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Closing an Italian VAT number (forms AA9/12 and AA7/10)

Anyone who stops their activity closes the VAT number (partita Iva) by filing with the Agenzia delle Entrate, within 30 days of ceasing, form AA9/12 if they are an individual with a professional activity or another activity not requiring registration in the Companies Register, or form AA7/10 if they are another entity not required to register: by PEC with the subject « Cessazione attività », in person by appointment or by registered post. Businesses and craftsmen close through the Comunicazione Unica. The Agenzia also closes ex officio VAT numbers left inactive over the three previous years.

Up to date for 2024 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min

This content is part of the path: Closing your business· Step 5 of 8· Next step: Striking an Italian sole-trader business off the Companies Register

Deadlines

Within 30 days of ceasing the activity
Filing form AA9/12 or AA7/10 to close the VAT number
On receiving the notice of ex officio closure
Anyone still active can send the documents proving the activity

Documents to prepare

  • Form AA9/12 (individuals) or AA7/10 (other entities) completed, for instance with the Agenzia's software
  • The date the activity ceased, from which the 30 days run
  • A valid identity document, to attach as a copy if the form is signed by hand or sent by registered post
  • A PEC address and, if possible, a digital signature; or access to the Agenzia's reserved area
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

  • Individuals ending a professional activity or another activity for which registration in the Companies Register or the REA is not compulsory: form AA9/12
  • Entities other than individuals that are not required to register in the Companies Register or the REA: form AA7/10
  • Not for business or craft activities, nor for anyone required to register in the Companies Register or the REA: closure goes through the Comunicazione Unica d'impresa
  • Anyone who receives from the Agenzia a notice of ex officio closure of their VAT number and considers they are still active for VAT purposes

Worked example

Marco Conti, a freelance graphic designer in Bologna, closes his VAT number

Marco stops working on his own account on 30 June 2026 to take up a salaried job. He completes form AA9/12 with the Agenzia's software, signs it digitally and on 15 July sends it by PEC to a Provincial Directorate with the subject « Cessazione attività »: the return counts as filed that day, within the 30 days, and the receipt confirming the closure arrives at the same PEC address. His friend Sara, who owns a shop registered in the Companies Register, closes instead through the Comunicazione Unica.

How to fill it in, step by step

  1. Check which route applies: AA9/12 if you are an individual not required to register in the Companies Register, AA7/10 if you are another entity without that obligation, the Comunicazione Unica in every other case.
  2. Note the date the activity ceased: the 30 days run from it.
  3. Complete the form, for instance with the Agenzia's compilation software, stating the cessation.
  4. Sign it digitally or by hand, attaching in the latter case a copy of the signer's identity document.
  5. File it within 30 days: by PEC to any Provincial Directorate with the subject « Cessazione attività », in person or through a delegate at an office after booking an appointment, by registered post with a copy of your identity document, or through the web service in your reserved area.
  6. Keep the receipt confirming the closure, sent to the PEC address used for the filing.

Good to know

  • By PEC and by registered post the return counts as filed on the day it is sent.
  • The Agenzia closes ex officio the VAT number of anyone who, on the data it holds, has carried on no business, artistic or professional activity in the three previous years (art. 35, paragraph 15-quinquies, Presidential Decree 633/1972), and informs the taxpayer by a notice.
  • Anyone who considers they are still active replies with documents proving the activity: through the « Consegna documenti » service in the reserved area, by PEC with the subject « Risposta a comunicazione di chiusura della Partita IVA », or in person by appointment.
  • A person not resident in the European Union or the European Economic Area with a tax representative files the form only with the office competent for the representative's tax domicile.
  • To change details rather than close, the same form is used within the same deadline, with the PEC subject « Variazione attività »: the procedure is described on the page about opening a VAT number.

Common mistakes

  • Closing a business or craft activity with form AA9/12, when it goes through the Comunicazione Unica.
  • Leaving an unused VAT number open and relying on ex officio closure, instead of reporting the cessation within 30 days.
  • Sending by PEC a hand-signed form without a copy of the identity document.
  • Ignoring the notice of ex officio closure while still active, instead of sending the documents proving the activity.

Frequently asked questions

When must the VAT number be closed?

Within 30 days of ceasing the activity, by filing form AA9/12 (individuals) or AA7/10 (other entities) with the Agenzia delle Entrate.

What subject goes in the PEC?

« Cessazione attività ». The request can be sent to any Provincial Directorate.

Does a company registered in the Companies Register use form AA7/10?

Since 1 April 2010 anyone required to register in the Companies Register or the REA reports the cessation through the Comunicazione Unica, which includes form AA7/10 and is sent to the Companies Register.

What is ex officio closure of a VAT number?

It is the closure ordered by the Agenzia for anyone who, on the data it holds, has carried on no activity in the three previous years; anyone still active can send the documents proving it.

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.