Under Italian law, a branch is not a separated legal entity but a foreign "unit" of the mother company. Accordingly, branches do not enjoy organisational and operational autonomy, but are subjected to taxation in Italy and to the same corporate disclosure requirements of companies with the Registar of Companies (i.e. filling of financial statements, significant corporate changes).
The establishment of a branch must be authorized with a special resolution by the mother company, indicating the Italian address and appointing a representative. The establishment deed must be executed with an Italian notary. This step can be carried out in person or through a power of attorney act (notarized and apostilled).
1) REGISTRATION OF THE BRANCH WITH THE ITALIAN REGISTRAR OF COMPANIES AT THE LOCAL CHAMBER OF COMMERCE
2) APPOINTMENT OF A BRANCH REPRESENTATIVE WITH THE REGISTER OF COMPANIES
She/he can be a foreign resident.
3) APPOINTMENT OF PERMANENT ADDRESS IN ITALY
It may be a virtual one as well.
4) ISSUANCE OF AN ITALIAN VAT NUMBER