Società in Accomandita SempliceItaly
What it takes to form, own and run a limited partnership in Italy, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Società in cui solo alcuni soci sono personalmente responsabili Società in accomandita semplice e Società in accomandita per azioni
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quando viene a mancare la pluralità dei soci, se nel termine di sei mesi questa non è ricostituita
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i redditi o le perdite sono imputati a ciascun socio, indipendentemente dalla percezione, proporzionalmente alla propria quota di partecipazione agli utili
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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quando viene a mancare la pluralità dei soci, se nel termine di sei mesi questa non è ricostituita
- A local company secretary
- Not required
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Alla società in accomandita semplice si applicano le disposizioni relative alla società in nome collettivo, in quanto siano compatibili con le norme seguenti.
- A local registered agent
- Not required
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Alla società in accomandita semplice si applicano le disposizioni relative alla società in nome collettivo, in quanto siano compatibili con le norme seguenti.
Each year, at the registry
- Annual registry fee
- EUR 120
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Società di persone (SNC, SAS) 120,00 24,00
- Accounts on the public record
- No
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Soggetti non obbligati al deposito del bilancio presso le Camere di Commercio imprese individuali società semplici società di fatto società di persone
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Request registration of amendments to the articles
- 30 days after change of articles
With Registro delle imprese
Page states 30 days from the event. Penalty table is on a separate Camera page, not read.
What is public
- Directors
- Public
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L'atto costitutivo deve indicare i soci accomandatari e i soci accomandanti.
- Shareholders
- Public
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L'atto costitutivo deve indicare i soci accomandatari e i soci accomandanti.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Income is attributed to each partner in proportion to their share of profits, regardless of receipt.
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i redditi o le perdite sono imputati a ciascun socio, indipendentemente dalla percezione, proporzionalmente alla propria quota di partecipazione agli utili
- CFC rules in Italy
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Request cancellation from the register after the liquidation closes.
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Devono altresì richiedere la cancellazione della società a seguito della chiusura della liquidazione.
- Statutory fee
- Not in our records
Every business in Italy
VAT
- Standard rate
- 22%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 10% Domestic electricity and gas supplies, medicines, and specific goods and services for building renovation work
- 5% Certain foodstuffs listed in the VAT decree
- 4% Foodstuffs, drinks and agricultural products listed in Table A to DPR 633/1972
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10% , per esempio per la fornitura di energia elettrica e del gas per usi domestici, i medicinali, gli interventi di recupero del patrimonio edilizio per specifici beni e servizi.
- Registration threshold
- No threshold: from the first taxable supply
no turnover threshold: VAT registration is mandatory for anyone carrying on a business, agricultural, artistic or professional activity on a regular basis
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VAT registration is mandatory in Italy for persons engaging in the following activities: business or agricultural activity or an artistic or professional activity on a regular basis.
- A foreign company
- Registers from its first taxable supply; no local representative required
A non-resident business must discharge VAT obligations in Italy when it supplies final consumers or non-commercial entities there; it need not register where its Italian customers are exclusively VAT-registered businesses established in Italy. It may either appoint an Italian tax representative or register directly for an Italian VAT number, the latter open to EU residents and to residents of third countries with reciprocal agreements.
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Foreign operators are not required to register for VAT in Italy if their customers in Italy are exclusively other VAT entities established in Italy.
- Returns filed
- Monthly
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VAT taxpayers must calculate and pay VAT periodically on a monthly basis or, in some cases, on a quarterly basis
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
7 services name Italy on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Società in Accomandita Semplice
- ISO 20275 code
- CGSOSecondary GLEIF, Entity Legal Forms code list