Edit Form AA9/12 (Italy VAT number registration for individuals) online free, or download the PDF

Declaration of start of activity, change of details or end of activity for VAT purposes (sole traders and self-employed workers)

Italiano

Quick answer: Form AA9/12 is used by individuals in Italy to open, change or close a VAT number (partita IVA). It is for self-employed workers such as professionals and artists, and for sole traders. A business or craft activity that must be entered in the Business Register uses the Comunicazione Unica through Infocamere instead. The form is due within 30 days of the start, change or end of the activity. The current version is Modello AA9/12 (pagina aggiornata il 15 aprile 2024). Checked against the official Agenzia delle Entrate website on 2026-10-25.

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Form AA9/12 (Italy VAT number registration for individuals) in short

Form AA9/12 is used by individuals in Italy to open, change or close a VAT number (partita IVA). It is for self-employed workers such as professionals and artists, and for sole traders. A business or craft activity that must be entered in the Business Register uses the Comunicazione Unica through Infocamere instead. The form is due within 30 days of the start, change or end of the activity.

Issued by	Agenzia delle Entrate
Current version	Modello AA9/12 (pagina aggiornata il 15 aprile 2024) (checked 2026-10-25)
Who fills it in	Sole traders and self-employed workers (artists or professionals) for start of activity, change of details or end of activity for VAT. The Agenzia says it is for activities that do not need registration in the Business Register. Non-residents with a permanent establishment in Italy and their tax representatives also use it.
Who receives it	Agenzia delle Entrate (Italian Revenue Agency).
Where to send it	By certified email (PEC) to any provincial office, with the subject 'Dichiarazione di inizio attività', 'Variazione attività' or 'Cessazione attività'. Or in person at any office by appointment, or by registered post with a copy of a valid ID. You can also prepare it with the Agenzia's software and send it from your online account.
Deadline	Within 30 days of the start date, the date any reported detail changes, or the date the activity ends.
Fee	No fee to file.
Official links	Official page · Official PDF · Official instructions

What changed

The update notes of 28 March 2024 say role code 3 in the instructions now reads 'bankruptcy trustee or judicial liquidation trustee'.

How to fill out Form AA9/12 (Italy VAT number registration for individuals), line by line

Section A	Type of declaration Enter 1 for start of activity, 2 for change of details, 3 for end of activity or 4 for a duplicate VAT certificate. Add the date and, for a change or closure, the VAT number.
Section B	Taxpayer and activity Business or personal name, main activity code from the current Ateco classification and its description, place of business, website if any, and expected turnover only in the cases set out in the instructions.
Section B	Special tax regimes To use a special regime, enter 1 for the regime for young entrepreneurs or 2 for the flat-rate regime (regime forfetario, law 190/2014). If you choose these, leave expected turnover blank.
Section C	Owner Tax code, personal details and residence of the owner. Write everything without abbreviations.
Section D	Representative Only if someone else represents the taxpayer: tax code, details and role code, for example 1 legal representative or 7 heir.
Section E	Extraordinary transactions For contribution, sale or gift of a business, business lease or inheritance.
Section F	Keepers and places where accounting records are kept Who holds the accounting records and where, including invoices kept abroad.
Section G	Other activities and places Regular activities other than the main one, and premises such as a shop, office or warehouse with the site type code.
Section I	Other information at start of activity Only for activities named in the 2006 and 2008 decisions: main type of customers, whether premises are open to the public, and first year investments.
Last page	Sections completed, attachments and signature List the sections you completed and the total number of pages, then sign. If someone else submits it for you, fill in the delegation box.

Common mistakes to avoid

Using AA9/12 for a business that must be in the Business Register. That uses the Comunicazione Unica.
Filing after the 30 day limit from the start, change or end.
Entering expected turnover when choosing the flat-rate regime. The instructions say to leave it blank.
Using this form for VAT options and revocations. The instructions point to section VO of the annual VAT return.
Not writing your tax code at the top of every page and not numbering the pages.
Using abbreviations in names and addresses.
Signing by hand and sending by PEC without a copy of your ID.
Rewriting all details when reporting a change, instead of only the changed ones.

Questions about Form AA9/12 (Italy VAT number registration for individuals)

How do I open a VAT number in Italy as a freelancer?

Fill in Form AA9/12 with declaration type 1 and file it with the Agenzia delle Entrate within 30 days of starting, by PEC, in person or by registered post.

How do I close my Italian VAT number?

With the same Form AA9/12, declaration type 3, within 30 days of the end of the activity.

Where do I choose the flat-rate regime?

In section B, box 'Regimi fiscali agevolati', with code 2.

Can I send AA9/12 by PEC?

Yes, to any provincial office. If you sign by hand, attach a copy of your ID. The VAT number is sent back to the same PEC address.

What is the difference between AA9/12 and AA7/10?

AA9/12 is for sole traders and self-employed individuals. Entities other than individuals use a different form.

Is there an English version?

Yes. The Agenzia's page offers German, Slovenian and English versions.

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Sources

Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Agenzia delle Entrate or any government agency. This page is general information, not legal or tax advice.

Edit Form AA9/12 (Italy VAT number registration for individuals) online free, or download the PDF

Form AA9/12 (Italy VAT number registration for individuals) in short

What changed

How to fill out Form AA9/12 (Italy VAT number registration for individuals), line by line

Common mistakes to avoid

Questions about Form AA9/12 (Italy VAT number registration for individuals)

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