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Module 120 min2252 wordsFree — no account

Who acts as a withholding agent, and how the single certificate (CU) is issued

Dated official sources, and the contents this module links to · 1 section

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

  • Withholding on a resident professional's fee, as an advance on income tax — 20 %
    agenziaentrate.gov.it · 2026 rules
  • Withholding on a non-resident's fee for work done in Italy, as a final tax — 30 %
    agenziaentrate.gov.it · 2026 rules

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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.