Permanent establishment (Stabile Organizzazione) setup in Italy with notarial constitution

Complete service for foreign companies establishing a permanent establishment in Italy, with full compliance for both VAT and direct taxes.

Why notarial constitution is recommended:

• Enhanced legal certainty and protection
• Stronger legal standing with authorities
• Better compliance with Italian corporate law
• Reduced risk of future legal challenges

Key differences from other services:

• Tax Representation: Joint liability, VAT compliance only
• Direct VAT ID: EU companies only, VAT purposes only
• Permanent Establishment: Full tax compliance (VAT + direct taxes)

Compliance requirements:

• Annual filing of parent company's financial statements
• Italian income tax returns (IRES/IRAP)
• VAT compliance and returns
• Intrastat declarations
• Transfer pricing documentation
• FATCA/CRS reporting obligations
• Local accounting requirements

Service includes:

• Notarial deed preparation and execution
• Permanent establishment registration
• Tax code and VAT number application
• Initial compliance setup
• Documentation preparation guidance
• Email-based support

Pricing:

• Professional service fee: €3,500
• Notarial fees: €1,500-2,500
• Registry fees: €200-400
• Annual compliance: €2,500-4,000
• Additional services: €140/hour