After completing the preparation, as described above, you must visit the Department of Administrative and Computer Support (Register Department) of the Tax Office with spatial competence on the seat of the business activity, before you carry out any transaction as part of your activity. You file with the Tax Office:

• Form M2 “Statement of Commencement/Change of Natural Person Activity” (in a single sheet)
• Where necessary forms M1, M6, M7, M10, M11 & M12
• The aforementioned documents, as the case may be. 

The Register documents are filed by the taxpayer or his legal representative by proving identity to the competent Tax Office employee. If they are filed by a third person, an authorization with certified signature authenticity by any administrative authority or Citizens’ Bureau is submitted and the identity of the authorized person is proven.

You must know that:

If you carry out activities including intra-Community transactions an inspection on the spot of your business premises will have to take place. In any other case the inspection may be done at the order of the Head of the Tax Office. For more information regarding on the spot check of your premises see here.