Who can do the process?
- Taxpayer: Human Person or Legal Person
- Voluntary representative: by means of a power of attorney or authorization.
- Legal representative
- court representative
ARBA: steps to follow to change ownership:
- Enter the ARBA website.
- Click on the button “Start procedure” or directly in “Application procedures for IB and AR activities”.
- Enter the CUIT and Tax Identification Key (CIT) of the holder.
- Then, select from the “Procedures” menu, the option “Data modification for collection agents” either “Reregistration”.
If the option is “Reregistration”, you must ensure that the data contained is correct and up to date. And if it is: “Data modification for collection agents” you must choose between the following options:
Human Persons (physical)
a) Change of fiscal domicile.
b) Change of surname and names.
c) Registration/deregistration of branches.
Legal persons
a) Change of legal nature.
b) Change of fiscal domicile.
c) Change of company name.
d) Registration/Deletion of branches.
e) Change of responsible.
In all cases, after completing the data requested by the page, click on the button “To declare”.
In the case of a change of fiscal domicile:
- An email will be sent to the declared box, containing a link.
- Access the link and complete a form.
ARBA will confirm the procedure carried out within 15 working days.
Source: Ambito
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