VAT number to be closed only after cashing the last invoice
Article 35-bis of the D.P.R. n. 633/1972 provides for the obligation for the heirs to proceed with the closure of the VAT number of the deceased within six months of his death. However, in the presence of invoices to be collected or services not yet invoiced by the tax payer, an exception to the aforementioned provision is permitted keeping the VAT registration number of the deceased open until the date of cashing the last invoice.
This was stated by the Revenue Agency with the Resolution n. 34 of March 11th, 2019.
Please note that, in general, accordingly to article 35, paragraph 15-quinquies, of the D.P.R. n. 633/1972, the Revenue Agency will automatically close the VAT registration number of the tax payers who, on the basis of the data and the elements in its possession, appear to have not performed in the three previous years business, artistic or professional activities.