Come aprire un'impresa in United States
The United States offers fast, low-cost company formation with strong legal protections. Most small businesses incorporate in Delaware, Wyoming, or their home state.
Forme giuridiche
- Capitale minimo
- No minimum
- Responsabilità
- Limited
- Capitale minimo
- No minimum
- Responsabilità
- Limited
- Capitale minimo
- No minimum
- Responsabilità
- Limited
- Capitale minimo
- No minimum
- Responsabilità
- Unlimited
Passaggi di costituzione
- 1
Choose a state of incorporation
Same dayDelaware and Wyoming are popular for favorable legal frameworks; your home state is often simpler.
- 2
Pick and reserve a company name
Same dayCheck availability on the Secretary of State website. Names must include a structure suffix (LLC, Inc.).
- 3
Appoint a registered agent
1 dayEvery state requires a registered agent with a physical address in that state.
- 4
File formation documents
1–5 business daysArticles of Organization (LLC) or Articles of Incorporation (Corp) filed with the Secretary of State.
- 5
Get an EIN from the IRS
Same day onlineFederal tax ID — required to open a bank account and hire employees. Free online if you have an SSN/ITIN.
- 6
Open a business bank account
1–3 business daysKeep personal and business finances separate — required to preserve liability protection.
Documenti richiesti
- Articles of Organization / Incorporation
- Operating Agreement (LLC) or Bylaws (Corp)
- EIN confirmation letter from the IRS
- Registered agent designation
- State business license (varies by state and industry)
Basi fiscali
- Aliquota imposta sulle società
- 21% federal (C-Corp); LLC/S-Corp pass through to owners
- IVA / imposta sulle vendite
- Varies by state (0% – 10%+); no federal VAT
- Soglia di registrazione
- Varies by state — many require registration once you have 'economic nexus' (e.g. $100K revenue or 200 transactions)
- Periodicità delle dichiarazioni
- Federal: annual; state sales tax: monthly or quarterly depending on volume
Insidie comuni
Not keeping personal and business finances separate — this can pierce the corporate veil and eliminate liability protection.
Forgetting annual state filings and franchise taxes — Delaware's minimum franchise tax is USD 300/year.
Choosing C-Corp when an LLC would suffice — C-Corps face double taxation (corporate + dividend).
Missing multi-state sales tax obligations — 'economic nexus' rules trigger collection duties in many states even without a physical presence.
Ultima revisione il 2026-04-05. Questa guida è solo informativa e non costituisce consulenza legale o fiscale. Verifica i dettagli con un professionista locale prima di agire.