Withholding tax on Italian professional fees
When a business paying a professional becomes a withholding agent, which fees and which invoice lines make up the base, and why the INPS surcharge goes in while the professional fund contribution stays out. Then the 20 and 30 % rates, the net amount payable, payment on form F24 under tax code 1040 by the 16th of the month after payment, and the certificate. Two modules with case studies.
Intermediate2 modules41 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.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: Self-employed professional with withholding tax· Step 1 of 11· Next step: The Italian tax calendar: balances, advances and the year's deadlines
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 when a business paying a professional becomes a withholding agent
- List the fees subject to withholding and the single amount-based exclusion on the Agenzia's page
- Build the withholding base item by item, telling the INPS surcharge apart from the professional fund contribution
- Pick the right rate, advance or final tax, according to where the recipient is resident
- Recognise the flat-rate professional, who is not subject to withholding
- Get from the invoice total to the net amount payable, keeping VAT out of the withholding base
- Fix the payment deadline from the date the fee was paid, with the shift for Saturdays and public holidays
- Make the payment on form F24 with tax code 1040 through the required electronic channel
- Know what the withholding certificate has to state
- See what the professional who suffers the withholding does with it
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 withholds, on which fees and on what baseWhat you will be able to do
- Recognise when a business paying a professional becomes a withholding agent
- List the fees subject to withholding and the single amount-based exclusion on the Agenzia's page
- Build the withholding base item by item, telling the INPS surcharge apart from the professional fund contribution
- Pick the right rate, advance or final tax, according to where the recipient is resident
- Recognise the flat-rate professional, who is not subject to withholding
- Module 220 minFree — no accountFrom payment to the F24 and the withholding certificateWhat you will be able to do
- Get from the invoice total to the net amount payable, keeping VAT out of the withholding base
- Fix the payment deadline from the date the fee was paid, with the shift for Saturdays and public holidays
- Make the payment on form F24 with tax code 1040 through the required electronic channel
- Know what the withholding certificate has to state
- See what the professional who suffers the withholding does with it
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
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Run the numbers
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File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
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.