Up to €77.47 no revenue stamp is needed.
With a State administration (amministrazione dello Stato) you bear the stamp yourself – charging it on is excluded (art. 8 DPR 642/1972). For the province, municipality and other public bodies this is not expressly clarified officially.
Needed for the INPS threshold of €5,000 a year. Empty = 0.
INPS then applies 24% instead of 33.72%.
Content of the fee note
Please enter the amount and the client.
In the print dialog choose “Save as PDF”. Only the fee note is printed.
The wording on the fee note is a suggestion – there are no officially prescribed mandatory contents.
Please enter the amount and the client first – then the fee note is printed.
How the tool works
1. Withholding tax
If your client is a company, a self-employed person (not under the regime forfettario), an association or a public body in Italy, they withhold 20% of the fee and pay it to the tax office for you. Private individuals, clients under the regime forfettario and clients abroad deduct nothing.
2. Revenue stamp
If the fee is above €77.47, the original needs a €2 revenue stamp. You may charge the €2 to the client; the tool then cautiously includes it in the withholding base.
3. INPS above €5,000
If your occasional income in the year (all clients together) exceeds €5,000, contributions to the Gestione separata are due on the part above it: 33.72% (24% with other compulsory insurance or a pension), two thirds paid by the client and one third by you.
4. No VAT
Occasional work is not carried out habitually and is therefore outside the scope of VAT (art. 5 DPR 633/1972). You declare the income in your tax return (730 or Redditi PF); the tax withheld is credited.
Frequently asked questions
The ritenuta d’acconto is a 20% advance payment on income tax that companies, entities, business owners, professionals and condominiums withhold from the fee and pay to the State. On a fee of €1,000.00 you are therefore paid €800.00. Private individuals and clients under the regime forfettario withhold nothing; the ritenuta is credited in your tax return.
Full answer with sources →For occasional work you do not issue an invoice but a fee note without VAT; there is no officially required content, usually it shows both parties’ details, the work, the amount and the IBAN. If the client is, for example, a business (not under the regime forfettario), 20% ritenuta is withheld. Above €77.47 a €2.00 revenue stamp is needed already on the note.
Full answer with sources →You need a Partita IVA if you carry on a self-employed activity habitually, i.e. regularly, systematically and repeatedly – regardless of how much you earn. There is no fixed amount or number of days; it is assessed case by case. The €5,000 a year only concerns INPS.
Full answer with sources →In Modello 730, occasional fees go in line D5 with code 2 (gross fee, related costs, ritenuta withheld); in Modello Redditi PF in line RL15 (ritenuta in RL20). What is taxed is the amount received in the year less specifically related costs. The ritenuta is credited.
Full answer with sources →If your occasional fees in a calendar year from all clients combined exceed €5,000, you must register with the INPS Gestione separata; contributions are only due on the part above that. In 2026 the rate is 33.72% (24% for pensioners and people insured under another compulsory scheme); you bear one third, the client two thirds.
Full answer with sources →Companies, entities, business owners, professionals and condominiums (except clients under the regime forfettario) withhold 20% ritenuta, pay it by the 16th of the following month using F24 (code 1040) and issue the Certificazione Unica by 16 March. Clients under the regime forfettario issue a CU if they pay INPS contributions for the worker (above €5,000). Business owners must also notify the labour inspectorate in advance, with exceptions. Private individuals do not have these obligations.
Full answer with sources →Contact
Questions, feedback or suggestions?
Send an email