Module 220 min2143 wordsFree — no account
From payment to the F24 and the withholding certificate
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Withholding on self-employed income, how and when to pay (lines 106-108) — verified on September 24, 2026
- Agenzia delle Entrate — Certifying withholdings (lines 106-110) — verified on September 24, 2026
- Agenzia delle Entrate — Withholding on self-employed income, what it is (lines 106-108) — verified on September 24, 2026
- Agenzia delle Entrate — Amounts subject to withholding (lines 106-112) — verified on September 24, 2026
- Agenzia delle Entrate — VAT, general rules and rates — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard VAT rate charged on the invoice — 22 %
agenziaentrate.gov.it · 2026 rules - Advance withholding on a resident's fee and INPS surcharge — 20 %
agenziaentrate.gov.it · 2026 rules - Day of the month after payment by which to pay over — 16
agenziaentrate.gov.it · 2026 rules - Rate for a non-resident working in Italy, as a final tax — 30 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.