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You are a professional under the ordinary regime and your clients pay you net of withholding

Self-employed professional with withholding tax

Invoice clients who withhold tax at source, compute the net amount received and the deductible expenses, find the withholdings in the single certification, credit them in the income tax return and pay the balance and advances on the right dates: 11 steps.

Start here: Withholding tax on Italian professional fees

Understand: withholding on fees, calendar of balances and advances

  1. Step 1 of 11
    CourseFree41 min

    Withholding tax on Italian professional fees

    When a business paying a professional becomes a withholding agent, which fees and which invoice lines make up the base, and why the INPS surcharge goes in while the professional fund contribution stays out. Then the 20 and 30 % rates, the net amount payable, payment on form F24 under tax code 1040 by the 16th of the month after payment, and the certificate. Two modules with case studies.
  2. Step 2 of 11
    CourseFree39 min

    The Italian tax calendar: balances, advances and the year's deadlines

    The tax year of a freelancer or small business, month by month: monthly and quarterly VAT settlements, the March VAT balance with instalments or deferral, income tax balance and advances in June and November, reports and returns, deadlines falling on a weekend. Then the 2026 extension for ISA and flat-rate taxpayers, instalments, the F24 and how to build a personal tax calendar. Two modules with case studies, 2026 rules.

Compute: net invoice, meals and lodging, phone, self-employment credits, IRPEF advances

  1. Step 3 of 11
    CalculatorFree result

    Italian withholding tax on a freelancer's invoice — net amount payable

    A client paying fees to an Italian-resident professional withholds 20 % as an advance on income tax (30 % as a final tax for a non-resident). The 4 % INPS surcharge of the separate scheme is part of the withholding base; the professional fund contribution is not.
  2. Step 4 of 11
    CalculatorFree result

    Italian meals and hotel expenses — 75 % deduction and the 2 % of fees cap

    Hotel and restaurant costs are 75 % deductible. For a professional the deductible amount can never exceed 2 % of the fees received in the year. Costs incurred in Italy are only deductible when paid by a traceable method.
  3. Step 5 of 11
    CalculatorFree result

    Italian phone expenses — the 80 % deduction for businesses and professionals

    Depreciation, lease and rental payments and running and repair costs of phones are 80 % deductible, for businesses (TUIR art. 102) and professionals (art. 54-quinquies) alike. A road haulier deducts 100 % for one phone per goods vehicle. A handset costing up to 516.46 euros (516.40 for a professional) is written off in full in the year of purchase.
  4. Step 6 of 11
    CalculatorFree result

    Italian self-employment income tax allowance (detrazione lavoro autonomo)

    The self-employment allowance is EUR 1,265 up to EUR 5,500 of total income, then tapers with income until it disappears at EUR 50,000; between EUR 11,000 and 17,000 a further EUR 50 is added. It is not prorated to part of the year, has no minimum, and cannot exceed gross IRPEF.
  5. Step 7 of 11
    CalculatorFree result

    Italian income tax (IRPEF) payments on account — amount and instalments

    An IRPEF payment on account is due when the tax declared exceeds EUR 51.65, and equals 100 % of that tax or of a lower forecast. Below EUR 257.52 it is paid in one instalment in November; from EUR 257.52 it is split in two: 40 % in June and 60 % in November.

File: e-invoice, single certification, Redditi Persone fisiche return

  1. Step 8 of 11
    FormFree15 min

    Issuing an Italian e-invoice through the Exchange System (SdI)

    Without the SdI an invoice is not issued: how to fill in the recipient code, what the SdI checks, what to do after a rejection or non-delivery receipt and which fields a flat-rate taxpayer fills in — guide, free tools and worked example.
  2. Step 9 of 11
    FormFree30 min

    Italian withholding certificate (Certificazione unica, CU)

    Paid a professional and withheld tax? Deliver the sintetico form by 16 March and send the ordinario form by 16 March, or by 30 April for habitual self-employment income only: what to certify and which deadline applies — guide, deadlines and worked example.
  3. Step 10 of 11
    FormFree90 min

    Italian income tax return: Redditi Persone fisiche form

    Online from 15 April to 2 November 2026 for tax year 2025: who must use the Redditi PF form (business, self-employment, non-residents, heirs), when the 730 is enough, which tools to complete it with and how the taxes are paid — guide, deadlines and worked example.

Pay: IRPEF balance and advances with the unified payment form

  1. Step 11 of 11
    FormFree20 min

    Paying Italian income tax (Irpef) with the F24: balance and advances

    Balance by 30 June, advance in one or two instalments by 30 November: when an advance is due, how it is split, how to fill in the Erario section of the F24 and who must pay online — guide, deadlines and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Italian