How to Found an APS in 2026: The Complete Step-by-Step Guide

Founding an APS: why now is the right time

In 2026, Italy is going through a decisive moment for volunteering and associations. Since January 1, 2026, the Codice del Terzo Settore (D.Lgs. 117/2017) — Italy's Third Sector Code — has been fully in force, alongside the new tax provisions set out in Circolare n. 1/E of February 19, 2026 from the Agenzia delle Entrate (the Italian Revenue Agency). This means the rules are clear, the tools are digital, and the funding opportunities are real.

If you love a community, have passions to share, and want to organize cultural, sporting or social activities without a profit motive, an Associazione di Promozione Sociale (APS) — Italy's "social promotion association," a specific legal form within the Terzo Settore (third sector) — is the perfect vehicle. As OnStage, we know this well: bringing people together to create shared value transforms places. This guide walks you step by step through founding an APS, from the initial idea to registration with the RUNTS (Registro Unico Nazionale del Terzo Settore), Italy's national register of third-sector entities.

What an APS is and who can found one

An Associazione di Promozione Sociale is a third-sector entity recognized under Article 35 of the Codice del Terzo Settore. In short:

Legal definition: According to Art. 35, comma 1 of D.Lgs. 117/2017, "associazioni di promozione sociale are third-sector entities established to pursue civic, solidarity and socially useful purposes, carrying out, exclusively or principally, activities of general interest for the benefit of their own members or of third parties."

Who can found an APS:
- At least 7 natural persons, or
- At least 3 already-established associazioni di promozione sociale, or
- A combination of both

The minimum number of members must always be maintained. If the number falls below 7 after the association is established, you have 1 year to restore it, or the association is struck off the RUNTS.

The 7 steps to founding an APS

Step 1: Gather the founders and define the association's purpose

The first step is the most important: bringing together the right people. You need at least 7 founders (you can, of course, have more). They don't all need to live in the same municipality or have particular skills: what matters is shared mission.

During this phase:
- Discuss the purpose: what do you want to achieve? Culture, sport, the environment, social assistance? (Art. 5 of D.Lgs. 117/2017 lists the activities of general interest)
- Choose a name: it must include the wording "Associazione di Promozione Sociale" or the acronym "APS"
- Collect the founders' details: name, surname, date of birth, codice fiscale (Italian tax code), residential address

Documents to prepare:
- ID cards of all founders
- A statement of consent (a simple self-declaration)

Step 2: Draft the statuto and the atto costitutivo

The statuto (bylaws) is the legal heart of your association: it governs how it operates, members' rights, offices, assets and activities.

The Ministero del Lavoro has approved standard statuto templates (Decreto of April 30, 2024) that you can download and customize. This makes the work much easier.

Mandatory clauses in the statuto:
- No discrimination in access to and participation in the association
- A ban on distributing profits and reserves among members
- Assets earmarked for civic, solidarity and socially useful purposes
- An explicit reference to activities of general interest (Art. 5, D.Lgs. 117/2017)
- Minimum and maximum number of members (at least 7)
- A description of the offices (president, secretary, treasurer, board of directors)
- The procedure for the general assembly and the deliberative quorum
- Dissolution and the disposal of assets in case of closure

The atto costitutivo (deed of incorporation) is the formal document signed by all founders declaring the birth of the association. Together with the statuto, it is signed by the legal representative (usually the designated president) and at least one other member.

Where to draft the statuto:
- Download the standard template from the Ministero del Lavoro website
- Customize it with your association's details
- Or: contact a CSV (Centro Servizi al Volontariato, a regional volunteer support center) in your region for free support

Step 3: Registration with the Agenzia delle Entrate

When: Before proceeding with the RUNTS, you need to obtain the association's codice fiscale.

How:
1. Fill in Modello AA5/6 (available on the Agenzia delle Entrate website)
2. Attach copies of the signed atto costitutivo and statuto
3. Go to the local Agenzia delle Entrate office, or send the documents by registered mail

Cost: Free

Timing: Usually 2-5 business days

Once you've obtained the codice fiscale, you'll also gain access to the Cassetto Fiscale, the online portal for managing tax obligations.

Step 4: Registering the document with the Ufficio del Registro

After obtaining the codice fiscale, the atto costitutivo and statuto must be registered with the Ufficio del Registro (at the Conservatoria or the Agenzia delle Entrate, depending on the region).

Documents:
- Original atto costitutivo and statuto, in duplicate (paper or digital)
- Modello RW or RLT (completed)

Cost: Registration is free for APS (Art. 79 and 80, D.Lgs. 117/2017)

Timing: 10-15 days

Step 5: Convening the first general assembly

Before or immediately after registering with the RUNTS, you must convene the First Constituent Assembly. This is where the offices are elected.

The notice of convocation must state:
- Date, time and place (virtual or physical)
- Agenda
- Contact details for RSVPs
- Date of dispatch (at least 5 days' notice, as required by the statuto)

At the first assembly:
- The opening balance sheet is approved (usually zero)
- The president, vice-president, secretary, treasurer and board members are elected
- Any internal regulations are approved

Step 6: Registering with the RUNTS

This is the step that makes your APS officially recognized at the national level and gives it access to funding, tax deductions and other benefits.

Portal access: servizi.lavoro.gov.it/runts/it-it/

Authentication: SPID or CIE (Italy's digital identity systems)

Documents to upload:
- Atto costitutivo and statuto (PDF)
- The last two approved balance sheets (if you're converting from an existing entity)
- ID document of the legal representative
- Extract of the registration from the competent office

Procedure:
1. Log into the portal with SPID/CIE
2. Fill in the mandatory fields
3. Upload the documents as PDFs
4. Digitally sign the confirmation form
5. Submit online

Cost: Completely free (no filing fees)

Timing: If the RUNTS office doesn't respond within 60 days, the application is deemed automatically accepted

Step 7: Keeping the mandatory records

Once registered, your APS must maintain:
- Registro dei soci (members' register): names, details, date of joining
- Libro degli atti verbali (minute book): assemblies and board meetings
- Bilancio e rendiconti (financial statements): due by June 30 of the following year
- Attendance register (if relevant to your sector)

These records are legally mandatory and are checked in the event of an inspection.

Essential documents checklist

| Phase | Document | Qty | Where |
|------|-----------|-------|------|
| Founding | Signed atto costitutivo | 2 originals | Agenzia delle Entrate / RUNTS |
| Founding | Signed statuto | 2 originals | Agenzia delle Entrate / RUNTS |
| Founding | Members' ID documents | 1 copy per member | Association archive |
| Codice Fiscale | Modello AA5/6 | 1 | Agenzia delle Entrate |
| First financial statement | Opening balance sheet | 1 | RUNTS / Archive |
| First assembly | Assembly minutes | 1 | Minute book |
| Offices | Certificate of offices | 1 | RUNTS |

Total costs (2026)

Here's the full cost breakdown for founding an APS:

- Modello AA5/6 (codice fiscale): €0 (free)
- Registration of the deed and statuto: €0 (free for APS)
- Marche da bollo (revenue stamps): €0 (exempt for newly established APS)
- Registration tax: €0 (exempt for APS)
- RUNTS registration: €0 (free)
- CSV consulting (optional): €0-100 (many CSV offer free support to their members)
- Notary (recommended): €150-300 (to draft the deed and statuto correctly)

Minimum investment: €0 (paperwork only)
Recommended investment: €150-300 (with professional support)

Unlike an SRL or a sole proprietorship, founding an APS is practically free: the law recognizes its social value and exempts it from most costs.

Common mistakes to avoid

Mistake 1: Forgetting that the minimum is 7

Many people start with 5-6 people, thinking they'll add more later. It doesn't work that way. If you fall below 7, you only have 1 year to get back up to the minimum.

Mistake 2: Not respecting the mandatory clauses in the statuto

The Agenzia delle Entrate and the RUNTS reject applications with incomplete statuti. Use the standard template.

Mistake 3: Confusing APS with ASD (Associazione Sportiva Dilettantistica)

An APS can carry out sporting activities, but it is different from an ASD. The APS is for activities of general interest, while the ASD is specifically for sport.

Mistake 4: Forgetting the mandatory records

Many associations fail to keep proper registers. This exposes them to tax and administrative risks.

Mistake 5: Not holding a real constituent assembly

The assembly isn't a formality: it's the moment when the emerging community takes ownership. Take it seriously.

Sources and regulatory continuity

The information in this guide is based on:
- D.Lgs. July 3, 2017, n. 117 - Codice del Terzo Settore (updated 2026)
- Circolare Agenzia delle Entrate n. 1/E of February 19, 2026 on tax rules for the Terzo Settore
- RUNTS Portal, Ministero del Lavoro - Registro Unico Nazionale del Terzo Settore
- Forum Nazionale del Terzo Settore - simplified guide to the 2026 tax rules

The "Founding an APS" series

This is the first article in the "Founding an APS" series. In the next installment you'll learn how to draft the perfect statuto, with all the mandatory clauses required by the Codice del Terzo Settore.

[Read the next article: "APS Statuto: Template, Mandatory Clauses and the Codice del Terzo Settore" →](/blog/statuto-aps-modello-clausole-obbligatorie-codice-terzo-settore)

Contact OnStage for support

If you're founding an APS and want to talk it through with people who have experience, OnStage is here for you. We've supported dozens of organizations through the legal recognition process and the launch of their first activities. Get in touch for a free initial consultation: we can walk you through our own path, share the templates we've used, and help you avoid the classic mistakes.

Stay updated: Subscribe to our newsletter to receive the next installments of the series and the latest regulatory updates for the Terzo Settore.

Disclaimer: The information in this article is current as of May 2026. For specific cases, always consult a notary, an accountant specialized in non-profit entities, or your regional CSV. This article does not replace professional advice.