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Withholding tax on Italian professional fees
Who withholds, on which fees and on what base

Module 120 min2333 wordsFree — no account

Who withholds, on which fees and on what base

The lesson47
Worked case1
Quiz1
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In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 329 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

At what moment must the client withhold tax from a professional's fee?

On the date the invoice is issuedAt the time the fee is paidAt the end of the quarterWhen the annual return is filed

Question 2 of 6

Question 2 of 6

Which of these lines belongs in the withholding base?

The professional order's pension fund contribution passed on to the clientThe 4% INPS separate-scheme surchargeExpenses advanced in the client's name and on its behalf, documented item by itemStatutory contributions borne by the payer

Question 3 of 6

Question 3 of 6

A company pays 20 € to an occasional collaborator. Does the 25.82 euro threshold apply?

Yes, nobody withholds below that thresholdNo, the threshold is for non-commercial bodies and occasional workYes, but only if the collaborator is residentNo, the threshold has been abolished

Question 4 of 6

Question 4 of 6

On what share of the fee is withholding computed for copyright sold by a 30-year-old author?

100%75%60%40%

Question 5 of 6

Question 5 of 6

Which withholding applies to a non-resident consultant for work performed in Italy?

20% as an advance30% as a final tax20% as a final taxNo withholding

Question 6 of 6

Question 6 of 6

What should the client do with a flat-rate professional's invoice that carries the exemption wording?

Withhold 20% anywayWithhold 20% on the fee onlyPay the full amount without withholdingWithhold 30%

Back to the programme Module 2 — nextFrom payment to the F24 and the withholding certificate

Read in Italian

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.

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