Opening a VAT number: form AA9/12, the thirty days and the filing channels — Opening an Italian VAT number as an individual

Test yourself

Question 1 of 6

A plumber opens a sole-trader craft business. How does he open his VAT number?

With form AA9/12 sent by PECWith the single business notice, together with registration in the Business RegisterWith form AA7/10He does not need one

Question 2 of 6

A psychologist starts work on 2 March. By when must she file the AA9/12?

By 2 MarchBy 1 AprilBy 30 JuneBy her first income tax return

Question 3 of 6

A form sent by registered post on day 28 reaches the office on day 33. Is it on time?

No, because the arrival date countsYes, because by registered post the declaration is deemed filed on the day of dispatchOnly if it was signed digitallyYes, but only if the office is in your own province

Question 4 of 6

A professional sends by PEC a form signed by hand. What must be attached?

NothingA copy of the signatory's identity documentA certificate of registration with the professional bodyA revenue stamp

Question 5 of 6

Where do you state, at opening, that you intend to carry out intra-EU transactions?

In a separate application to the Chamber of CommerceIn the «Operazioni intracomunitarie» field of section I of the AA9/12On the first electronic invoiceIt cannot be stated at opening

Question 6 of 6

When can ex officio closure of a VAT number be triggered?

After one year without invoicesWhen the Agenzia's data show no activity in the three previous yearsWhen the taxpayer changes residenceNever: closing is always voluntary