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Striking an Italian sole-trader business off the Companies Register

A sole trader who stops all the business's activities asks for it to be struck off the Companies Register (Registro delle Imprese) within 30 days of the event, through a Single Communication (ComUnica) filed online with the Register of the competent Chamber of Commerce: form I2, box 15, with the date on which all activities ceased, plus the forms for the Agenzia delle Entrate, INPS and INAIL where the closure concerns them. No filing fees are due, only stamp duty. A business that is no longer trading and does not deregister can be struck off by the Register of its own motion.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 30 min

This content is part of the path: Closing your business· Step 6 of 8· Next step: Italian annual VAT return (Iva and Iva base forms)

Deadlines

Within 30 days of ceasing all activities
Filing the removal with the Companies Register; the period runs from the date given in box 15 of form I2
Cessation by 31 December and filing within the following 30 days
Condition for the next year's annual chamber fee (diritto annuale) not to be due: for a cessation on 31/12, file by 30/01
By the deadline in the ex officio removal notice
To prove the activity continues or to file the removal application, before the Registrar strikes the business off

Documents to prepare

  • The date on which all the business's activities ceased
  • A digital signature, a PEC mailbox and Telemaco access, or a special power of attorney to a delegate
  • Form I2 completed at box 15 and the forms for the Agenzia delle Entrate, INPS (AC box) and INAIL
  • Form AA if the business is on the Register of craft businesses
  • Evidence of cessation, if the filing is late
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • The owner of a sole-trader business who stops all activities, commercial or craft
  • The heir of a deceased owner, who applies for removal on death by completing the same form I2 at box 15
  • An owner who sells or contributes the business, also naming the business taking it over
  • An owner notified that an ex officio removal procedure has started and who no longer trades
  • Not companies, which go through dissolution and winding-up; not someone who stops one activity but starts another, who reports a change; for the VAT number alone of someone not on the Register, see the VAT number closure guide

Worked example

Paolo Greco closes his sports goods shop in Pesaro

Paolo, owner of a commercial sole-trader business, closes for the last time on 31 December 2026 and ceases all activities. In DIRE he sets up a removal filing: form I2 with 31/12/2026 at box 15, the AC/INPS box for his social-security position as a trader and the Agenzia delle Entrate form to close his VAT number. He signs digitally and sends the ComUnica on 20 January 2027, before 30 January: he pays 17.50 euros of stamp duty, no filing fee, and will not owe the 2027 diritto annuale. Had he had a local unit in another province, the same application to the Chamber of his head office would have been enough.

How to fill it in, step by step

  1. Fix the date on which all the business's activities ceased: it is the date to declare, and it cannot be corrected once the business is struck off.
  2. Get a digital signature, a PEC mailbox and access to Telemaco, or entrust the filing to a delegate under the special power of attorney allowed for the removal of a sole-trader business only.
  3. Set up a Removal (Cancellazione) filing in DIRE and complete form I2 at box 15, giving the reason (cessation, death, sale or contribution of the business with the business taking over).
  4. Add the forms for the bodies involved: the AC/INPS box for commercial activities, the Agenzia delle Entrate form for the VAT number, the INAIL form, and form AA for craft businesses on the Register of craft businesses.
  5. If you file after the 30 days, attach evidence that the activity really ceased on the date declared.
  6. Sign digitally, send the ComUnica to the Companies Register of the province of the head office and keep the receipt.

The form, line by line

Form I2 — box 15
The removal box: it gives the date on which all the business's activities ceased, or the owner's death.
AC/INPS box
To be completed for commercial activities, for the owner's social-security position.
Form AA
Craft businesses only, for removal from the Register of craft businesses (in DIRE: Adempimenti Artigiani).

Good to know

  • A sole-trader business cannot stay registered as « inactive » after ceasing trading: cessation without removal is allowed only if the same filing reports a new main activity.
  • A non-craft business may instead suspend its activity; if it does not resume, removal is requested with effect from the start of the suspension.
  • With local units in other provinces, the application to the office of the head office is enough: it informs the other offices, and no separate closures are needed.
  • On the owner's death the business is struck off: an heir who wants to carry on starts a new sole-trader business, because joint heirship cannot be registered.
  • The Chamber of Commerce can strike off sole-trader businesses that no longer trade (Presidential Decree 247/2004), for instance after three consecutive years without any management act: the start of the procedure is published on the Chamber's notice board and noted on the business's record, and any annual fee due remains payable.
  • Ex officio removal cannot be requested: an owner who wants to close files the removal application.

Common mistakes

  • Giving the wrong cessation date: once the business is struck off, the registered data can no longer be corrected.
  • Ceasing at the year end and filing after 30 January, and so owing the following year's annual fee.
  • Closing only the VAT number with the Agenzia delle Entrate and forgetting the Companies Register: for a registered business, closure goes through the Single Communication.
  • Forgetting form AA for a craft business, which would stay on the Register of craft businesses.
  • Asking the Chamber for ex officio removal instead of filing one's own removal application.

Frequently asked questions

By when must I strike off my sole-trader business?

Within 30 days of the date on which all activities ceased, through a Single Communication filed with the Companies Register of the province of the head office.

How much does removal cost?

For a sole-trader business no filing fees are due; stamp duty is payable, given as 17.50 euros by the Chambers of Commerce consulted.

How do I avoid paying next year's annual fee?

The cessation must be dated by 31 December and the filing must reach the Register within the following 30 days: for a cessation on 31/12, by 30/01.

The owner has died: who closes the business?

One of the heirs, holding a digital signature, applies for removal on death by completing form I2 at box 15.

Can I leave the business registered without any activity?

No, a sole-trader business cannot remain registered as inactive after ceasing trading; it may however suspend its activity, unless it is a craft business.

Go further

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.