- The inquiry concerns VAT obligations for heirs of a deceased professional.
- The inquirer, as an heir, received a professional fee in December 2024, net of VAT, for services rendered by the deceased to a now-bankrupt company.
- The deceased’s VAT number was closed before death.
- The bankruptcy trustee initially planned to issue a self-invoice for VAT purposes but later requested the inquirer to issue an invoice due to legislative changes.
- The inquirer believes they should not reopen the deceased’s VAT number or open a new one, based on previous guidance allowing the trustee to handle VAT documentation and payment.
- The tax agency acknowledges the complexity of the issue, related to the cessation of professional activity and VAT obligations.
Source: agenziaentrate.gov.it
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.
