Stopping freelance activity entirely, or restructuring your business — here’s the actual cessazione process and what you need to settle on the way out.
Last updated: June 2026
You must notify the Agenzia delle Entrate of the cessation of your Partita IVA within 30 days of actually stopping the activity, using Modello AA9/12 (for individuals) filed online, through a commercialista, or at a local tax office. Closing late doesn’t generally trigger automatic penalties by itself, but continuing to have an "open" but inactive Partita IVA can create unnecessary complications with contribution obligations and filing expectations.
You’ll need to file your final relevant tax return covering the period up to cessation, settle any outstanding IVA (if under regime ordinario) or substitute tax (if under regime forfettario), and address your INPS (social security) position, since freelancers registered with the Gestione Separata or an equivalent professional fund need to formally close or update their contribution status too — this is a commonly overlooked step distinct from the tax closure itself.
Yes — closing isn’t permanent. If you resume freelance activity later, you open a new Partita IVA through the normal registration process. If you’re reopening a similar activity relatively soon after closing, be mindful of the regime forfettario’s anti-abuse conditions around continuity of activity, which can affect eligibility for the reduced 5% rate specifically.
Modello AA9/12 for individual freelancers and sole proprietors, filed with the Agenzia delle Entrate within 30 days of the activity actually ceasing.
Yes, this is a commonly overlooked separate step — freelancers registered with Gestione Separata or another professional contribution fund need to address that registration independently of the tax closure.
Closing notification itself doesn’t typically carry a direct penalty for lateness by itself, but an inactive-but-open Partita IVA can still generate filing expectations and complications, so it’s best not to delay unnecessarily.
Possibly, but the regime forfettario’s anti-abuse rules around continuity of activity can restrict eligibility for the reduced 5% rate if the new activity is judged too similar to the one you just closed.
Not strictly required for the filing itself, but given the interplay between tax and INPS obligations, many freelancers use a commercialista to ensure everything is properly settled.
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