2.1 Models

Form 840 - Communication of registration, variation or cancellation -, or the one approved by local entities with delegated census management for municipal quotas.

Taxpayers not exempt from IAE , have the obligation to present the form 840 (or the one approved by local entities with delegated census management) to declare the registrations, cancellations and variations of all the activities they carry out, in addition to the obligation to present form 036.

Taxpayers exempt from IAE must submit form 036 to declare all economic activities they carry out, and, where applicable, the list of establishments or premises in which they carry them out. No they have to submit form 840 or the one approved by local entities with delegated census management.

The model 848 - Communication of the net amount of the turnover must be submitted by taxpayers who actually pay taxes under the IAE to record the net amount of their turnover; unless they have stated the amount in the IS declaration, the IRNR declaration or in form 184 (Informative declaration. Entities under income attribution regime).

1. 2.1.1 When
2. 2.1.2 Where
3. 2.1.3 Classification of activities