- Upon the death of a self-employed professional, heirs inherit fiscal obligations related to the VAT number, invoices, and credits.
- The VAT number must remain open until all professional relationships are closed, all invoices are issued, and credits are collected.
- Heirs are responsible for issuing invoices and fulfilling tax duties within six months of the professional’s death, as per Article 35-bis of DPR 633/1972.
- The professional activity is considered ceased only after all pending operations are completed, including the collection of credits and disposal of business assets.
- If an heir does not accept the inheritance, they have no rights or obligations regarding the deceased’s professional matters.
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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