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Tax code for non-residents other than individuals
Non-residents other than individuals, not required to have a Vat code, to apply for a tax code should use the AA5 form (request for allocation of tax code, communication of change of details, completed merger, concentration, transformation, cessation).
The form can be submitted to any office of the Italian Revenue Agency or to the Operative Centre Pescara ( Centro Operativo Via Rio Sparto, 21-65129 Pescara), in the following ways:
- directly, in two copies, even by a delegate provided with a photocopy of an identification document of the legal representative
- by post, in a single copy, by registered mail, enclosing a photocopy of an identification document of the legal representative.
AA5 form must have attached documents certifying the existence of the subjective and objective requirements specified in the form.
Form AA5 must be used in order to communicate any change in the data (merger, concentration, or transformation operations ).
