Summary
- Italian Protocol No. 277710/2026 revises the ex officio closure procedure for VAT numbers where no business, professional or artistic activity occurred during the previous three years.
- The Revenue Agency may now use broader data, including e-invoices, electronic daily-sales transmissions and tax payments, rather than relying mainly on missing annual returns.
- Closure takes effect after 60 days, but taxpayers may contest beforehand and may also request reactivation later without interruption of continuity if accepted.
Extended article
The Italian Revenue Agency has updated its 2019 rules under Article 35(15-quinquies) of Presidential Decree No. 633/1972. The revised approach focuses more directly on evidence of actual activity by using tax-registry information, e-invoicing data, electronically transmitted daily takings and voluntary payments.
Notices are delivered to the taxpayer’s or representative’s digital domicile, or by registered mail when necessary, and are also made available in the online tax profile. Taxpayers have 60 days to provide evidence of ongoing activity. A reasoned reactivation request remains possible after formal closure.
Source
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