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Opening an Italian VAT number as an individual

Form AA9/12, to be filed within 30 days of starting work — by certified email, in person, by registered post or online — and when the single business notice is needed instead; what you declare, and how to update or close the VAT number. Then how the flat-rate scheme is notified, monthly or quarterly VAT settlements, the December advance, the quarterly settlement report and electronic invoicing. Two modules with case studies, 2026 rules.

Foundational2 modules41 minFree course

2026 rules — verified on September 24, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Starting a business under the flat-rate regime· Step 2 of 12· Next step: The Italian business register, ComUnica and the annual chamber fee

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Tell apart who opens a VAT number with form AA9/12 from who goes through the single business notice or form AA7/10
  • Work out the thirty-day deadline from the date the activity starts
  • Choose among the four filing channels and know which date counts as filing
  • Know what you declare at opening: the activity, the tax regime, intra-EU transactions
  • Handle changes, closure and the ex officio closure of the VAT number
  • Understand why the flat-rate scheme is notified rather than requested, and how to move to the ordinary regime
  • Know which VAT obligations arise under the ordinary regime and which the flat-rate taxpayer does not have
  • Organise monthly or quarterly settlements, payment by form F24 and the December advance
  • File the quarterly report of periodic VAT settlements on time, quarter after quarter
  • Issue electronic invoices and understand how withholding tax affects professional fees

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 121 minFree — no accountOpening a VAT number: form AA9/12, the thirty days and the filing channelsWhat you will be able to do
    • Tell apart who opens a VAT number with form AA9/12 from who goes through the single business notice or form AA7/10
    • Work out the thirty-day deadline from the date the activity starts
    • Choose among the four filing channels and know which date counts as filing
    • Know what you declare at opening: the activity, the tax regime, intra-EU transactions
    • Handle changes, closure and the ex officio closure of the VAT number
    Read this module
  2. Module 220 minFree — no accountAfter opening: choosing the regime and the obligations that followWhat you will be able to do
    • Understand why the flat-rate scheme is notified rather than requested, and how to move to the ordinary regime
    • Know which VAT obligations arise under the ordinary regime and which the flat-rate taxpayer does not have
    • Organise monthly or quarterly settlements, payment by form F24 and the December advance
    • File the quarterly report of periodic VAT settlements on time, quarter after quarter
    • Issue electronic invoices and understand how withholding tax affects professional fees
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.