- Updates the rules for the AA5/6 form used by non-individual entities not required to file a VAT activity start declaration.
- Modifies procedures for requesting a tax code, reporting data changes, and notifying mergers, consolidations, transformations, and dissolutions.
- Revises related instructions and technical specifications for electronic data transmission.
- Amends the original directive issued on December 21, 2009 (protocol n. 189273).
Source: agenziaentrate.gov.it
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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