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 registration document
- Articles of association and memorandum of association (or equivalent constitutional documents)
- Board resolution authorising the opening of an Italian branch and appointing the legal representative
- Certificate of good standing or equivalent (not older than 3–6 months, exact requirement may vary by notary)
- Most recent approved financial statements of the parent company
- Extract from the foreign commercial register showing current directors and shareholders
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
- EU member states: Some documents may benefit from simplified legalisation procedures under EU regulations
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 identification number (codice fiscale)
- Proof of residential address (Italian or foreign)
- Signed acceptance of the appointment as legal representative
- Criminal record certificate (certificato penale) — in some cases
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:
- Notarial deed of branch establishment
- Intercalare S form (registration of the secondary establishment)
- Declaration of the registered office address in Italy
- Activity code (codice ATECO) declaration
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?
Yes. If your country is a signatory to the Hague Convention, corporate documents must bear an apostille. Non-Hague countries require consular legalisation through the Italian embassy or consulate.
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?
The appointed legal representative must provide a valid passport or ID, Italian tax code (codice fiscale), proof of address, and a signed acceptance of the appointment.