Module 220 min2143 wordsFree — no account
From payment to the F24 and the withholding certificate
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 358 words · 4 min
Worked example
The same invoice with a professional fund
A resident architect bills a fee of 2,500 € and adds a 4% contribution to his fund, that is 100 €. The VAT base is 2,600 € and VAT at 22% is 572 €: the total is still 3,172 €. The withholding base, however, is the fee alone, 2,500 €, and the withholding at 20% is 500 €. The bank transfer rises to 2,672 €.
Worked example
One month, three bills
In March 2026 a company pays three resident professionals outside the flat-rate scheme: a lawyer with a base of 1,500 €, an accountant with a base of 900 € and a consultant with a base of 2,000 €, each built under the rules of the first module. The 20% withholdings come to 300 €, 180 € and 400 €. The three withholdings, 880 € in all, are paid electronically on F24 under tax code 1040 by Thursday 16 April 2026.
Practical case
The translator's invoice, all the way to the F24
An agency in Turin pays on 28 April 2026 the invoice of a resident translator, registered with the separate scheme and outside the flat-rate regime: a fee of 2,500 €, the 4% INPS surcharge, standard-rate VAT. How much must it transfer to the translator, how much must it pay over under which tax code, and by what date?
Hint: Keep the two levies apart: VAT is worked out on the base including the surcharge, withholding on a base without VAT. Then look at which weekday the 16th of the following month is.
Show the solution
The INPS surcharge is 100 € and the VAT base 2,600 €. VAT at 22% is 572 €, for an invoice total of 3,172 €. The withholding base is 2,600 € and the withholding at 20% is 520 €. The transfer is 3,172 − 520 = 2,652 €. The payment was made in April, so the ordinary deadline is 16 May 2026, a Saturday: the electronic F24 under code 1040 moves to the next working day, Monday 18 May. The certificate still has to be issued.
Answer: Transfer of 2,652 €, payment of 520 € under code 1040 by Monday 18 May 2026
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.