Italian company report glossary for US readers
Updated to
In short: an Italian company report uses terms with no exact US equivalent: visura (official register extract), titolare effettivo (beneficial owner), liquidazione giudiziale (court-supervised liquidation, the Italian insolvency code's term). This glossary translates them for US readers; Veryfy reports stay in Italian.
Part of the guide Vetting an Italian company or counterparty: a guide for US businesses.
Glossary
| Italian term | Plain English | Source |
|---|---|---|
| Registro Imprese | The official Italian business register of the Chambers of Commerce | InfoCamere |
| Visura camerale | Official extract of a company's register entry | Registro Imprese |
| Titolare effettivo | Beneficial owner: the person who ultimately owns or controls the entity; more than 25% of capital is an indicator | D.Lgs. 231/2007, art. 20 |
| Insolvenza | Insolvency: the debtor can no longer meet obligations regularly | D.Lgs. 14/2019, art. 2 |
| Liquidazione giudiziale | The Italian court-supervised liquidation of an insolvent commercial entrepreneur | D.Lgs. 14/2019, art. 121 |
| S.r.l. (società a responsabilità limitata) | Limited liability company: only the company answers for its obligations with its assets | Civil Code art. 2462 |
| S.p.A. (società per azioni) | Joint-stock company, same rule of liability limited to the company assets | Civil Code art. 2325 |
| S.n.c. (società in nome collettivo) | General partnership: all partners jointly and unlimitedly liable | Civil Code art. 2291 |
| Partita IVA | Italian VAT number; checkable on the Italian Revenue Agency service | Italian Revenue Agency |
| Codice fiscale | Italian tax code, which US residents can request at an Italian consulate | Italian Revenue Agency |
| PEC / domicilio digitale | Certified email address registered by companies in corporate form with the business register | D.L. 185/2008, art. 16 |
| Protesti | Protests of unpaid bills of exchange and checks; the official list is published by the Chambers of Commerce | Law 77/1955, art. 1 |
| Decreto ingiuntivo / ingiunzione di pagamento | Payment order a creditor can seek with written proof of a liquid sum | Code of Civil Procedure art. 633 |
| Interessi moratori | Late-payment interest on business transactions: ECB reference rate plus eight points | D.Lgs. 231/2002, art. 2 |
| Trascrizione | Public registration of a transfer of real estate | Civil Code art. 2643 |
The report also shows protests (protesti) and insolvency signals; the Italian term is kept on the page.
US reference points
- An EIN is the IRS tax ID for US entities (IRS); an Italian report uses Italian identifiers instead.
- Italian insolvency proceedings are not the same as Chapter 15 cases; see Chapter 15 vs Italian insolvency proceedings (recognition rules: 11 U.S.C. § 1517).
- Beneficial ownership under US rules is a separate regime, see Beneficial ownership of an Italian S.r.l. for US KYC.
Names and data
Names, company names and offices come from Italian official data and stay in Italian. Verifica costs €19 and includes the free anti-scam check. Prices are one-off and in euros.
Every company product comes with a free Check anti-truffa (anti-scam check): it looks at the VAT number in the EU VIES register, free webmail or disposable email, domain age, domains flagged for malware or phishing, SPF and DMARC protection, the VAT number shown on the website, data breaches affecting the site, and whether the IBAN is correctly written and from a country consistent with the company.
The service and the report are in Italian, built from Italian official sources: company names, offices and procedures keep their original Italian wording. Veryfy does not offer a translated report.
Frequently asked questions
Does this glossary explain tax classification of Italian entities?
No. It explains the vocabulary of an Italian official-source report, not how an Italian entity is classified for US tax purposes; ask a tax adviser.
What is a visura camerale?
An official company extract from Registro Imprese, the register of the Italian Chambers of Commerce operated by InfoCamere.
Is the report in English?
No. Veryfy reports are in Italian, from Italian official sources; names and procedures keep their Italian wording.
More in this cluster
Hub: Vetting an Italian company or counterparty: a guide for US businesses. Related guides:
- EIN vs partita IVA: vetting an Italian supplier
- BEC and wire fraud with an Italian counterparty
- Beneficial ownership of an Italian S.r.l. for US KYC
- US judgments in Italy and serving documents there
- Chapter 15 vs Italian insolvency proceedings
- Acquiring an Italian SME: due diligence and golden power
- Italian property and heirs: checks for US owners
- Italian company credit report: what a US buyer gets
- Italian VAT number lookup: how to check a partita IVA
- Collecting an unpaid invoice from an Italian customer
- Paying an Italian supplier: name-to-IBAN checks before you wire
- OFAC screening of an Italian company's owners
- Monitoring an Italian customer: ongoing due diligence
- Buying property in Italy from the US: check the seller and title
- Inheriting property in Italy: succession filing for US heirs
All guides: Guides.
Sources
Official sources opened and read on October 24, 2026 (2026-10-24).
- Registro Imprese, the Italian business register portal (InfoCamere)
- Normattiva: D.Lgs. 231/2007, art. 20
- Normattiva: D.Lgs. 14/2019, art. 2
- Normattiva: D.Lgs. 14/2019, art. 121
- IRS: Employer identification number
- LII: 11 U.S. Code § 1517
- Normattiva: Civil Code, art. 2462
- Normattiva: Civil Code, art. 2325
- Normattiva: Civil Code, art. 2291
- Italian Revenue Agency: Verifica partita Iva
- Italian Revenue Agency: codice fiscale for citizens
- Normattiva: D.L. 185/2008, art. 16
- Normattiva: Law 77/1955, art. 1
- Normattiva: Code of Civil Procedure, art. 633
- Normattiva: D.Lgs. 231/2002, art. 2
- Normattiva: Civil Code, art. 2643
General information, not legal advice. Sources verified on 2026-10-24.
Frequently asked questions
Does this glossary explain tax classification of Italian entities?
No. It explains the vocabulary of an Italian official-source report, not how an Italian entity is classified for US tax purposes; ask a tax adviser.
What is a visura camerale?
An official company extract from Registro Imprese, the register of the Italian Chambers of Commerce operated by InfoCamere.
Is the report in English?
No. Veryfy reports are in Italian, from Italian official sources; names and procedures keep their Italian wording.
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