How to Start a company in Italy

How to start a company or a sole proprietorship in Italy If you want to start  a company/sole proprietorship in the provinces of Milan, Monza Brianza, or Lodi,  you have to: Register your business in the Business Register at the Chamber of Commerce. The  date of registration is not necessarily the same as the business start date,[…]

VAT Italy

Vat in Italy Vat – Value added tax – or Iva – Imposta sul Valore Aggiunto, in Italian language, is a consumption tax that applies to the supply of goods and services carried out in Italy by entrepreneurs, professionals, or artists and on importations carried out by anyone. In some cases, also Intra-Community acquisitions are subject[…]

Regional production tax – Irap

Regional production tax Italy – Irap production tax italyItalian corporate entities and non-resident companies, only on Italian source income, are subject to a corporate income tax , Ires, and to a regional production tax, Irap.  The regional production tax (Irap) is a local tax on productive activities realized within a regional territory. The standard rate is 3.9%, but higher[…]

Ires – Corporate Income Tax

Corporate Income Tax – Ires Relevant Tax Rate The tax rate of the corporate income tax (Ires) is 24 per cent. Who is liable to Ires: joint-stock companies and partnerships limited by shares, limited liability companies, cooperative companies and mutual insurance companies, European companies (EC regulation No. 2157/2001 ) and European cooperatives (EC regulation No. 1435/2003 )[…]

Comunicazione delle operazioni transfrontaliere (c.d. “esterometro”)

Decorrenza periodi di imposta 2019. I soggetti passivi IVA stabiliti nel territorio dello Stato italiano sono tenuti a trasmettere telematicamente le operazioni transfrontaliere. All’Agenzia delle Entrate bisogna inviare i dati relativi alle cessioni di beni ed alle prestazioni di servizi con soggetti non stabiliti nel territorio dello Stato (art. 1 co. 3-bis del DLgs. 127/2015).[…]