- Cessation of professional activity requires completion of all related obligations before closing the VAT number.
- A professional cannot close the VAT number if there are still fees for services rendered that are not yet invoiced.
- It is possible to invoice all fees, including those not yet collected, and then cease professional activity.
- The Revenue Agency’s resolution 232/E/2009 states that a professional cannot close the VAT number until credit collection occurs.
- If a professional wants to close the VAT number without waiting for pending proceedings, they must pay the tax indicated in the invoice.
- Circular 11/E/2007 states that professional activity is not considered ceased until all operations related to pending legal relationships are completed.
- Circular 17/E/2012 confirms these principles, emphasizing that activity cannot cease if there are still invoiced but uncollected fees or costs.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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