Italian withholding agent duties in a small business
When an Italian limited company or sole trader becomes a withholding agent (sostituto d'imposta), and why a flat-rate taxpayer mostly stays outside the role. Then the 2026 single certificate (CU): what it attests, the short and full versions, the 16 March, 30 April and 2 November deadlines, and its link with form 770. Finally the payment calendar: withholdings by the 16th of the following month, and the advance and balance of the 17 % substitute tax on severance pay (TFR). Two modules with case studies.
Intermediate2 modules40 minFree course
2026 rules — verified on September 24, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Hiring your first employee· Step 2 of 11· Next step: Managing Italian severance pay (TFR) as an employer
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Recognise the moment an Italian limited company or sole trader becomes a withholding agent
- Understand why a flat-rate taxpayer withholds nothing on professional fees but does withhold on wages
- Describe what the single certificate attests and tell the short version from the full one
- Apply the three 2026 CU deadlines one certificate at a time
- Connect the CU with the agents' annual return, form 770, and with the simplified route for employers with very few staff
- Set the payment deadline for withholdings from the month of payment, with the carry-over for Saturdays and public holidays
- Know which section of the F24 carries withholdings and which channel is compulsory
- Recognise when the substitute tax on TFR revaluations is due and when it is not
- Work out the December advance with the historical method and the February balance
- Build a small agent's yearly calendar, from monthly withholdings to form 770
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountWho acts as a withholding agent, and how the single certificate (CU) is issuedWhat you will be able to do
- Recognise the moment an Italian limited company or sole trader becomes a withholding agent
- Understand why a flat-rate taxpayer withholds nothing on professional fees but does withhold on wages
- Describe what the single certificate attests and tell the short version from the full one
- Apply the three 2026 CU deadlines one certificate at a time
- Connect the CU with the agents' annual return, form 770, and with the simplified route for employers with very few staff
- Module 219 minFree — no accountThe payment calendar: monthly withholdings and the substitute tax on severance payWhat you will be able to do
- Set the payment deadline for withholdings from the month of payment, with the carry-over for Saturdays and public holidays
- Know which section of the F24 carries withholdings and which channel is compulsory
- Recognise when the substitute tax on TFR revaluations is due and when it is not
- Work out the December advance with the historical method and the February balance
- Build a small agent's yearly calendar, from monthly withholdings to form 770
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
- Italian withholding tax on a freelancer's invoice — net amount payable
- Italian severance pay (TFR): yearly accrual and revaluation
- Italian voluntary correction of a late tax payment (ravvedimento operoso)
- Italian condominium 4 % withholding tax on contractors
- Italian withholding tax on sales agents' commissions
File it
Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.