You may not need a US company
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Stripe already supports Italian businesses, and an S.r.l. is what Italian banks and the Agenzia delle Entrate understand.
From Italy · Europe
Start a US company from Italy
For Italian founders who sell into the US as a US vendor or raise from US investors. An S.r.l. already gets you Stripe, and Mercury and Wise Business both serve founders here. Since 2024, a company managed day to day from Italy is Italian-resident, so read that section first.
Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.
At a glance
Mercury takes applications from founders living in Italy. Wise Business is the usual second account.
The banks, in detailYou can form a US company while living in Italy, without an SSN or a US visit, and Mercury and Wise Business both open for founders here. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. An S.r.l. already gets you Stripe, so the reason is usually US customers or investors. The Italian points: since 2024, a company managed day to day from Italy is Italian-resident, and the holding goes in quadro RW with IVAFE.
Before you form
Start with whether you need a US company, and where it will be managed.
BaseAcross's Wyoming LLC and Delaware C-Corp options for founders in Italy
Wyoming LLC
Owner-run business selling to US customers, after advice.
- State filing
- $102.40
- Yearly state charge
- From $60
Delaware C-Corp
Raising from US investors; plan where it's managed.
- State filing
- $110
- Yearly state charge
- $450 for the model shown
Both charges are the state's, before our plan, optional services and your advisers' fees. Wyoming sets a minimum yearly charge, and Delaware's franchise tax depends on how it's calculated. Staff, stock or premises in another state can bring obligations there. An S-corporation isn't an option, because nonresident aliens can't hold its shares.
Prepare the information
Different documents are needed at different stages.
You provide
Before state filing
- Your proposed company name, business activity and chosen structure.
- Owners' names exactly as on their passports, ownership shares, managers and home addresses.
- Where day-to-day management will happen, because Italy's residence test asks.
- The approved company name and formation details.
- The responsible party. Without an SSN or ITIN, the application goes on Form SS-4.
- Accurate mailing and principal business addresses, and your signed authorization where required.
You confirm; we prepare
After formation, for the EIN
- A passport for each owner the provider asks about.
- Formation documents, the EIN confirmation and the operating agreement.
- A real business address, your website, a description of the business and the source of funds, as each provider asks.
The provider verifies
For bank and payment applications
- Quadro RW with the holding's value and your percentage, and IVAFE.
- Your own foreign accounts, if together they exceed EUR 15,000 in the year.
- The operating agreement and a record of where the company is managed.
You and your commercialista
For the Agenzia delle Entrate
You don't need an Italian S.r.l. to form a US company. The EIN is the US company's tax ID. Send identity documents through a secure request, and only the ones asked for.
How it works
Seven steps from Italy to a maintained US company.
The state approves the company, the IRS issues the EIN and each provider approves its own account. In Italy, your commercialista handles the Agenzia delle Entrate; we don't file there.
You and your commercialista
Check the Italian side first
Decide whether you need a US company at all, how Italy will classify it, and where it will be managed day to day.
You leave this stage with: A structure and tax plan that fits Italy's rules.
01 / 07
You choose; BaseAcross checks
Choose the name and registered agent
We check the proposed name and provide the registered agent in the formation state. The registered office is for legal papers, not your operating address.
You leave this stage with: Confirmed filing details and a registered agent.
02 / 07
BaseAcross files; the state approves
File the company with the state
We submit the formation filing and send you the state's documents once it's approved. The company exists from that approval.
You leave this stage with: State-approved formation documents.
03 / 07
BaseAcross
Prepare the operating documents
We draft the LLC Operating Agreement or corporate bylaws. Check every name and share against your passport before you sign.
You leave this stage with: Operating documents for your records, your bank and US providers.
04 / 07
BaseAcross prepares; the IRS issues
Apply for the EIN
The EIN is a separate application after formation. Without an SSN or ITIN, it goes on Form SS-4 rather than the IRS's online tool.
You leave this stage with: The IRS's EIN confirmation once it's issued.
05 / 07
You apply; the providers review
Apply for banking and payments
Start with Mercury or Wise Business, which both serve founders living in Italy. Use the same names, addresses and business description everywhere.
You leave this stage with: An approved account, if a provider accepts the application.
06 / 07
You, your US preparer and your commercialista
Keep records and file in both countries
Keep the company's books, and a record of where it's managed. Put Form 5472, quadro RW and your Italian return on one calendar.
You leave this stage with: A yearly calendar with someone responsible for each filing.
07 / 07
Plan the wait
Formation, the EIN and banking have separate timelines.
Published service estimates and prerequisites for a Wyoming company from Italy
- Wyoming formationSame day
- Ordinary EINsix to eight weeks
- Expedited EINtwo to three weeks
- Bank and payment accountsProvider review
- US Stripe accountStripe's review
These are service estimates, not promised completion dates. The IRS and each provider set their own processing times. Names or addresses that differ between documents slow every stage.
What it costs
The same price from Italy as from anywhere.
Charged in US dollars, with the Wyoming state fee passed on at cost. Where you live changes which bank we introduce you to, not the price.
The full cost from Italy
What a Wyoming LLC costs from Italy, line by line, and what to budget for outside our plans.
Included in both plans
- State formation filing
- Registered agent and registered office
- EIN application without an SSN
- LLC Operating Agreement or corporate bylaws
- Bank and payment application guidance
- Filing calendar and reminders
The registered agent renews with the plan. Operate adds its published business tools and bookkeeping. Neither plan files your tax returns in either country.
What a Wyoming LLC costs from Italy, on each plan
Launch
To start, before optional extras
$351.40
- Our feeFor the first year; the plan renews each year
- $249
- Wyoming filing feePaid to the state, passed through at cost
- $102.40
- Recurring subtotal, fromPlan renewal + minimum state charge, before extras
- $309
OperateBilled yearly
To start, before optional extras
$2,490.40
- Our feeFor the first year; the plan renews each year
- $2,388
- Wyoming filing feePaid to the state, passed through at cost
- $102.40
- Recurring subtotal, fromPlan renewal + minimum state charge, before extras
- $2,448
Optional extras are priced before you order, such as filing ahead of our next batch for $39. See full pricing.
Budget for the work outside that subtotal
Managed annual state compliance
$149 service fee / year
Optional on both plans. The state's charge is separate, and a reminder alone doesn't file the report.
State filing serviceUS federal return preparation
Arrange separately
You or your accountant handle Form 5472 and any other US returns on Launch and Operate. Ask the preparer for their scope and fee.
Federal filing responsibilitiesItalian tax advice
Quote from your commercialista
How the company is classified, where it's resident and what you report depend on your circumstances.
Optional tools after free periods
Published in full pricing
Check domain renewals and when Launch's email, phone and site trials end. Operate includes its stated tools while subscribed.
Plans, trials and add-onsWhat the totals assume
The $309 Launch renewal example is the $249 plan renewal plus Wyoming's $60 minimum license tax. Wyoming charges the greater of that minimum or 0.0002 of the company's assets located and employed in the state, and paying online can add a processor fee. The Operate example uses the same minimum.
Prices are in US dollars. Paying from Italy, check your card's exchange rate and fees.
Get started from Italy
Use the first-year cost calculator to compare plans and optional tools. Then add your commercialista's fees and US return preparation to that budget.
Launch
To start
$351.40
$249 our fee + $102.40 Wyoming fee
Renews from $309 a year
OperateBilled yearly
To start
$2,490.40
$2,388 our fee + $102.40 Wyoming fee
Renews from $2,448 a year
Included in both plans
- State formation filing
- Registered agent and registered office
- EIN application without an SSN
- LLC Operating Agreement or corporate bylaws
- Bank and payment application guidance
- Filing calendar and reminders
What changes because you live here
The filing is the same from anywhere. Four things aren't.
Treaty status, payment availability, bank eligibility and time zones. Sources checked 14 October 2026; account approval remains with the provider.
1 of 4: The tax treaty
The tax treaty
The tax treaty: In force
The US–Italy income tax treaty is in force.
It caps US withholding on interest at 10%, on dividends at 15%, or 5% for a qualifying company shareholder, and on most royalties at 8%. Pay for work you do in Italy generally isn't US-source income, so the treaty matters less for a services business.
How Italy sees it
Managed day to day from Italy, a US company is Italian.
The reporting rules come from the Agenzia delle Entrate's own 2026 return instructions, in Italian; residence, rates and the CFC rules from PwC's summary. They run alongside the US steps below.
Each year, with your return
YouYou
Quadro RW: the holding's value and your percentage. IVAFE of 0.2% on it.
For your own accounts abroad
YouYou
Report them once their combined value exceeds EUR 15,000 in the year. A company account you only operate as its director isn't yours to report.
If it's managed from Italy
The company, with your commercialistaThe company, with your commercialista
Italian-resident for most of the year's legal office, effective management or day-to-day management: IRES at 24% and IRAP at 3.9%.
If an Italian company owns it
Your S.r.l.Your S.r.l.
Taxed under 15% with more than a third passive revenue, its income is taxed in Italy, paid out or not.
Worked example
This follows the Agenzia delle Entrate's 2026 instructions. How to value an LLC interest is for your commercialista.
You put EUR 1,000 into your Wyoming LLC as its capital and own all of it.
In quadro RW you show the holding at its nominal value, EUR 1,000, and your 100%.
IVAFE at 0.2% is EUR 2 for the year.
The LLC's Mercury account, which you operate as its manager, isn't yours to report. Your own US account would be, once your accounts abroad exceed EUR 15,000.
What Italy expects
Owning a US company doesn't take you out of Italy's tax system.
Italy taxes a company managed day to day from Italy as resident, wants the holding in quadro RW with IVAFE at 0.2%, and has CFC rules for Italian companies.
Quadro RW
Residents report foreign investments in quadro RW of their return, including a holding in a foreign company with its value and percentage. Accounts abroad whose combined value never exceeds EUR 15,000 in the year are exempt from this reporting. A director's authority to operate a company's account doesn't make it yours to report.
IVAFE
Foreign financial assets bear IVAFE of 0.2% a year, and an unlisted holding is valued at its nominal value. A foreign current account bears EUR 34.20 a year instead, not due if its average balance is under EUR 5,000.
Where it is run
Since 2024, a company is Italian-resident if, for most of the tax year, its legal office, its place of effective management or its principal place of day-to-day management is in Italy. It then pays IRES at 24% and IRAP at 3.9%.
Residence
Since 2024, you're resident if, for more than 183 days, you're physically in Italy, have your habitual abode there, or your domicile, the principal centre of your personal and family relationships. Being on the resident register is presumed to make you resident.
Owned by an Italian company
An Italian company that controls a foreign company is taxed on its income, paid out or not, when that company is taxed at under 15% and more than a third of its revenue is passive.
On the record
We form US companies. We aren't Italian tax advisers. These are the rules as they're generally published, they change, and how they apply to you depends on details this page can't know. Take this list to a tax adviser in Italy before you order, and we'll tell you what the US forms need.
After formation
Someone has to own each filing, in each country.
US information reporting
A US LLC with one foreign owner is usually a disregarded entity that files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you. Money you put in, take out or are paid for your work can count even in a year without sales. The IRS penalty for not filing starts at $25,000.
For a calendar-year company, the return is usually due 15 April, and Form 7004 requests an extension before then. A C-Corp, or an LLC with more than one owner, files different returns.
Form 5472 and the pro forma 1120State, Agenzia delle Entrate and ownership checks
Keep the registered agent active and track the state's yearly charge. In Italy, report the holding in quadro RW with IVAFE, and expect Italian corporate returns if the company is managed here.
US-created companies are exempt from BOI reporting under FinCEN's current rule, effective 14 August 2026. Banks and payment providers still verify who owns the company.
| Task | Who handles it | Where the responsibility ends |
|---|---|---|
| Formation and EIN application | BaseAcross prepares and submits | The state approves formation; the IRS issues the EIN. |
| Bank and payment applications | You, with our guidance | The provider verifies the information and decides. |
| Quadro RW and Italian returns | You and your commercialista | We provide the US company records they need. |
| Annual state filing | You, or our optional filing service | Reminders are included; managed filing and the state charge are separate. |
| US federal returns | You and your US tax preparer | Launch and Operate remind you; they don't file the return. |
Prepare the conversation
Take these questions to your commercialista before you order.
Bring the owners, where each lives, the operating agreement, where the company will be managed and the business activity. Each question is also in Italian.
Download the checklist for your commercialista (.txt)- 01EN
How will Italy classify my US LLC: as a company, or as transparent to me?
ITCome verrà qualificata in Italia la mia LLC americana: come società di capitali o come soggetto trasparente?
- 02EN
Would its effective management or day-to-day management be in Italy, making it Italian-resident?
ITLa sede di direzione effettiva o di gestione ordinaria sarebbe in Italia, rendendola residente in Italia?
- 03EN
How are payments from the company to me taxed?
ITCome sono tassati i pagamenti che la società mi fa?
- 04EN
How do I value my holding in quadro RW, and what IVAFE is due?
ITCome valorizzo la partecipazione nel quadro RW, e quanta IVAFE è dovuta?
- 05EN
If my S.r.l. owns the US company, could the CFC rules apply?
ITSe la mia S.r.l. detiene la società americana, si può applicare la disciplina CFC?
- 06EN
Would an S.r.l. serve me better than a US company?
ITUna S.r.l. sarebbe più adatta a me di una società americana?
- 07EN
How should I keep records for the US return and my Italian returns?
ITCome devo tenere la documentazione per la dichiarazione americana e le mie dichiarazioni italiane?
Questions
Questions from Italy.
If yours is not here, email us at hello@baseacross.com before you order.
Can an Italian resident own a US LLC?
Yes. US law doesn't require an LLC's owners to be US citizens or residents, and formation, the EIN and the bank applications all happen remotely. The Italian questions are where it's managed, how it's classified and what goes in quadro RW.
Can Italy tax my US company as Italian?
It can. Since 2024, a company is Italian-resident if, for most of the tax year, its legal office, its place of effective management or its principal place of day-to-day management is in Italy. It then pays IRES at 24% and IRAP at 3.9%.
Does it matter that my customers are in Italy?
Not for residence, since 2024. The old test based on the principal business activity was dropped. What counts now is the legal office, effective management and day-to-day management.
Do I report the US company in quadro RW?
Yes. Residents report foreign investments in quadro RW, including a holding in a foreign company with its value and percentage. The holding bears IVAFE of 0.2% a year, valued at its nominal value when it's unlisted.
Do I report the company's US bank account?
Usually not as yours. A director's authority to operate a company's account doesn't make it yours to report. Your own accounts abroad are reported once their combined value exceeds EUR 15,000 in the year.
How much does a US company from Italy cost?
Launch starts at $351.40: $249 for the plan plus $102.40 for the Wyoming filing. The plan and Wyoming's minimum yearly charge then total $309 a year. Your commercialista's fees, US return preparation and Italian filings are separate. Wyoming's license tax can be more than its $60 minimum.
Should I form a Wyoming LLC or a Delaware C-Corp from Italy?
A Wyoming LLC suits an owner-run business selling to US customers, once you know where it will be managed. A Delaware C-Corp suits raising from US investors. Nonresident aliens can't hold shares in an S-corporation.
Can I get an EIN without an SSN or ITIN?
Yes. Without an SSN or ITIN, the application goes on Form SS-4 instead of the IRS's online tool. We prepare it after the company is formed, and the IRS issues the number.
How long does it take from Italy?
Each stage has its own clock. Wyoming's published turnaround is same day once a complete filing is accepted. Our ordinary EIN estimate is six to eight weeks after the application, or two to three weeks with the $199 expedited option. Banks, payment providers and Stripe each set their own review times. These are estimates, not promises.
Can I open a Mercury account from Italy?
Usually you can apply. Italy isn't on Mercury's list of countries it doesn't serve, and the list goes by where you live. Mercury still reviews each company and can decline.
Can I use Wise Business for the US company?
Usually, yes. Italy is on Wise's list of places where people can hold money, so a US company run from Italy can get USD account details. Wise reviews each business.
Do I need a US company for Stripe in Italy?
No. Stripe supports businesses in Italy, and an S.r.l. gets you Stripe too. A US company is for selling as a US vendor, US contracts, US investors or platforms that need one.
Do I pay US tax on work I do from Italy?
Generally not. Pay for work you do in Italy is generally not US-source income, so a US company with no US office or staff often owes no US income tax on it. A single-owner LLC still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.
Is there a US–Italy tax treaty?
Yes, it's in force. It caps US withholding on interest at 10%, on dividends at 15%, or 5% for a qualifying company shareholder, and on most royalties at 8%.
Does BaseAcross file the US and Italian returns for me?
On Launch and Operate, we add deadlines and reminders; you or your accountant file the federal returns. Managed annual state compliance is an optional $149 service fee a year, with the state's charge separate. Quadro RW and your Italian returns are for you and your commercialista.
Does my new US LLC need a BOI report?
US-created companies are exempt under FinCEN's current BOI rule, effective 14 August 2026. A company formed outside the US and registered to do business there is a different case. Banks still collect ownership details for their own checks.
Sources and editorial scope
Check the published rules behind the explanation.
Prepared by the BaseAcross team and reviewed by Saais Patel, compliance reviewer. Sources checked . This is general formation information, with source links for the tax and banking context. An individual tax or legal review remains with your qualified advisers.
Italy
United States (IRS, Treasury and FinCEN)
Banks and payments
The reporting rules are read from the Agenzia delle Entrate's instructions for Redditi Persone Fisiche 2026, in Italian. Residence, rates and the CFC rules come from PwC's Worldwide Tax Summaries. Confirm the current position with your commercialista before acting.
Ready when you are
Answer the questions. We do the filing.
It takes about four minutes. You see the whole order, state fee included, before anything is charged.
Compare the plansYour company's route
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LLC · Cheyenne, WY
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- Launch
- First year
- $351.40
- To order
- 10 steps
Launch · $249 + $102.40 Wyoming · Same day