In Italy there is a cut-off date, the 15.05. Depending if you are going to register before or after this date, the conditions are different.

• Before the 15.05 of the desired year of registration - a backdated registration  from the 1.1 of the previous year is possible. 

Example: A client requests a backdated registration from the 01.01.2020. The request is received by hellotax on 01.03.2021. A backdated registration can still be processed, as the annual VAT return for the year 2020 can be done.

• After the 15.05 of the desired year of registration - a backdated registration is not possible.

Example: A client asks for a backdated registration from 1.1.2020. The request is received by hellotax on 01.08.2021. A backdated registration can not be processed, because the deadline for filing the annual VAT return for the year 2020 is over.

In this case hellotax can only offer a backdated registration from 01.01.2021 instead of 01.01.2020.