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Paying over Italian withholding on self-employed fees with the F24

A business that pays self-employed fees as a withholding agent (sostituto d'imposta) deducts, at the time of payment, a 20% withholding as an advance on the recipient's income tax (30% as a final tax if the recipient is not resident) and pays it over with the F24 form by the 16th of the month after the payment, under tax code 1040. Withholding agents holding a VAT number must pay electronically only.

Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 15 min

Deadlines

16th of the month after the payment
F24 payment under tax code 1040; if that day is a Saturday or a public holiday, the next working day

Documents to prepare

  • The professional's invoice, showing reimbursed expenses and charges passed on
  • The actual date the fee was paid
  • The recipient's tax residence
  • Access to the Agenzia's online services or to online banking, if you hold a VAT number
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Employers acting as withholding agents who pay fees for self-employed work, including occasional work and profit shares, to artists and professionals
  • Anyone paying fees for undertaking to do, not do or allow something, profits from a profit-sharing association where the associate contributes only work, profits to promoters and founding members of Spa, Sapa and Srl companies, or income from the author's own sale of copyright
  • Anyone paying non-residents for work performed in Italy: a 30% final withholding, but 20% as an advance if the fees go to a permanent establishment in Italy
  • Excluded: fees below 25.82 euros for occasional self-employed work paid by public and private bodies whose sole or main purpose is not a commercial activity (unless they are advances on work worth more in total)

Worked example

Studio Galli srl pays an architect's invoice

On 10 March 2026 Studio Galli srl pays the invoice of Andrea Conti, an architect resident in Italy: a fee of 2,000 euros, 150 euros of documented travel expenses reimbursed at cost, and 80 euros charged on for his professional pension fund. The expense reimbursement is part of the withholding base, the pension-fund charge is not: the base is 2,150 euros and the 20% advance withholding comes to 430 euros, deducted at payment. Studio Galli, which holds a VAT number, pays the 430 euros with an online F24 by 16 April 2026 under tax code 1040, and will issue Andrea Conti a withholding certificate.

How to fill it in, step by step

  1. Check that the fee is among the income subject to withholding and that the recipient is not exempt (for example a professional in the flat-rate regime, who states this on the invoice).
  2. Determine the base: the professional fee plus expenses reimbursed at cost and documented expenses advanced by the professional; leave out the professional pension-fund charge passed on to you and expenses advanced in your name and on your behalf.
  3. Apply the rate: 20% as an advance for residents, 30% as a final tax for non-residents; for copyright income the base is reduced to 75%, or 60% if the author is under 35.
  4. Deduct the withholding when you pay and pay the professional the net amount.
  5. Fill in the Erario section of the F24 with tax code 1040 and pay it by the 16th of the month after the payment, electronically if you hold a VAT number.
  6. Give the recipient a certificate of the withholdings made, showing the total paid and the amounts withheld.

Good to know

  • The payment date counts, not the invoice date: withholding happens when you pay and is paid over by the 16th of the following month.
  • For those registered with the INPS gestione separata, the 4% contribution charged to the client is subject to withholding: do not confuse it with the contribution to a professional order's pension fund, which is excluded.
  • For income from copyright and works of the intellect, taxable income is reduced by 25% as a flat-rate expense deduction, or by 40% if the recipient is under 35.
  • A professional in the flat-rate regime is not subject to the advance withholding and must say so on the invoice with a specific wording.
  • The certificate must show the total amounts paid, the withholdings made, the tax deductions applied and the social-security contributions.

Common mistakes

  • Computing the withholding on the fee alone and forgetting expenses reimbursed at cost, which are part of the base.
  • Including in the base the professional pension-fund charge passed on to the client, which is excluded.
  • Withholding on a flat-rate professional whose invoice states the transaction is not subject to withholding.
  • Paying over by reference to the invoice date rather than the payment date.
  • Withholding 20% from a non-resident for work performed in Italy: the rate is 30% and the tax is final.

Frequently asked questions

What is the withholding rate on self-employed fees?

20% as an advance on income tax for resident recipients. For non-residents working in Italy it is 30% as a final tax, or 20% as an advance if the fees go to their permanent establishment in Italy.

When must the withholding be paid over?

By the 16th of the month after the month the fee was paid; if that falls on a Saturday or a public holiday, by the next working day.

Which tax code is used?

Tax code 1040 on the F24, which withholding agents holding a VAT number must file electronically only.

Are expense reimbursements subject to withholding?

Reimbursements at cost for travel, meals and accommodation, and documented expenses advanced by the professional, are. Amounts advanced in the client's name and on its behalf are not, provided they are not costs of producing the income and are documented item by item.

Must I certify the withholding to the professional?

Yes: whoever made the withholdings must certify them, stating the total paid and the amounts withheld.

Go further

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.