Documents Needed to Open a Branch in Italy
A complete checklist of the documents required from the foreign parent company, the legal representative and the Italian authorities to register a branch in Italy.
Documents from the Foreign Parent Company
- Certificate of incorporation or equivalent register extract
- Up-to-date certificate of existence (good standing) showing the directors
- Full articles of association: their sworn Italian translation is filed with the Companies Register
- Resolution of the parent company's board (or competent body) to open the Italian branch, appointing the legal representative, with the representative's powers; certified, apostilled where required, with sworn Italian translation
- Information on the ultimate beneficial owners
Apostille and Legalisation Requirements
All corporate documents issued by the foreign parent company must be authenticated for use in Italy:
- Hague Convention countries: Documents must bear an apostille issued by the competent authority in the country of origin
- Non-Hague countries: Documents must be legalised through the Italian embassy or consulate in the country of origin
- Between some EU countries, conventions exempt certain public documents from the apostille: the Italian notary confirms what is accepted in each case
Note: for companies incorporated in countries with publicly accessible digital registries (e.g. UK Companies House, US state registries), an official extract from the registry may be accepted in lieu of an apostilled certificate of good standing, at the notary's discretion.
Translation Requirements (Certified Italian Translation)
All foreign-language documents must be accompanied by a certified Italian translation (traduzione giurata). The translation must be sworn before an Italian court (Tribunale) or an Italian consulate in the country of origin. The translator must be qualified and the sworn translation is a legally binding document.
Documents for the Italian Representative
- Valid passport or identity document
- Italian tax code (codice fiscale), which we obtain on their behalf with a signed delegation
- Signed acceptance of the appointment as permanent representative
- A personal PEC (certified e-mail) address, which we set up
Companies Register Filing Documents
The Italian notary will prepare the notarial deed (atto notarile) incorporating the branch. The following documents are then filed with the Companies Register:
The filing includes the deed establishing the branch, the Italian translation of the articles of association, the appointment of the permanent representative and the branch's address in Italy. It is handled by the notary, with our support.
Tax Authority Requirements
Following Companies Register registration, the branch must obtain an Italian tax identification number (codice fiscale) and VAT number (partita IVA) from the Agenzia delle Entrate (Italian Revenue Agency). This is typically done simultaneously with or immediately after the Companies Register filing.
Need help with document preparation for your Italian branch?
Our team of Italian chartered accountants assists foreign companies with tax registration, accounting and compliance in Italy.
Frequently Asked Questions
Do I need to apostille my company documents?
Documents signed or certified abroad, such as the resolution and any power of attorney, usually need an apostille (or consular legalisation for countries outside the Hague Convention). Requirements depend on the country and on the Italian notary, who confirms them for each case.
Do documents need to be translated into Italian?
Yes. All foreign documents must be accompanied by a certified Italian translation (traduzione giurata), typically sworn before an Italian court or consulate.
What documents does the legal representative need?
A valid passport or ID, an Italian tax code (which we can obtain on their behalf), a signed acceptance of the appointment and a personal PEC address.