Module 118 min2086 wordsFree — no account
Closing the VAT number and leaving the Business Register: who, how and by when
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Presidential Decree no. 633 of 26 October 1972, art. 35, paragraphs 3, 4, 15-bis.2, 15-bis.3 and 15-quinquies, text in force for 2026 (version 19) — verified on September 25, 2026
- Agenzia delle Entrate — VAT number for individuals (AA9/12): how to change or close it — verified on September 25, 2026
- Agenzia delle Entrate — Information page on form AA9/12 for individuals, updated 30 October 2023 — verified on September 25, 2026
- Agenzia delle Entrate — Closure of the VAT number by the tax office — verified on September 25, 2026
- Marche Chamber of Commerce — Deregistration of a sole-trader business (last modified 13 February 2026) — verified on September 25, 2026
- Romagna Chamber of Commerce — Sole-trader FAQ: cessation, suspension, deregistration date and annual fee — verified on September 25, 2026
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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.