Test yourself Question 1 of 5 Question 1 of 5
Outside the flat-rate scheme, how is VAT-registered income taxed for someone who is also an employee?
Through a separate 20 % tax It is added to the salary in total income and follows the IRPEF brackets At a flat 15 % It is not taxed if there is already a salary
Question 2 of 5 Question 2 of 5
An employee with 40,000 euros of income adds 12,000 euros of self-employment income. At what rates is it taxed?
All at 23 % 10,000 euros at 33 % and 2,000 euros at 43 % All at 43 % All at 20 %
Question 3 of 5 Question 3 of 5
Can someone with both employment and self-employment income add the two article 13 credits together?
Yes, always No: the self-employment credit cannot be combined with the employment credit Yes, if total income is below 28,000 euros Yes, but only on form 730
Question 4 of 5 Question 4 of 5
Why does withholding by the employer and clients usually fall short of the tax due?
Because the employer gets its sums wrong Because the employer applies the full credit to the salary alone and clients keep 20 %, below the actual bracket Because withholding does not count as an advance Because clients do not pay the withholding over
Question 5 of 5 Question 5 of 5
Which return does an employee with a VAT number file, and how is the balance paid?
Form 730, deducted from the payslip Redditi Persone fisiche, by F24 by 30 June or within the next 30 days with the surcharge Form 730 without a withholding agent, with an automatic refund No return: the Certificazioni Uniche are enough
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