Comunicazione unica
Also known as: ComUnica, single business start filing
The comunicazione unica is the single electronic filing that starts a business in Italy. Under art. 9 of D.L. 7/2007 you send it to the ufficio del registro delle imprese, and it stands as compliance with the registration, social-security and tax formalities at once — including obtaining the codice fiscale and the partita IVA.1
What this means for you
The receipt the registro delle imprese issues back is itself the title to begin trading, where the legal conditions are met; the offices return your codice fiscale and partita IVA immediately and the remaining registration data within four days. The same filing covers later changes and closure. Note its scope: art. 9 governs the avvio di attività d'impresa, so a professional who does not register as an impresa is outside it.
Related terms
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.