The professionals, tradesmen and artisans make use of the game VAT and registration at the chamber of commerce that allows it to carry out its activities, fulfilling the payment of taxes mandatory, required by law. Owners of VAT to cease the activity will have to close the company formation. But let’s see how close in quickly and easily , VAT.

First, company formation must be said that even if the VAT is not used, once opened, it will have done regularly denunciation of ‘VAT via the form F24, in case the latter is not used for at least three years and has not been made any statement in the above mentioned period, the current procedure for closing the same, by paying a penalty not very expensive and making the VAT return relating to that period with zero balance.

It should be recalled that at the end of the activity, or any variation of the activity, the VAT should always be closed within 30 days. This procedure can be performed by a professional or by going to ‘ revenue agency, the procedures to be followed will be the same that have been made ​​for the opening of VAT.


If you forget to report and make the closing of the VAT within thirty days after the cessation of activities, that event can still be accomplished within 90 days after payment penalty of € 129 as stipulated by law 98 of 2011, decreased significantly whereas that penalty was over 500 €
To exert this function you will have to download the forms of ‘ F24 “identifiers” available online or at the same office revenue of local belonging. In compiling the code will be indicated tribute that corresponds to the number 8110, the VAT number and year of cessation of activities will not be necessary to send a copy of the payment as made ​​in the same way as regular replaces the declaration provided for by the Decree Law of 6 July 2011 In the compilation will be indicated tax code that corresponds to the number 8110, the VAT number and year of cessation of activities will not have to send the copy of the payment as made ​​in the same regular way replaces the declaration as required by the decree of July 6, 2011.

Unlike private entities other than individuals, should exploit the model AA7/10 both for login that cessation model that replaces the normal F24 expected for individuals. For sole proprietors and self-employed will be inherent in the module instead AA9. Such a declaration may be sent electronically directly by the taxpayer or by any intermediary that is enabled for this activity. For those who do not comply with the obligations closing game VAT and cessation activities the tax office will carry out an official, requesting the payment holder to of the sanction. When you go on the website of the revenue you can get forms, the information, and relevant by-laws updated continuously.