- Heirs are responsible for reopening the VAT number of a deceased professional.
- The professional activity is not considered terminated if there are still professional credits to be collected.
- The Italian Revenue Agency clarified these VAT obligations for heirs during a videoconference on February 5, 2026.
Source: eutekne.info
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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