Module 118 min2086 wordsFree — no account
Closing the VAT number and leaving the Business Register: who, how and by when
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 315 words · 4 min
Worked example
Roberto's registered letter
Roberto issues his last invoice and collects his last fee at the end of February; on 10 March 2026 he considers every operation complete. The deadline falls on 9 April. He posts form AA9/12 by registered mail on 8 April and the office receives it on the 14th: the filing counts as made on the 8th, within the deadline.
Worked example
Their father's shop
When their father, who ran an electrical supplies shop, dies, Marta and her brother want to carry on together. Marta, who has a digital signature, deregisters the business on grounds of death with form I2 and pays €17.50 in stamp duty. The siblings then form a company and register it, with a new VAT number.
Practical case
Federica closes her translation practice
Federica, a professional translator with a VAT number who is not on the Business Register, completes her business's final operations on 16 March 2026: invoices issued, fees collected, VAT settled. She has no PEC mailbox and decides to post the form by registered mail on 14 April; the office receives it on 20 April. Which form applies to her? When does her time limit expire? Did she file in time?
Hint: First ask whether her activity requires entry in the Business Register. Then count thirty days from the cessation date, and remember which date counts for registered post: posting or receipt.
Show the solution
Federica is an individual practising a profession not subject to the Business Register, so she closes with form AA9/12 filed with the Revenue Agency. The thirty days run from 16 March 2026, when her operations ended, to 15 April 2026. For registered post the filing is deemed made on the posting date, 14 April, not the receipt date of the 20th: it is therefore on time. She must attach a copy of a valid identity document.
Answer: Form AA9/12, deadline 15 April 2026, filed on time because posted on 14 April
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.