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Compensation received by the heirs of the professional with a closed VAT number

If the heirs of the deceased professional cannot issue the invoice relating to the credits accrued by the deceased against a bankrupt company, because the VAT number of the same has ceased, the client, in the case in question the bankruptcy trustee of the debtor, may issue a electronic self-billing via SDI, only if the “batch” has not ceased for more than five years.

Source: commercialistatelematico.com

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