As a value-added tax (VAT) number holder, you might need to update some business information during your career. It’s important to manage these changes properly to stay compliant, bring your business details up-to-date with the authorities, and avoid declaration errors that could lead to penalties.

This article explains changes in VAT details, including what they are, which information you can update, how to complete the VAT details change form, and the associated costs.

What’s in this article?

• What is a change in VAT details?
  
• What information can be changed?
  
• How to change VAT details
  
• How much does it cost to change VAT details?
  

What is a change in VAT details?

Changing VAT details involves updating the information associated with your business activity. For example, you might want to change or add a business activity over time; in such cases, you can update the information and notify the relevant authorities through a specific administrative process. You cannot change the VAT number that was assigned to you when you started your business; if you want to do so, you must cancel the existing VAT number and register for a new one.

What information can be changed?

You can update the following information during a VAT details change:

• Residence
  If the residence address of the VAT number holder is the same as the company’s registered office, the VAT data change form must be sent to the Agenzia delle Entrate. However, if only the place of residence changes and the place of business remains the same, you don’t need to report this to the Agenzia delle Entrate.

• Place of business
  If only the place of business changes (not the owner’s residence), the new address must be reported to the Agenzia delle Entrate within 30 days of the move.

• Business name
  You can update the VAT registration details by adding a new business name or replacing the original one. The business owner’s full first and last name must remain unchanged and always follow the chosen business name, such as “Stardust Translations di Mario Rossi.”

• ATECO code
  The ATECO code identifies the type of activity performed, and changing it is mandatory for tax purposes if the business sector changes. You can update your VAT details to change the ATECO code or add a new one. In fact, you can have up to six ATECO codes with the same VAT number, allowing you to expand your services without registering a new VAT number. For example, if you’re a freelance translator and also want to work as a copywriter, all you need to do is add the appropriate ATECO code to practice both professions. However, be cautious about the type of activity you add; if you’re a freelancer and add an ATECO code for an artisanal or trade activity, you’ll need to register with the Business Register and the artisans or traders INPS (social security) by starting the Comunicazione Unica single business communication process.

Who has to register in the Business Register?

Entrepreneurs, whether operating as companies or sole proprietorships, must register in the Business Register if they engage in trade, handicrafts (as per Article 2195 of the Civil Code), or agricultural activities (as per Article 2135 of the Civil Code) through a legally established company. Freelancers are not required to do this.

Updating the PEC address for sole proprietorships registered in the Business Register

Sole proprietorships registered in the Business Register must own and report their PEC (certified electronic mail) address. They must inform the Business Register of any changes to their PEC address. For this purpose, use Form I2 and fill out Box 5/ADDRESS OF HEADQUARTERS with the relevant fields:

• “Certified email address (name)”
  
• “Certified email address (domain)”
  

How to change VAT details

For individuals with an individual VAT number (freelancers or sole proprietors), you need to fill out Form AA9/12. Instructions for changing VAT details can be downloaded from the Agenzia delle Entrate website. If you’re not classed as an individual, you must fill out Form AA7/10 to update VAT details. This article focuses on Form AA9/12 for freelancers and sole proprietorships.

How to fill out Form AA9/12

Form AA9/12 is used for starting and ceasing business activities and contains several sections. First, in Box A, labelled “type of declaration,” check Box 2 for “data change.” Next, update all the necessary information in each section of the form. For example, in Box C, indicate any changes to the holder’s data, such as residence or domicile for tax purposes (the address used for tax notifications and assessments).

Box D contains details of a possible representative, while Box G needs to be filled in for changes to the ATECO code (information on the activities carried out). Then, complete Box B by entering the ATECO code of the main activity (i.e., the activity expected to generate the highest turnover). This determines the fund or administration you must register for pension contributions. Even if you carry out several activities, you only have to register with one pension fund and pay contributions for the main activity.

Submitting Form AA9/12 to the Agenzia delle Entrate

Submit Form AA9/12 for changing VAT details to the Agenzia delle Entrate within 30 days of the data change using the following methods:

• By PEC: Submit by PEC with “Change of activity” in the subject line. The form could be signed digitally or by hand; if signed by hand, include a copy of the signatory’s identification. The request can be sent to any provincial office of the Agenzia delle Entrate (you can find the list of PEC addresses here). The submission date of declarations will be the day they are sent. The receipt confirming the change of VAT details will be sent to the PEC address used for the request.

• By registered mail: Submit with a copy of the declarant’s valid ID, sent to any Agenzia delle Entrate office.

• Via the Revenue Agency’s compilation software: Prepare Form AA9/12 and send it directly through the web service from your dashboard. The software can be downloaded from the relevant Agenzia delle Entrate webpage.

• In person (or through a proxy): Submit via any Agenzia delle Entrate office by booking an appointment via “Book an appointment.”

A taxpayer who submits the VAT details change form late, after the 30-day deadline, might incur a penalty of between €500 and €2,000 (according to article 5, paragraph 6, of Legislative Decree 471/97). The penalty is reduced if the taxpayer submits a voluntary correction, automatically validating their status.

Staying current with constantly changing tax regulations can be challenging for your business. Tools such as Stripe Tax can simplify tax compliance by generating detailed reports useful for filing tax returns.

How much does it cost to change VAT details?

Changing VAT details is always free for professionals if done independently; however, using an accountant or tax assistance center (CAF) will incur a service fee. If you have a sole proprietorship, it depends on whether the change also needs to be registered with the Business Register. In that case, you must also notify them and pay an administration fee of €17.50. To ensure full compliance, we recommend consulting with your accountant.