Smart&Start Italia: outsourcing your start-up's software
Smart&Start lends innovative start-ups 80% of a EUR 100,000 to 1.5 million plan at zero interest, and software development by an outside supplier is an eligible cost. In eight southern regions 30% doesn't have to be repaid.
Tell me about the productCall me on +39 347 741 5402
What it offers
The scheme belongs to the Ministry of Enterprise (MIMIT) and Invitalia runs it. There's no deadline: applications are assessed in order of arrival within 60 days.
- plans from EUR 100,000 to 1.5 million, to be carried out within 24 months of the contract;
- a zero-interest loan for 80% of costs, 90% if the team is made up only of people up to 35 or women;
- repayment over up to 10 years.
What counts on the IT side
- new hardware;
- licences, patents and know-how;
- software design, development, customisation and testing, with technology consulting;
- web marketing, up to 20% of the plan;
- hosting, only within working capital.
In-house technical staff count at standard costs. Invoices under EUR 500 before VAT don't count.
Outsourced or in-house development
The plan can pay for both technical staff and development by third parties. For the first version an outside supplier brings timelines and prices fixed by phase. Once the product needs daily attention you need someone on the team. Often it's both: I write the first version, then the code passes to the people you hire.
Watch out for ongoing retainers: services must be tied to the project, with a start and an end. A permanent contractor may be treated as staff, with other requirements.
What I do
- I write the technical part of the plan: architecture, phases, timing and cost per phase;
- I build the product, whether a web application, an app or a PWA, with one invoice per phase;
- I set up servers and releases;
- I hand over code and documentation, so the in-house team can carry on.
What I don't do
I don't file the application or write the business plan. This page summarises the decree of 24 September 2014 as amended in 2019, the circular of 16 December 2019, the decree of 13 July 2026 and Invitalia's pages, as read on 31 October 2026. The rules and circular in force are the reference.
Frequently asked questions
Who can apply?
Small innovative start-ups registered in the special section of the Companies Register for no more than 60 months, and teams of individuals who set up the company within 30 days of approval. The decree of 13 July 2026 extends the scheme to micro and medium start-ups, but only from its implementing circular, which hadn't been published by 31 October 2026.
Where does software development go?
Under services: the 2019 circular names design, development, customisation and testing of IT solutions. Licences go under intangible assets instead. Turnkey contracts are excluded, so a contract split into phases works better.
Can you be the supplier?
Yes. The rules ask for a third-party supplier with no ties to partners, directors, employees or their close relatives, working at market prices. They set no legal form or certifications. Each invoice must be at least EUR 500 before VAT.
Do I have to repay all of it?
In Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily you repay 70%. Elsewhere all of it, in six-monthly instalments over up to 10 years, starting 12 months after the last payment and with no guarantees.
Read more
- The service: Custom business web apps
- More pages like this: Italian grants and incentives for IT
Write to me
Tell me what the product does, where you are (idea, prototype, first customers), who's on the team and what you want developed outside. If you already have the business plan or a draft, attach it (PDF, up to 10 MB).
- gokalex@gokalex.com
- Phone
- +39 347 741 5402
- Where
- Rovellasca (Como), Italy. With clients further away I work remotely.
- Hours
- Monday to Saturday, 9am to 7pm, Italian timeClients with 24/7 cover can call at any hour, nights and holidays included.