The company business center and operating & management locations


The registered office (or main office, or headquarters for companies) of a legal entity normally refers to the place indicated in its articles of incorporation as being the administrative centre of business: it generally indicates the place in which the business's administrative organisation is located.
The concept of registered offices is the equivalent of the concept of a home address for individuals.
In certain cases the registered office may be the place to which legal correspondence is addressed: in professional practice many stock companies or co-operatives indicate the studio of a professional as their registered offices in their articles of association, and the meetings of the Board of Directors or even the Meetings of Shareholders are held there.
Each business must have one registered office, and only one. In the Business Register each business is uniquely identified, at national level, by a Tax Code and a VAT Registration Number: with a few exceptions, TC and VAT Reg. No. coincide for companies, whereas they are different for sole traders.

The trading office is one of the places where the business activities are actually carried out.
This may or may not correspond with the Registered offices, and it must be duly communicated to the Chamber of Commerce.

Local units are operational or administrative and management facilities (e.g. laboratory, workshop, factory, warehouse, storage facility, office, shop, branch, agency, etc.) located in places other than the registered offices, in which one or more of the activities indicates as the business activities are carried out in an ongoing manner. Multi-site businesses are therefore businesses whose activities are carried out in a number of locations, each of which represents a local unit.

Each business must have at least one location indicated as the Registered Offices, any other locations opened after the first one may be one of two types:
Local branch
Operating facility (e.g. laboratory, workshop, factory, shop, etc) or administrative/management facility (e.g. office, warehouse, storage facility, etc), situated in a location other than that of the registered offices, in which the business carries out one or more economic activities on an ongoing basis. The difference in location may be determined merely by a different street number or by a different apartment number within the same building (Ministry for Economic Development - Circular Letter 3668/C of 2014).
Secondary headquarter
Offices other than the registered office: according to the Italian Civil Code (art. 2197 of the Civil Code) a local unit can be considered a "secondary headquarters only if it is organised with a "fixed place of business" and is foreseen by the articles of association or by a modification thereto.


Must always be "active" from its time of creation

Must be closed when all activities have ceased

Thus, there is no such thing as an "inactive" Local Unit (with the exception of warehouse or office LUs for which there is no declared economic activity, these being merely locations that contribute to the production process carried out elsewhere)