Module 121 min2382 wordsFree — no account
Opening a VAT number: form AA9/12, the thirty days and the filing channels
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 332 words · 4 min
Worked example
Davide chooses PEC
Davide starts working as a translator on 9 March 2026, so his deadline falls on 8 April. He prepares the form with the Agenzia's software, signs it digitally and sends it by PEC on 25 March to a Provincial Directorate, with the subject line «Dichiarazione di inizio attività». The declaration counts as filed on 25 March, and his VAT number arrives in the same mailbox.
Worked example
Davide closes his VAT number
Davide stops translating on 30 June 2027 because he has found a job. By 30 July 2027 he files the AA9/12 again by PEC with the subject line «Cessazione attività», and the receipt confirming the closure reaches the same mailbox. Had he let it slide, the VAT number would have stayed open until the Agenzia noticed three years without activity.
Practical case
Chiara opens as a consultant
Chiara, a marketing consultant, starts her professional activity on 16 September 2026 and does not need to register in the Business Register. She has a PEC mailbox and a digital signature. On 14 October she sends the form by PEC; the office logs it on 17 October. Which form must she use, on what date does her deadline fall, what subject line does her PEC carry, and is her declaration on time?
Hint: Count thirty days from the start date, then ask which date counts for a PEC submission: the day it was sent or the day it was logged.
Show the solution
Chiara runs a professional activity that is not subject to the Business Register, so she uses form AA9/12. The deadline is 30 days from the start of the activity: from 16 September 2026 it runs to 16 October 2026. By PEC the subject line is «Dichiarazione di inizio attività». The declaration is deemed filed on the day it is shown as sent, 14 October, not the 17th when it was logged: it is therefore on time, and her VAT number will reach the same PEC mailbox.
Answer: Form AA9/12, deadline 16 October 2026, declaration on time
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