Bureaucratic formalities to open a temporary shop
Posted: Mon Apr 21, 2025 8:48 am
Even though it is a type of business that remains open for a limited period of time, the paperwork required to open a temporary shop is the same as that required to open a “permanent” store.
First of all, you will have to think about the place where you will open your shop, and therefore about the rental contract you will have to draw up.
This type of business allows you to take advantage of temporary rental contracts.
This is a type of contract for non-residential use, which establishes the possibility of stipulating a rental contract for a period of time shorter than the standard legal duration of 6 years.
You can find the precise wording in paragraph 5 of article 27 of Law no. 392/1978, which provides for this type of agreement:
“If the activity carried out or to be carried out in the iraq email list property is, by its nature, transitory in nature.”
undefined
Administrative and tax requirements for opening a temporary store
As far as administrative and fiscal requirements are concerned, the temporary store is not yet explicitly contemplated in Italian legislation.
According to the indications of the Chamber of Commerce, this type of temporary shop must be considered as a normal neighborhood business with a temporary duration of activity.
This means that it does not require any particular legal requirements, and that it must respect the sales area of neighborhood businesses.
A difference is then made based on the period of activity:
Temporary store open for a maximum of 30 days in a year: the activity is considered occasional, but still requires the opening of a VAT number and the appropriate communication to the Municipality of membership, and registration in the Company Register is not required.
Temporary store open for more than 30 days in a year: temporary stores can remain open from one day to 6 months, and require compliance with the SCIA, i.e. the notification of commencement of business, notification to the Chamber of Commerce, registration with the INPS traders' management and the Business Register, in addition to opening a VAT number.
First of all, you will have to think about the place where you will open your shop, and therefore about the rental contract you will have to draw up.
This type of business allows you to take advantage of temporary rental contracts.
This is a type of contract for non-residential use, which establishes the possibility of stipulating a rental contract for a period of time shorter than the standard legal duration of 6 years.
You can find the precise wording in paragraph 5 of article 27 of Law no. 392/1978, which provides for this type of agreement:
“If the activity carried out or to be carried out in the iraq email list property is, by its nature, transitory in nature.”
undefined
Administrative and tax requirements for opening a temporary store
As far as administrative and fiscal requirements are concerned, the temporary store is not yet explicitly contemplated in Italian legislation.
According to the indications of the Chamber of Commerce, this type of temporary shop must be considered as a normal neighborhood business with a temporary duration of activity.
This means that it does not require any particular legal requirements, and that it must respect the sales area of neighborhood businesses.
A difference is then made based on the period of activity:
Temporary store open for a maximum of 30 days in a year: the activity is considered occasional, but still requires the opening of a VAT number and the appropriate communication to the Municipality of membership, and registration in the Company Register is not required.
Temporary store open for more than 30 days in a year: temporary stores can remain open from one day to 6 months, and require compliance with the SCIA, i.e. the notification of commencement of business, notification to the Chamber of Commerce, registration with the INPS traders' management and the Business Register, in addition to opening a VAT number.