Have you decided to open a sole proprietorship? Are you fulfilling your dream of becoming an entrepreneur?
Or do you want to open a company?
Whatever your choice, first you will need to know how to register for VAT, which will identify your business.
You will be explained in this article how to do this. The procedure is quite simple and can be done online.
In detail we will see what it takes to open the VAT number and how to complete the application.
HOW TO OPEN AN ONLINE VAT NUMBER
The procedure for opening the VAT number is quite simple.
You could also decide to entrust everything to your trusted accountant, who will then take care of the practice at a cost of 150/300 euros.
If, on the other hand, you want to do it yourself, just follow the simple steps directly online. In this case you will not have any additional cost in addition to the classic stamps and business opening rights.
The first thing to do to open the VAT number is to fill in the form AA9 / 12 (this form is used for opening, changing and closing the VAT number).
But it is not then necessary to deliver it to the Revenue Agency. You can do everything online, through the Unica Communication procedure (ComUnica) via the Company Register website.
HOW TO OPEN VAT NUMBER: THE UNIQUE COMMUNICATION
The name Comunicazione Unica indicates that with a single online procedure it is possible to open all the positions necessary for a VAT number. Or:
- VAT number at the Revenue Agency.
- INPS contributory position.
- Registration in the Business Register at the CCIA (Chamber of Commerce). Registration is mandatory only for sole proprietorships, but freelancers are not companies. They are self-employed and therefore do not have to register in the Register.
- INAIL position when necessary.
- Registration to the VIES when needed. The VIES is the register to which you must register only if you think you will do business (sales or purchases) with countries of the European Community.
TIMES AND STEPS TO OPEN VAT NUMBER
Thanks to ComUnica, opening a VAT number is quite fast: you will have your VAT number within a week. Let’s see what are the steps to take to open a VAT number through ComUnica:
- Connect to the Company Register website and click on User Area.
- Click on the Login button if you are an already registered user, or on Register if you are a new user.
- Once you have entered the service, you can make a request to open your VAT number by filling in the form AA9 / 12 directly online. For any doubt or difficulty, assistance is available on 049 201521.
Model AA9 / 12 is made up of nine panels, from A to I
- A) You have to enter your tax code, check “Start of Business” and write the start date.
- B) Here there will be more fields to complete, and you will need to:
- Enter your business name, followed by your first and last name. Or you can also enter just your name and surname.
- Enter the address of your business, indicating whether it is a foreign country.
- Indicate the activity code (ATECO code): it is an identification code of each economic activity. A generic description of the activity should also be included.
- Indicate the presumed turnover, i.e. how much you think, more or less, to be able to invoice with your business.
- In the Intra-Community Purchases section, check only if you think you have to buy products or services from abroad. Otherwise it must be left blank.
- In the Accounting records section, you must check if the accounting records of your company will also be kept in the address indicated.
- In the section Subsidized tax regimes, enter the number 1 if you join the subsidized youth regime provided for by Legislative Decree 98/2011, or number 2 if you adhere to the flat-rate regime. On the other hand, if you adhere to the ordinary VAT regime, you leave the blank box.
- In the section dedicated to e-commerce, the data of your sites must be entered, otherwise, if the activity is not linked to e-commerce, it must be left blank.
- C) YOU MUST ENTER THE HOLDER’S DETAILS, BETWEEN YOUR OWN
- D) You must fill in this box only if there is a representative in your business other than you.
- E) It must be filled in only in special cases: if you are selling your business, if you have to rent it, if it is an inheritance. If you are just opening it, Panel E must remain empty.
- F) In this part, the subjects with whom the accounting records will be deposited must be indicated. If you keep them, you don’t have to fill it out. If, on the other hand, you will keep them with an accountant, you must enter their details. In section II of Part F, you must indicate whether you will hold the accounting records abroad.
- G) Any secondary activities must be indicated here. If, on the other hand, you have only one activity, and therefore only one Ateco code, you do not have to fill in this box. Usually, as soon as a VAT number is opened, only one ATECO code is entered, then, with the development of the activity, the others are eventually entered (always using the ComUnica Form).
- H) You must enter the VAT number and the tax code of the representative, if any. If you are yourself, just put your social security number.
- I) THIS FRAMEWORK IS COMPOSED OF FOUR SECTIONS
- In the first, you must enter your contact details (email, telephone number, website).
- In the second, the data of the property in which the activity will be carried out and if it is rented, the registration data of the lease contract are indicated.
- The third should indicate the presumed volume of business (that concerning intra-community purchases and sales, if any).
- Further indications are given regarding the activity in the fourth (if it is a place open to the public, etc.).
Finally, in the attachments section, any documents you attach to your request are indicated.
In the last part of the form, you must indicate the completed parts and the person in charge of sending the ComUnica form (if you are doing it you must leave it blank).
Finally, you must indicate the data of your accountant who presents the ComUnica model (if you are doing it you must leave it blank).
WHICH DOCUMENTS ARE NECESSARY TO OPEN VAT NUMBER
To open the VAT number it is absolutely necessary:
- Your identity card and your tax code.
- The identity card and tax code of the representative of your business (if any).
- The data of the property that you may have rented to open the business.
This is all you need to register for VAT, nothing complicated! It’s time to start your business!