Module 219 min2174 wordsFree — no account
The INPS exemption band, the paperwork and the move to a VAT number
Dated official sources, and the contents this module links to · 1 section
Official sources
- INPS — Contributions of occasional self-employed workers (updated 7 October 2025) — verified on September 25, 2026
- INPS — Contributions for collaborators and similar workers: split and payment — verified on September 25, 2026
- Agenzia delle Entrate — Withholding on self-employment income: certifying the withholding — verified on September 25, 2026
- Agenzia delle Entrate — Withholding on self-employment income: amounts subject to withholding — verified on September 25, 2026
- Agenzia delle Entrate — AA9/12, When to use the form: opening a VAT number — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Withholding on the fee, unchanged once the band is exceeded — 20 %
agenziaentrate.gov.it · 2026 rules - INPS surcharge a professional in the Gestione separata may charge the client — 4 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- The Certificazione Unica
What the certificate issued by a withholding agent contains and how to read it.
- Opening an Italian VAT number as an individual
Form AA9/12, the deadlines, changes and closing a VAT number.
- Check eligibility for the flat-rate scheme
Revenue, staff costs and employment income thresholds for the previous year.
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.