When does withholding tax apply to an Italian occasional-work receipt?

Only if the client is a withholding agent, that is a business, body or professional required to withhold tax: it keeps 20% of the gross fee and pays it to the Treasury, and the worker recovers it in the income tax return. If the client is a private person, a flat-rate taxpayer or a foreign party, no tax is withheld and the net equals the gross. The document offers both situations.

Does an Italian occasional-work receipt need a revenue stamp?

Yes, when the amount exceeds €77.47: the receipt is outside VAT, and a €2.00 revenue stamp (marca da bollo) bought at a tobacconist goes on the original. The document has a space to stick it. The parties decide who pays for the stamp; the worker often charges it to the client. Below that threshold no stamp is due.

What happens if occasional fees exceed €5,000 in a year in Italy?

On the part above €5,000 in the year, contributions to INPS's separate pension scheme are due, and the worker must register with it; the document contains the worker's statement on the year's fees. The €5,000 limit concerns contributions, not the duty to open a VAT number, which depends on whether the activity is habitual. A client running a business must also notify the local labour inspectorate before the work begins.

Receipt for occasional work without a VAT number (Italy)

Name: Receipt for occasional work without a VAT number (Italy)
Brand: DocMuse
SKU: ricevuta-per-prestazione-occasionale
Price: 1.38 EUR
Availability: InStock
Author: DocMuse

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This document is in Italian

The PDF you download is in Italian — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.

For someone doing occasional self-employed work in Italy without a VAT number: the receipt, in Italian, that the worker gives the client on being paid, with both parties' details and tax codes, the work, the gross fee, 20% withholding tax if the client is a withholding agent, the net amount, the outside-VAT statement and a space for the €2 revenue stamp above €77.47. It is not an invoice: anyone with a VAT number invoices only electronically through the Exchange System (SdI).

Made for use in Italy
Last updated October 14, 2026

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When to use this document

You did a one-off job for a company in Italy without a VAT number and they want a receipt before paying you.
You gave private lessons or did a translation once and the client asked for a document for the payment.
The company paid you less than agreed because of the tax withheld and you want that written down.
You need a receipt for occasional work without a VAT number.

What you fill in

The details the document asks for.

Freelancer (full name)
Freelancer's codice fiscale (Italian tax code)
Freelancer's address
Client
Client's codice fiscale or VAT number (partita IVA)
Client's address
Date or period of the work
Description
Gross fee (amount)
Amount withheld (if any)
Net amount received (gross fee less tax withheld)
Method of payment
Whether the client withholds 20% tax
Occasional fees this year: up to or above €5,000
City
Date

Common questions

When does withholding tax apply to an Italian occasional-work receipt?: Only if the client is a withholding agent, that is a business, body or professional required to withhold tax: it keeps 20% of the gross fee and pays it to the Treasury, and the worker recovers it in the income tax return. If the client is a private person, a flat-rate taxpayer or a foreign party, no tax is withheld and the net equals the gross. The document offers both situations.
Does an Italian occasional-work receipt need a revenue stamp?: Yes, when the amount exceeds €77.47: the receipt is outside VAT, and a €2.00 revenue stamp (marca da bollo) bought at a tobacconist goes on the original. The document has a space to stick it. The parties decide who pays for the stamp; the worker often charges it to the client. Below that threshold no stamp is due.
What happens if occasional fees exceed €5,000 in a year in Italy?: On the part above €5,000 in the year, contributions to INPS's separate pension scheme are due, and the worker must register with it; the document contains the worker's statement on the year's fees. The €5,000 limit concerns contributions, not the duty to open a VAT number, which depends on whether the activity is habitual. A client running a business must also notify the local labour inspectorate before the work begins.

How you can sign this document

Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked

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