{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "it/agenzia-entrate/modello-aa9-12-inizio-attivita-partita-iva",
  "version": "1.0.0",
  "title": "Italy VAT Number (Partita IVA) Business-Start Declaration for Individual Enterprises and Self-Employed Workers (Modello AA9/12)",
  "description": "The Italian Modello AA9/12, 'Dichiarazione di inizio attività, variazione dati o cessazione attività ai fini IVA (imprese individuali e lavoratori autonomi)', the declaration individual entrepreneurs (imprese individuali) and self-employed workers (lavoratori autonomi — artists/professionals) file with the Agenzia delle Entrate under Art. 35 of D.P.R. 26 ottobre 1972, n. 633 to obtain a Partita IVA (VAT number), Italy's core mechanism for an individual to formally start a business subject to VAT. The same form also serves data-variation and business-cessation declarations, and a VAT-certificate duplicate request, sharing common Quadro B/Quadro C identifying-data fields with the business-start pathway. This document models the business-start (inizio attività) pathway in full: Quadro A's declaration-type selector and start date; Quadro B's taxpayer identification, prevailing-activity (ATECO code), premises address, intra-EU-acquisition and e-commerce declarations, and the two preferential-regime elections; Quadro C's titolare (individual owner) personal and residence data; the submission-channel choice and its conditional identity-document attachment; and the closing quadri-compilati/signature block. It deliberately does NOT model: the variazione-dati and cessazione-attività declaration types' own date/reference fields (Quadro A caselle 2-3); Quadro D (rappresentante — used only when a court-appointed administrator, guardian, heir, or non-resident's fiscal representative signs in the titolare's place); Quadro E (extraordinary operations/business transfers/successions/business leases — irrelevant to a fresh business start); Quadro F (multiple accounting-record deposit locations, including abroad); Quadro G (secondary activities and additional business locations beyond the single prevailing activity/premises Quadro B models); Quadro H (the presunzione-di-cessione representation-relationship notice); Quadro I (the additional clientele-type/premises/investment disclosures required only for the specific ATECO activity codes listed in the Agenzia delle Entrate's 21 December 2006 director's provvedimento, an external, form-external code list this v1.0.0 does not enumerate); the DELEGA proxy-appointment block; and the IMPEGNO ALLA PRESENTAZIONE TELEMATICA block (the office-facing CAF/intermediary transmission undertaking, not an applicant-supplied field). See VERIFICATION.md for the full scope rationale and every disclosed judgment call. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Italy or the Agenzia delle Entrate.",
  "status": "draft",
  "jurisdiction": {
    "country": "IT",
    "level": "national"
  },
  "authority": {
    "name": "Agenzia delle Entrate",
    "abbreviation": "AdE",
    "url": "https://www.agenziaentrate.gov.it/portale/web/guest/schede/istanze/dichiarazione-iva/dichiarazione-di-inizio-variazione-e-cessazione-attivita-aa912",
    "operatedBy": {
      "name": "Agenzia delle Entrate",
      "abbreviation": "AdE",
      "url": "https://www.agenziaentrate.gov.it",
      "basis": "Art. 35 del D.P.R. 26 ottobre 1972, n. 633 (istituzione e disciplina dell'imposta sul valore aggiunto), and D.P.R. 22 luglio 1998, n. 322 (modalità di presentazione delle dichiarazioni); the form itself is approved by the Agenzia delle Entrate."
    }
  },
  "process": {
    "type": "registration",
    "language": "it-IT"
  },
  "source": {
    "url": "https://www.agenziaentrate.gov.it/portale/documents/20143/6020466/Modello+aa9_AA9_12+modello.pdf/b160f029-bd20-984e-334d-5f7602c2ae59?t=1749731883657",
    "retrievedAt": "2026-07-15",
    "documentRef": "Modello AA9/12, 5-page current form hosted directly on agenziaentrate.gov.it, no login/CAPTCHA/WAF gate, cross-referenced field-by-field against the companion istruzioni document (AA9_12 istruzioni_2024.pdf, 12 pages) whose own Quadro-by-Quadro numbered headings explain every field's purpose and requiredness"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-15",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-15",
    "notes": "GovSchema Standard Research cycle (GOV-3045). Italy stood at 4 of 6 verticals (DMV, Taxes, Visa, Passport) before this update, via the concurrently-landed GOV-3031/GOV-3032 Passport/Visa openings; this document opens Business Formation, reaching 5 of 6. This overturns this registry's own GOV-2382 'confirmed dead end' finding for Italy's Business Formation vertical, which examined only the centralized Registro Imprese ComUnica telematic-filing system (digital-signature/intermediary-only, correctly still a dead end for a plain downloadable form) and did not consider the Agenzia delle Entrate's own separate AA9/12 VAT-registration declaration, an independently sufficient Business Formation entry point for individual entrepreneurs/self-employed workers (the same agency and source tier already established in this registry via it/agenzia-entrate/modello-730). Both the form PDF and its istruzioni companion were fetched fresh via direct curl this cycle (HTTP 200 on both, no login/CAPTCHA/WAF gate) and independently re-extracted with pdfjs-dist: sha256 of the form PDF is a75a7ddab209b5355dc0ab40f78e6ba27d43806140ab60de1f9c8857dc32c599 (80,112 bytes), matching the scouting subagent's own reported hash exactly; sha256 of the istruzioni PDF is 89438517659fe2b209e0f75a43e8eb2f44243b6be676b80da2d83e95030f0d55 (210,717 bytes), also matching exactly. Zero AcroForm Widget annotations across all 5 pages of the form (a static print/hand-fill template consistent with an /AcroForm dictionary present in the Catalog but an empty /Fields array — the same source tier already accepted for it/agenzia-entrate/modello-730, pl/mf/zeznanie-pit-37, and es/aeat/declaracion-censal-personas-fisicas-modelo-030), but every field is unambiguously labelled in the form's own printed Quadro/riquadro structure and explained rigo-by-rigo in the istruzioni. A backup Camera di Commercio 'Modello I1' candidate was also screened this cycle but found only via an unofficial third-party mirror (tuttocamere.it, no camcom.gov.it original located, form dated 2008) and was not used, in favor of AA9/12's stronger, fresher, directly-hosted source. This v1.0.0 scopes tightly to the inizio-attività (business-start) declaration pathway only — see this document's own description for the complete list of disclosed out-of-scope Quadri (D, E, F, G, H, I) and blocks (DELEGA, IMPEGNO ALLA PRESENTAZIONE TELEMATICA), each excluded because it applies only to non-fresh-start scenarios (representative-signed filings, business transfers/successions, multiple activities/locations/deposit sites, or a form-external ATECO activity-code list this v1.0.0 does not enumerate). The 'submissionChannel' field and its conditional 'identityDocumentCopy' document requirement are derived directly from the istruzioni's own 'Come presentare il modello' section (p.2/12): filing in person at any Agenzia delle Entrate office requires no attachment, filing by registered mail requires a photocopy of the declarant's identity document, and telematic filing (direct or via an intermediary) requires neither. A mock conformance test run (2 valid scenarios: a resident sole-trader filing in person, and an artisan filing by registered mail with the conditional identity-document attachment; 6 mutation-control fixtures: missing required field, missing required document, enum violation, pattern violation, requiredWhen violation on the e-commerce-website-type field, and requiredWhen violation on the identity-document attachment) found 0 errors on the valid fixtures and exactly 1 error on each mutation-control fixture, against a from-scratch, ephemeral field-by-field conformance checker (deriving required/requiredWhen/enum/pattern rules directly from this schema's own fields[]/documents[], discarded after use, not committed)."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-15"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerTaxCode",
      "label": "CODICE FISCALE",
      "type": "string",
      "required": true,
      "description": "The declarant's 16-character Italian codice fiscale, printed at the top of every page of the declaration.",
      "sourceRef": "Modello AA9/12 p.2/5, page header",
      "classification": "sensitive-pii",
      "validation": { "pattern": "^[A-Z0-9]{16}$" }
    },
    {
      "name": "declarationType",
      "label": "TIPO DI DICHIARAZIONE",
      "type": "enum",
      "required": true,
      "description": "Which of the four declaration types Quadro A's checkboxes select. This v1.0.0 fully models only 'inizio_attivita' (business start); the other three values are recorded for completeness (matching the source form's own selector) but their own type-specific fields (variation/cessation date, VAT-number reference, duplicate-certificate request) are out of scope — see this document's own description.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro A, caselle 1-4; Istruzioni p.2/12",
      "validation": {
        "enum": ["inizio_attivita", "variazione_dati", "cessazione_attivita", "richiesta_duplicato_partita_iva"]
      }
    },
    {
      "name": "activityStartDate",
      "label": "DATA INIZIO",
      "type": "date",
      "required": false,
      "requiredWhen": { "field": "declarationType", "equals": "inizio_attivita" },
      "description": "The date the VAT-subject business activity began. Must not be later than the date the declaration is filed.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro A, casella 1; Istruzioni p.2/12"
    },
    {
      "name": "businessOrIndividualName",
      "label": "DITTA OVVERO COGNOME E NOME",
      "type": "string",
      "required": true,
      "description": "The business name (ditta), if one exists, otherwise the taxpayer's own surname and given name, written in full with no abbreviations. Married women give only their maiden surname, per the istruzioni's general drafting rules.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Dati identificativi'; Istruzioni p.3/12",
      "classification": "sensitive-pii",
      "validation": { "maxLength": 60 }
    },
    {
      "name": "nonResidentForeignAddress",
      "label": "RISERVATO A SOGGETTO NON RESIDENTE — INDIRIZZO COMPLETO",
      "type": "string",
      "required": false,
      "description": "For a non-resident subject operating in Italy through a stabile organizzazione (permanent establishment) or, for a self-employed worker, the location of their studio abroad: the complete foreign address and city of the enterprise's or studio's seat.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Riservato a soggetto non residente'; Istruzioni p.3/12",
      "validation": { "maxLength": 100 }
    },
    {
      "name": "foreignVatNumber",
      "label": "STATO ESTERO — NUMERO IDENTIFICAZIONE IVA STATO ESTERO",
      "type": "string",
      "required": false,
      "description": "For a subject resident in another EU Member State: the VAT identification number (or other identifying number) assigned by their home State. Mandatory for such subjects per the istruzioni, though this schema does not track EU-residency as a separate boolean field.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Stato estero'; Istruzioni p.3/12",
      "validation": { "maxLength": 30 }
    },
    {
      "name": "activityCode",
      "label": "CODICE ATTIVITÀ",
      "type": "string",
      "required": true,
      "description": "The ATECO classification code of the prevailing activity (by turnover), drawn from the economic-activity classification table in force at the time of filing, published by the Agenzia delle Entrate/Ministero dell'Economia e delle Finanze.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'; Istruzioni p.3/12",
      "validation": { "pattern": "^[0-9]{2}\\.[0-9]{2}(\\.[0-9]{2})?$" }
    },
    {
      "name": "activityDescription",
      "label": "DESCRIZIONE ATTIVITÀ",
      "type": "string",
      "required": true,
      "description": "The plain-text description corresponding to the declared activity code.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'; Istruzioni p.4/12",
      "validation": { "maxLength": 100 }
    },
    {
      "name": "presumedTurnoverEur",
      "label": "VOLUME D'AFFARI PRESUNTO",
      "type": "integer",
      "required": false,
      "description": "Estimated annual (or pro-rata) turnover in whole euros, rounded per the istruzioni's own rounding rule. Filled in only when the taxpayer believes this turnover triggers a special VAT regime with its own compliance obligations (e.g. exempt farmers, travelling-show operators); must be left blank by taxpayers electing either preferential regime recorded in 'favorableTaxRegime'.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'; Istruzioni p.4/12",
      "classification": "financial",
      "validation": { "minimum": 0 }
    },
    {
      "name": "intraCommunityAcquisitionsFlag",
      "label": "ACQUISTI INTRACOMUNITARI DI BENI DI CUI ALL'ART. 60-BIS",
      "type": "boolean",
      "required": false,
      "description": "Checked by taxpayers who, before making any intra-EU acquisitions of the goods identified by the decree of 22 December 2005 (issued under Art. 60-bis), are required to post a surety bond or bank guarantee with the competent office, and who plan to make such acquisitions — even occasionally — from the moment of this business-start declaration. Does not by itself request VIES-archive inclusion (that requires the out-of-scope Quadro I).",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'; Istruzioni p.4/12"
    },
    {
      "name": "premisesAddress",
      "label": "INDIRIZZO COMPLETO (VIA O PIAZZA, NUMERO CIVICO, SCALA, INTERNO, PALAZZINA, ECC.)",
      "type": "string",
      "required": true,
      "description": "The complete address of the individual enterprise's seat or, for a self-employed worker, the location of their studio. For a non-resident subject relying on a stabile organizzazione/base fissa, its address instead.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'; Istruzioni p.4/12",
      "classification": "pii",
      "validation": { "maxLength": 100 }
    },
    {
      "name": "premisesPostalCode",
      "label": "C.A.P.",
      "type": "string",
      "required": true,
      "description": "The 5-digit postal code (Codice di Avviamento Postale) of the business premises address.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'",
      "validation": { "pattern": "^[0-9]{5}$" }
    },
    {
      "name": "premisesMunicipality",
      "label": "COMUNE (senza abbreviazione)",
      "type": "string",
      "required": true,
      "description": "The municipality (comune) of the business premises address, written in full with no abbreviations.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'; Istruzioni p.2/12",
      "validation": { "maxLength": 60 }
    },
    {
      "name": "premisesProvince",
      "label": "PROVINCIA",
      "type": "string",
      "required": true,
      "description": "The 2-letter Italian province code (the same abbreviation used on vehicle registration plates) of the business premises municipality, or 'EE' for a foreign address.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'; Istruzioni p.2/12",
      "validation": { "pattern": "^[A-Z]{2}$" }
    },
    {
      "name": "premisesAccountingRecordsKeptHere",
      "label": "SCRITTURE CONTABILI",
      "type": "boolean",
      "required": false,
      "description": "Checked only if the taxpayer's accounting records required by tax law are kept, in whole or in part, at the business premises address given above.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività esercitata e luogo di esercizio'; Istruzioni p.4/12"
    },
    {
      "name": "favorableTaxRegime",
      "label": "Regime fiscale agevolato",
      "type": "enum",
      "required": false,
      "description": "Which preferential tax regime the taxpayer elects, if any: the youth-entrepreneurship/mobility-worker regime (Art. 27, commi 1-2, D.L. 98/2011), or the flat-rate regime for business/arts/professional-activity taxpayers (Art. 1, comma 54, L. 190/2014). Electing either regime means 'presumedTurnoverEur' must be left blank.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Regimi fiscali agevolati'; Istruzioni p.4/12",
      "validation": {
        "enum": ["regime_vantaggio_giovanile_mobilita", "regime_forfetario"]
      }
    },
    {
      "name": "ecommerceWebsiteUrl",
      "label": "INDIRIZZO DEL SITO WEB",
      "type": "string",
      "required": false,
      "description": "The web address used to carry out e-commerce transactions (sale of goods/services, digital-content distribution, financial/stock-market operations, public procurement, or any other commercial-type procedure conducted over the Internet).",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività di commercio elettronico'; Istruzioni p.5/12",
      "validation": { "maxLength": 100 }
    },
    {
      "name": "ecommerceWebsiteType",
      "label": "PROPRIO / OSPITANTE",
      "type": "enum",
      "required": false,
      "description": "Whether the declared e-commerce website (see 'ecommerceWebsiteUrl') is the taxpayer's own independent site ('proprio') or a third party's site the taxpayer uses ('ospitante'). Filled in together with 'ecommerceWebsiteUrl' whenever the taxpayer engages in e-commerce activity; left blank otherwise.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività di commercio elettronico'; Istruzioni p.5/12",
      "validation": { "enum": ["proprio", "ospitante"] }
    },
    {
      "name": "ecommerceServiceProvider",
      "label": "INTERNET SERVICE PROVIDER",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "ecommerceWebsiteType", "equals": "ospitante" },
      "description": "The name of the party providing Internet access and hosting space, when the declared e-commerce site is a third party's ('ospitante').",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro B, 'Attività di commercio elettronico'; Istruzioni p.5/12",
      "validation": { "maxLength": 60 }
    },
    {
      "name": "ownerTaxCode",
      "label": "CODICE FISCALE (Titolare)",
      "type": "string",
      "required": true,
      "description": "The codice fiscale of the titolare (the individual owner of the enterprise or the self-employed worker).",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Titolare'; Istruzioni p.5/12",
      "classification": "sensitive-pii",
      "validation": { "pattern": "^[A-Z0-9]{16}$" }
    },
    {
      "name": "ownerSurname",
      "label": "COGNOME (Titolare)",
      "type": "string",
      "required": false,
      "description": "The titolare's surname. May be omitted if already given in 'businessOrIndividualName' (Quadro B).",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Titolare'; Istruzioni p.5/12",
      "classification": "sensitive-pii",
      "validation": { "maxLength": 30 }
    },
    {
      "name": "ownerGivenName",
      "label": "NOME (Titolare)",
      "type": "string",
      "required": false,
      "description": "The titolare's given name. May be omitted if already given in 'businessOrIndividualName' (Quadro B).",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Titolare'; Istruzioni p.5/12",
      "classification": "sensitive-pii",
      "validation": { "maxLength": 30 }
    },
    {
      "name": "ownerBirthDate",
      "label": "DATA DI NASCITA",
      "type": "date",
      "required": true,
      "description": "The titolare's date of birth.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Titolare'",
      "classification": "sensitive-pii"
    },
    {
      "name": "ownerBirthMunicipality",
      "label": "COMUNE (o Stato Estero di nascita)",
      "type": "string",
      "required": true,
      "description": "The titolare's municipality of birth, or foreign country of birth if born abroad.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Titolare'",
      "classification": "sensitive-pii",
      "validation": { "maxLength": 60 }
    },
    {
      "name": "ownerBirthProvince",
      "label": "PROVINCIA (nascita)",
      "type": "string",
      "required": true,
      "description": "The 2-letter province code of the titolare's municipality of birth, or 'EE' if born abroad.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Titolare'",
      "validation": { "pattern": "^[A-Z]{2}$" }
    },
    {
      "name": "ownerResidenceAddress",
      "label": "INDIRIZZO COMPLETO (Residenza anagrafica o, se diverso, Domicilio Fiscale)",
      "type": "string",
      "required": true,
      "description": "The titolare's complete residenza anagrafica (civil registry residence) address or, if different, domicilio fiscale (tax domicile) address. For a non-resident subject, the Italian tax domicile of their nominated fiscal representative.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Residenza anagrafica o, se diverso, Domicilio Fiscale'; Istruzioni p.6/12",
      "classification": "sensitive-pii",
      "validation": { "maxLength": 100 }
    },
    {
      "name": "ownerResidencePostalCode",
      "label": "C.A.P. (residenza/domicilio)",
      "type": "string",
      "required": true,
      "description": "The 5-digit postal code of the titolare's residence/domicile address.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Residenza anagrafica o, se diverso, Domicilio Fiscale'",
      "validation": { "pattern": "^[0-9]{5}$" }
    },
    {
      "name": "ownerResidenceMunicipality",
      "label": "COMUNE (senza abbreviazione, residenza/domicilio)",
      "type": "string",
      "required": true,
      "description": "The municipality of the titolare's residence/domicile address, written in full with no abbreviations.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Residenza anagrafica o, se diverso, Domicilio Fiscale'",
      "classification": "sensitive-pii",
      "validation": { "maxLength": 60 }
    },
    {
      "name": "ownerResidenceProvince",
      "label": "PROVINCIA (residenza/domicilio)",
      "type": "string",
      "required": true,
      "description": "The 2-letter province code of the titolare's residence/domicile municipality, or 'EE' for a foreign address.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Residenza anagrafica o, se diverso, Domicilio Fiscale'",
      "validation": { "pattern": "^[A-Z]{2}$" }
    },
    {
      "name": "ownerAccountingRecordsKeptHere",
      "label": "SCRITTURE CONTABILI (Titolare)",
      "type": "boolean",
      "required": false,
      "description": "Checked only if the taxpayer's accounting records are kept, in whole or in part, at the titolare's residence/domicile address rather than the business premises address.",
      "sourceRef": "Modello AA9/12 p.2/5, Quadro C, 'Titolare'; Istruzioni p.6/12"
    },
    {
      "name": "submissionChannel",
      "label": "Come presentare il modello",
      "type": "enum",
      "required": true,
      "description": "The channel used to file the declaration: in duplicate directly (or via a specially delegated person) at any Agenzia delle Entrate office regardless of the taxpayer's tax domicile; in a single copy by registered mail, attaching a photocopy of the declarant's identity document; or telematically, either directly by the taxpayer or through an authorized intermediary. Taxpayers required to register with the Registro delle Imprese instead file via the separate ComUnica telematic channel, out of scope for this document (see VERIFICATION.md).",
      "sourceRef": "Istruzioni p.2/12, 'Come presentare il modello'",
      "validation": {
        "enum": ["sportello_agenzia_entrate", "posta_raccomandata", "telematico"]
      }
    },
    {
      "name": "formsCompiledQuadroA",
      "label": "QUADRI COMPILATI — A",
      "type": "boolean",
      "required": true,
      "description": "Affirmative checkbox confirming Quadro A (tipo di dichiarazione) was completed, in whole or in part. The source form's 'quadri compilati' box lists independent checkboxes A through I; this document models only A, B, and C (its own in-scope Quadri) as fields — D through I are out of scope for this v1.0.0 (see VERIFICATION.md).",
      "sourceRef": "Modello AA9/12 p.5/5, 'Quadri compilati e firma della dichiarazione'; Istruzioni p.10/12"
    },
    {
      "name": "formsCompiledQuadroB",
      "label": "QUADRI COMPILATI — B",
      "type": "boolean",
      "required": true,
      "description": "Affirmative checkbox confirming Quadro B (soggetto d'imposta) was completed, in whole or in part.",
      "sourceRef": "Modello AA9/12 p.5/5, 'Quadri compilati e firma della dichiarazione'; Istruzioni p.10/12"
    },
    {
      "name": "formsCompiledQuadroC",
      "label": "QUADRI COMPILATI — C",
      "type": "boolean",
      "required": true,
      "description": "Affirmative checkbox confirming Quadro C (titolare) was completed, in whole or in part.",
      "sourceRef": "Modello AA9/12 p.5/5, 'Quadri compilati e firma della dichiarazione'; Istruzioni p.10/12"
    },
    {
      "name": "totalPagesCount",
      "label": "Totale Pagine",
      "type": "integer",
      "required": true,
      "description": "The total number of pages making up the declaration, entered in the 'quadri compilati e firma della dichiarazione' box.",
      "sourceRef": "Modello AA9/12 p.5/5, 'Quadri compilati e firma della dichiarazione'",
      "validation": { "minimum": 1 }
    },
    {
      "name": "declarationSignerTaxCode",
      "label": "CODICE FISCALE (firma della dichiarazione)",
      "type": "string",
      "required": true,
      "description": "The codice fiscale of the person signing the declaration (the titolare or their legal/negotiating representative), already included in Quadro C or the out-of-scope Quadro D.",
      "sourceRef": "Modello AA9/12 p.5/5, 'Quadri compilati e firma della dichiarazione'; Istruzioni p.10/12",
      "classification": "sensitive-pii",
      "validation": { "pattern": "^[A-Z0-9]{16}$" }
    },
    {
      "name": "declarationSignatureDate",
      "label": "DATA (firma della dichiarazione)",
      "type": "date",
      "required": true,
      "description": "The date the declarant signs the declaration.",
      "sourceRef": "Modello AA9/12 p.5/5, 'Quadri compilati e firma della dichiarazione'"
    }
  ],
  "documents": [
    {
      "id": "identityDocumentCopy",
      "label": "Fotocopia di un documento d'identità del dichiarante",
      "category": "identity-document",
      "required": false,
      "requiredWhen": { "field": "submissionChannel", "equals": "posta_raccomandata" },
      "belongsTo": "applicant",
      "acceptedTypes": ["photocopy"],
      "handling": "A photocopy of the declarant's valid identity document, required only when the declaration is filed in a single copy by registered mail (raccomandata) — not required for in-person or telematic filing.",
      "sourceRef": "Istruzioni p.2/12, 'Come presentare il modello'"
    }
  ]
}