If the investor has come to identify companies in the form of social capital will need to be taken in establishing the company a series of tasks that can be briefly summarized in the following order:

• Drafting of the memorandum and articles of association;
• Constitution by an act of a notary public at Italian;
• Contextual payment of the minimum capital to be paid immediately to the extent of 25%;
• Opening a bank account with an Italian bank to carry out the payments of taxes;
• Companies Register of the Chamber of Commerce of the act drafted by the notary;
• Opening of the VAT by electronic transmission to the Inland Revenue;
• Open positions at institutions of labor contribution INAIL and Social Security;
• Preparing and keeping corporate books and accounting required;

For some activities (eg wholesaler) from July 31, 2010 must be submitted prior to the beginning of economic Companies Register of the Chamber of Commerce Certified Report of a Home Activity (SCIA) electronically. Below is a summary of statutory books and records to be kept by an Italian company: For the purposes of the Civil Code:

• The business correspondence (letters, faxes, invoices);
• journal;
• book inventories;
• statutory books: the shareholders (the SPA), book meeting of shareholders, the book review and, if this book executive book bondholders, bondholders meeting book, book, other financial instruments.

For the purposes of direct taxation (art. 14 DPR 600/1973):

• Journal;
• book inventories;
• general ledger;
• inventory records (only required when revenues are more than € 5,164,569 and € 1,1 millions Inventories are over);
• book assets.

For the purposes of labor law:

• Paper on Labour Law (payroll and payroll)

For VAT purposes (artt.22-25 DPR 633/72):

• VAT registers: register invoices, record invoices received, then log changes;
• Register of Gifts;
• register of "Letters of Intent" (the system whereby the exporter avoids the usual tax);
• other records needed for your specific situation.

The required books must be kept at the registered office or deposited with third parties. In this case, the third party must make a statement of certification that confirms the willingness to show without delay all documents for public scrutiny. Furthermore, when the company's tax position is open, indicate the storage area of ​​the required books. Regarding the possibility of maintaining traditional accounting abroad is possible as required by law but strongly advisable to avoid, in case of tax audit, risk, in addition to administrative fines or specific responsibilities for administrators, that the records can not be used to prove the facts alleged by the tax. As regards the fulfillment SCIA, we observe that should be attached to a model of Single Communication and enrollment / changes to the Registry of Companies and contain the application forms needed to document that they meet the professional, moral and personal provided by law.