Module 219 min2185 wordsFree — no account
Opening the business and living with its duties: AA9/12, Comunicazione Unica and yearly obligations
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 299 words · 3 min
Worked example
Sara, Luca and the consulting SRL
Sara, a psychologist, files form AA9/12 by certified email on 20 March 2026, within 30 days of 2 March, stating that she expects to meet the flat-rate conditions; her VAT number arrives at the same address. Luca, a builder, goes through the Comunicazione Unica with Telemaco, a digital signature and certified email, and joins the business register. The consulting SRL, once incorporated, files a Comunicazione Unica containing form AA7/10.
Practical case
Three openings, three routes
Elena is an architect who starts working on her own account on 9 February 2026. Paolo is a plumber who opens his craft business the same day. With two partners, Paolo will also set up a heating and plumbing SRL. For each of them: which tool opens the VAT number, where is it sent, and with which deadline or requirement?
Hint: What decides is the duty to join the business register, not the tax regime. For Paolo's SRL, remember what the flat-rate page says about controlling a company.
Show the solution
Elena practises a profession with no duty to register: she files form AA9/12 with the Agency within 30 days of 9 February, that is by 11 March 2026, by certified email, in person, by registered post or through the web service. Paolo, a craftsman, uses the Comunicazione Unica d'impresa, which opens the VAT number and registers him in the business register or the REA; he needs Telemaco, a digital signature and certified email. The SRL, which must register, uses the Comunicazione Unica with form AA7/10 inside. If Paolo controls the SRL and its heating work can be traced back to his plumbing, he cannot be a flat-rate taxpayer as a sole trader.
Answer: Elena: AA9/12 to the Agency by 11 March 2026; Paolo: Comunicazione Unica to the business register; SRL: Comunicazione Unica with AA7/10
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.