Setting up a simplified S.r.l. (S.r.l.s.)

What it is

• A variant of the S.r.l., formed by contract or unilateral act by individuals; the S.r.l. rules apply where compatible. (Codice civile, art. 2463-bis (S.r.l. semplificata))

Who it is for

• Shareholders must be individuals. Capital of at least €1.00 and below €10,000, fully subscribed and paid in cash to the management body at incorporation. (Codice civile, art. 2463-bis (S.r.l. semplificata))
• The deed follows the standard model in D.M. 138/2012 (Table A); its clauses cannot be changed. (Codice civile, art. 2463-bis (S.r.l. semplificata); D.M. Giustizia 23 giugno 2012, n. 138 (modello standard S.r.l.s.))
• The S.r.l. semplificata name, capital, registered office and Registro delle imprese office must appear on documents, correspondence and the website. (Codice civile, art. 2463-bis (S.r.l. semplificata))

What it costs

• The deed and the Registro delle imprese entry are exempt from stamp duty and registry fees, and no notary fees are due. (D.L. 1/2012, art. 3 (S.r.l. semplificata))
• Annual chamber fee as for the S.r.l.: €120.00 for a company registered in Rome in 2026, then based on turnover. (Diritto annuale 2026)
• The law does not say whether the registration tax on the deed is waived: ask the notary. (D.L. 1/2012, art. 3 (S.r.l. semplificata))

Taxes and contributions

• Taxed like an S.r.l.: IRES 24 %, IRAP and VAT under the ordinary rules. (TUIR (D.P.R. 917/1986), art. 73 (soggetti passivi IRES); TUIR (D.P.R. 917/1986), art. 77 (aliquota IRES); D.Lgs. 446/1997, art. 2 (presupposto dell'IRAP))

Bookkeeping

• Books, annual accounts, filing and returns as for the S.r.l. (Codice civile, art. 2463-bis (S.r.l. semplificata); Codice civile, art. 2478 (libri sociali obbligatori); Codice civile, art. 2478-bis (bilancio))

Steps

1. A public deed before a notary using the standard model, with no notary fees. (D.M. Giustizia 23 giugno 2012, n. 138 (modello standard S.r.l.s.); D.L. 1/2012, art. 3 (S.r.l. semplificata))
2. Pay all the capital in cash to the management body at signing. (Codice civile, art. 2463-bis (S.r.l. semplificata))
3. The notary files the deed with the Registro delle imprese within 10 days; then PEC, ComUnica for VAT number and INPS, and any SCIA as for the S.r.l. (Codice civile, art. 2330 (deposito dell'atto costitutivo e iscrizione); D.L. 185/2008, art. 16 (domicilio digitale delle società); D.L. 7/2007, art. 9 (Comunicazione unica))