- New VAT number for the stable establishment of the merged foreign company
- The effects on the VAT identification number of a non-resident company’s stable establishment when it merges with another foreign company have been examined
- In case of merger by incorporation, the disappearance of the incorporated company results in the impossibility of continuing the activity with the VAT number assigned to that entity
- The non-resident incorporating company must request a new VAT number to carry out operations in Italy
- Instructions for filling out form AA7/10 for non-resident subjects with a stable establishment in Italy are provided
- Non-resident subjects with a stable establishment in Italy must use the form to submit declarations required by law
- The section must be completed by the beneficiaries or entities resulting from the transformations that result in the extinction of the taxpayer subject to the transformation
- The completion of this section in cases of substantial subjective transformations resulting in the extinction of the transformed subject leads to the automatic cancellation of the VAT number and, for companies, also the related tax code.
Source: eutekne.info
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.
