Test yourself Question 1 of 5 Question 1 of 5
Under the TUIR and the VAT decree, what separates occasional self-employment from professional work?
The yearly amount of fees Whether the activity is carried on habitually, even if not exclusively The number of clients, which must not exceed three Whether or not the person also has an employment contract
Question 2 of 5 Question 2 of 5
What is the 5,000-euro figure often mentioned for occasional work?
The level above which a VAT number becomes compulsory The level above which the fee becomes exempt from IRPEF The INPS exemption band above which enrolment in the Gestione separata and contributions begin The cap on withholding tax
Question 3 of 5 Question 3 of 5
A company pays 1,000 euros gross for an occasional service. How much does it withhold?
Nothing, because the service is occasional 200 euros, 20 % of the whole fee 100 euros, 20 % of half the fee 230 euros, the first IRPEF bracket rate
Question 4 of 5 Question 4 of 5
Which tax credit is available to someone whose only income is occasional self-employment?
None, because it is miscellaneous income The credit for employment income The article 13(5) TUIR credit, worth 1,265 euros up to 5,500 euros of total income A fixed credit of 25.82 euros
Question 5 of 5 Question 5 of 5
Can someone whose only extra income is occasional fees use form 730?
No, they must always use Redditi PF Yes, because form 730 accepts self-employment income for which no VAT number is required Only if they also have a salary Only if the fees exceed 5,000 euros
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