Archiving & Restoring a Business
A business branch in Rexolia carries a permanent fiscal identity: its RRA issued TIN, its VAT number, and the unbroken chain of signed receipts and stock history issued under that identity. From time to time a branch stops trading for one reason or another, it becomes dormant, it is absorbed into another business, it merges with another, or it closes and ceases operations for good.
This section explains how to archive a business that is no longer trading, what archiving does (and does not) do to your records, and how to restore a business that restarts after a dormant period. It also sets out the legal and tax implications that accompany archiving and restarting so you can plan each case correctly with your tax adviser.
How this manual is framed This section describes what Rexolia does when you archive or restore a business, together with the fiscal principles the system is built on. Which specific RRA filings, returns, or tax positions apply in your situation (dormancy, a merger, a closure) depends on your facts and on current RRA guidance. Rexolia is a tool for keeping clean, permanent, reportable records, not a substitute for a ruling or a tax adviser. The "Legal and tax implications" section below separates what the system does from what obligations may apply to you.
1. When to archive (and when not to)
Archive a business when it has stopped trading and you are confident you will not (or must not) record further sales against it for some time. Typical reasons:
| Reason | Meaning | Would you usually archive? |
|---|---|---|
| Dormant | Temporarily inactive. No sales for a period, but the business still exists and may restart later. | Optional; see Section 5 |
| Absorbed | Another business has taken this one over as part of a transfer or acquisition. | Yes, after the transfer, this branch should stop trading. |
| Merged | The business has combined with another to form (or continue under) a single entity. | Yes, for the branch(es) that cease to trade on their own. |
| Closed | The business has permanently ceased operations. | Yes, stop all new activity, keep records for the statutory period. |
Do not archive merely for a temporary break in which you still expect to resume normal trading in the near future (a seasonal lull, a renovation, a short closure), a nil-sales period does not require archiving. See Section 5 for how those cases differ.
2. What archiving does
What Rexolia does when you archive a branch
- The branch is marked Archived and, once wired for it, is no longer selectable for new sales or new stock movements.
- The branch's entire history is preserved unchanged. Every signed receipt, every refund, every stock movement, every report remains intact, viewable and reportable for audit and re-filing.
- The branch keeps its own identity (TIN) and receipt numbering space. Because records are never deleted, archiving cannot be (and is not) used to reset or erase fiscal history.
Archiving is undoable by design: an archived business can be restored (see Section 3) to become usable again. This makes archiving a status, not a deletion which is exactly what a clean, auditable record keeper needs when a branch stops trading.
Archiving is not deletion Never archive a branch as a way to "clean up" or "start over" its history. Rexolia does not permit the deletion or reset of signed fiscal records. If the business genuinely needs a different TIN the correct procedure is the new-branch transfer, not archiving the old history away.
What archiving does not do
| Archiving does NOT… | |
|---|---|
| Delete records | No history is removed. |
| Change the TIN | The branch keeps its original identity. |
| Cancel filed receipts | Already-signed receipts remain valid and filed under the old TIN. |
| Stop your tax obligations by itself | Cessation of trading triggers your obligations to notify RRA / file final returns. Archiving in Rexolia is your internal record of the closure, not RRA notification. |
| Freeze a different branch | Only the branch you archive is affected. |
3. How to archive (and restore) in Rexolia
Arching and restoring are consequential actions. They are limited to an administrator and additionally require you to enter the account's registration code as confirmation, so a branch status is never changed accidentally.
To archive a business
- Go to Settings → Business Settings and open the business (branch) you want to archive.
- Stop issuing new sales and settle/acknowledge any open period you need to close first. Sales made up to this point stay valid and filed.
- Scroll to the Manage business status section at the bottom of the business page.
- Enter the account registration code to confirm the action.
- Click Archive business.
The business immediately shows an Archived badge and banner, and (once the sales safeguard is live) can no longer be chosen for new transactions.
To restore (re-activate) a business
If a dormant business resumes trading, the same administrator can bring it back:
- Open the archived business in Settings → Business Settings.
- In the Manage business status section, enter the account registration code.
- Click Restore business.
The branch becomes Active again. Because its records were never deleted, it resumes on its original identity and continuous history. Receipts continue from the existing sequence and historical reports remain in place.
About the confirmation code: Archiving and restoring change the business-to-be-used status and therefore require the account registration code in addition to an administrator login. If you do not have the registration code, contact the person who manages the account rather than attempting the action.
4. When to archive rather than start a new branch
A common source of confusion is whether to archive this branch or to register a brand-new branch. The rule of thumb:
| Situation | Do this |
|---|---|
| Same company, same TIN: Just paused, then resumes | Archive, then restore later. The TIN and history stay one continuous record. |
| Same company, trades no more: Records kept | Archive and keep. Never delete. |
| A genuinely different entity/TIN begins trading (ownership transfer, acquisition, merger into a new entity) | Keep the old records by archiving, and register a new branch under the new TIN. Follow Change of TIN, ownership & merging. |
Archiving answers "this branch no longer acts on its own". It does not by itself create a new fiscal identity. If a new TIN is now trading, that new entity is a separate registration (Section 6 of the change-of-business article).
If the business will restart on the same legal entity and TIN, you almost never need a new branch, restore the archived one instead of splitting the record.
5. Dormancy vs. Archived vs. Closed: pick the right state
These terms describe different levels of inactivity, and Rexolia treats them differently. Keeping them straight prevents both over- and under-archiving.
| State | What it means | Sales during state | Typical handling in Rexolia |
|---|---|---|---|
| Active | Trading normally | Allowed | Nothing to do. |
| Dormant (quiet / nil-sales) | Existing business, no sales in a period, still alive | None expected | Leave Active and report the quiet period via nil reporting; do not archive just for a break. |
| Archived | Branch formally retired from new transactions; history preserved and restorable | Blocked | Archive it (this article); restore it if it resumes. |
| Closed | Permanently ceased, will not restart on its own | Blocked | Archive it and keep the records for your statutory record-retention period; complete cessation returns/notifications outside Rexolia. |
The important distinction to remember: dormant ≠ archived. Dormancy is a trading state you account for with nil reporting; archiving is a record state that retires the branch from new activity. Restarting is the bridge back from archived to active when a dormant period ends.
6. Legal and tax implications
The implications below are organised per scenario. Rexolia's role in every case is the same, keep the records complete, permanent and reportable but the tax consequences are obligations that rest with the business and depend on its facts. Where a step says "you must notify RRA" or "file a return", treat it as a reminder to confirm the current requirement with RRA or your tax adviser. Rexolia performing an action on your account is not the same as an RRA filing.
6.1 General fiscal principles that always apply
- No deletion of fiscal records. Signed receipts, refunds and stock history are permanent. Archiving preserves them; nothing in Rexolia deletes them.
- One continuous identity per TIN. Records stay under the TIN that issued them, even after archiving, so the audit trail is never broken.
- Keep records after you stop trading. Even a closed business normally has a duty to keep its books and fiscal documents for the statutory retention period and to make them available if audited. Archiving in Rexolia keeps them viewable and reportable for exactly this purpose.
6.2 Dormant: Pausing without closing
- During dormancy confirm whether RRA requires a nil return for periods with no sales. Rexolia supports reporting quiet periods (see RRA receipts & nil reporting); do not treat silence as automatically filed.
- Restart after dormancy normally has no special tax event, you simply resume issuing compliant receipts on the same identity. If you archived during the dormancy, restore the branch first (Section 3).
- Keep watch on connectivity/EBM expectations when you resume, so new sales can be signed by RRA (EBM activation).
6.3 Absorbed / merged: The branch ceases to trade on its own
- Records of the absorbed/merged branch remain intact and archived, and are the basis for whatever final accounting and filing are needed for the period up to the transfer/merger date.
- Final returns: the branch usually needs a final VAT/income return covering activity up to the date it ceased to transact, and the merging parties should confirm the correct treatment with a tax adviser. Merger accounting and VAT treatment vary and can involve deemed supplies, transfer of going concern rules, or adjustment of tax credits.
- The new/continuing entity trades under its own TIN, see Change of TIN. Archiving the old branch here is the predecessor, not the replacement.
- Audit exposure: because the absorbed branch's history is retained and separable, either entity can be inspected independently. Keep cross-reference notes of which new entity took over which old branch.
6.4 Closed: Permanent cessation
- Notification: in many jurisdictions a business that ceases to be liable to VAT must notify the tax authority of the cessation, by the required deadline. Archiving in Rexolia records the closure internally. It is not the notification to RRA. Plan the external notification separately.
- Final return: a final return normally covers the period to the cessation date, and any VAT on remaining taxable activity or adjustments on closing stock/asset disposals may need to be declared. Confirm with a tax adviser.
- Retain records: keep the archived branch available for the full statutory period. Rexolia keeps its records readable for as long as the account exists. Exporting a durable archive (or keeping the necessary access) is prudent before you consider ending the account itself.
6.5 Restart: Resuming an archived business
- If you restore and resume on the same TIN, receipts continue on the same continuous sequence and history. No new registration is required for the restart itself.
- Resume filing on schedule (regular and nil returns) from the point trading resumes, so there is no filing gap.
- If, instead, the restart will actually trade under a new TIN, that is a new entity, not a simple restore, follow the change-of-business procedure.
7. Summary checklist
To archive a business that has stopped trading:
- Confirm the reason: dormant (long), absorbed, merged, or closed.
- Stop new sales and close/acknowledge any open period.
- Open the business in Settings → Business Settings.
- In Manage business status, enter the registration code.
- Click Archive business and confirm the Archived badge appears.
- Complete any external obligations: final/nil returns, cessation notification to RRA, merger accounting with your tax adviser.
To restore a business that resumes activity:
- Open the archived business in Settings → Business Settings.
- In Manage business status, enter the registration code.
- Click Restore business and confirm the Active badge returns.
- Confirm EBM/connectivity is healthy before the first new signed sale (EBM activation).
- Resume regular/nil filings from the restart point.
Remember: archiving preserves and restores. It never deletes. For a change of TIN or a new entity taking over, use the dedicated Change of business procedure, not archiving alone.
Related: Change of TIN, ownership & merging · Branch & System Configuration · RRA EBM activation · RRA receipts & nil reporting