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Invoices issued by the beneficiaries of a deceased natural person

The beneficiaries of a deceased natural person carrying out an economic activity have to issue the invoices for the supply of services made by him. These invoices have to be issued in his name and the VAT identification number has to be re-opened, if needed.

Source: Italian Tax Administration – Letter ruling No. 785 of the 19 November 2021 (in Italian)

Contribution by Fausto Capello

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