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How to cancel from DAC7 Register
The Revenue Agency requests the cancellation of the FPO from the Secure Central Register in the following cases:
- the FPO, using the telematic services of the Revenue Agency, communicates that it no longer carries out activities that qualify him as such
- in the absence of the communication referred to in letter a), the COP has sufficient elements to believe that the FPO has ceased its activity;
- the FPO no longer satisfies the conditions for being considered non-qualified non-EU pursuant to this provision;
- in the hypothesis of revocation provided for by article 14, paragraph 6, of the legislative decree.
In the event of revocation envisaged in letter d) above, the FPO may ask the COP to be authorized to register again on condition that it provides adequate guarantees regarding compliance with the communication obligations, including any remaining unfulfilled communication obligations. The COP, having carried out the appropriate checks, will evaluate whether to grant this authorization, informing the FPO of its decision.