation & start-ups
We compare legal forms and tax regimes, support the registrations and set up bookkeeping and invoicing for your start.
Service area Tax advisory
What matters to you
When setting up a business, you make choices that are difficult to change later. Legal form, tax regime, VAT period and social security determine how much tax and contributions you pay and what obligations you have.
We consider tax questions together with the business plan, financing and liability. This ensures that decisions fit both the start-up and your further plans.
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Legal form from a tax perspective
A sole proprietorship (ditta individuale) or a partnership (società in nome collettivo, società in accomandita semplice) is taxed on a transparent basis: the profit is attributed to the owners and is subject to progressive income tax (IRPEF). A limited liability company (società a responsabilità limitata, Srl), by contrast, pays corporate income tax (IRES); further taxation applies when profits are distributed to the shareholders.
Which form is more advantageous depends on the expected profit, whether profits are withdrawn or retained in the business, and on liability. We compare the options using your figures instead of giving generic recommendations.
The right tax regime
For sole traders and freelance professionals, the flat-rate regime (regime forfettario) may be an option. It provides for a flat-rate calculation of income and a substitute tax; a reduced rate is possible for certain new activities. We check the eligibility requirements, grounds for exclusion and the consequences for cost deductions and VAT.
Whether the flat-rate regime (regime forfettario) pays off depends heavily on your cost structure and your plans. We check the requirements and compare it with ordinary taxation.
Registrations and obligations at start-up
Starting a business involves obtaining a VAT number (partita IVA) with the appropriate activity code (codice ATECO), registering with the Companies Register via the single filing (Comunicazione Unica) depending on the activity, and registering with social security. For many activities, notification to the municipality via the one-stop shop (SUAP) is also required.
Corporations are formed by notarial deed. We coordinate with the notary and then take care of the tax registrations and the set-up of e-invoicing and bookkeeping.
- Applying for a VAT number and choosing the ATECO code
- Single notification to the Chamber of Commerce, INPS and INAIL
- Choice of accounting method and VAT period
- Setting up e-invoicing
- Coordination with the notary for company formations
Start-ups and funding
For innovative start-ups (startup innovative) registered in a dedicated section of the Business Register, Italian law provides special rules, such as tax incentives for investors. The requirements are strict and have been amended several times in recent years, so we review them case by case.
We look into suitable funding opportunities and clarify which steps are required before placing an order or making an investment. This allows you to factor application deadlines into your start-up planning.
Step by step
How we work together
Discussing your plans
You describe your activity, expected revenue and costs, and your personal situation.
Comparison of the options
We run the numbers on legal forms and tax regimes using your figures and discuss the pros and cons.
Registration
We handle registrations with the Italian Revenue Agency, the Chamber of Commerce and social security, coordinating with the notary where needed.
Support during start-up
In the first year, we give you particularly close support with invoicing, deadlines and advance tax payments.
Frequently asked questions
You should clarify these questions before starting your business.
When do I need a VAT number?
As soon as you carry out a self-employed business or professional activity on more than an occasional basis. The number must be applied for within a short statutory period after starting the activity. It is best to clarify this before you start.
Is an S.r.l. always more tax-efficient?
No. An Srl can be advantageous if profits are retained in the company, but it involves higher running costs and obligations. Distributions add a second level of taxation. Only a comparison based on your figures shows what fits.
Can I start a business alongside my employment?
In principle yes, provided your employment contract does not prevent it. However, there are tax and social security specifics, for example regarding the requirements for the flat-rate regime (regime forfettario). We review your situation case by case.
I am moving from Germany or Austria to South Tyrol and want to set up a business here. What do I need to consider?
Besides the formation itself, there is the question of your tax residence and possible obligations in your previous country of residence. In some cases, incentives for new residents may also apply. We look at both together.
How can we help you?
In the initial meeting, we clarify your request and discuss what support you need.