Opening / closing VAT number, what is it?

The obligation to open a VAT number takes place according to the character of habituality or, vice versa, of the occasional nature with which a specific activity is carried out. In particular, on the basis of the provisions of the law, anyone who carries out a habitual and continuous economic activity of a commercial, artisan or industrial enterprise in the form of an individual firm or company, or as a freelancer (registered or not with a professional body) , is subject to the obligation to open a VAT number.

The law obviously takes care of clarifying when an activity can still be considered occasional. Two, in particular, the aspects to pay attention to:

The service must have a total duration of no more than 30 days.
The total remuneration for the service must not exceed 5,000 euros.
If one of the two conditions is not met, the activity is considered habitual and all the necessary obligations take over.

 

Requirements

 

The subjects obliged to open a VAT number are all those who carry out activities independently, as freelancers or companies of goods or services which, as they are not subject to income from employment, are called to fulfill their tax obligations through the indirect taxation.

As regards the documents necessary to open the flat-rate VA, individual businesses and self-employed workers must submit the Model AA9 / 10, while all the other subjects must fill in another model, called AA7 / 12

 

 

Opening / closing VAT number: how to get it?

 

In PWS, as an authorized center, it is possible to open and close the VAT number.
Our consultants will also be able to guide you in choosing the most advantageous tax regime for your business.