Italian withholding tax calculator for invoices
Enter the fee, or the net amount you want to receive, and get the full invoice: INPS recharge or professional fund contribution, VAT, the 20% withholding tax (ritenuta d'acconto) and the net to pay. It also works for the flat-rate forfettario regime.
How the withholding is calculated
When an Italian professional invoices a business, another professional or an organisation, the client keeps 20% of the fee and pays it to the State on their behalf: this is the ritenuta d'acconto. The professional deducts it from their own income tax.
- INPS 4% recharge (gestione separata): subject to VAT and included in the withholding base.
- Professional fund contribution (lawyers, engineers, accountants and others): subject to VAT but not included in the withholding base.
- VAT: calculated on fee plus contribution, and never subject to withholding.
An example
A €1,000 fee with the INPS recharge: taxable amount €1,040, 22% VAT €228.80, invoice total €1,268.80. Withholding is 20% of €1,040, that is €208. The client pays the professional €1,060.80 and pays €208 to the State with form F24.
The forfettario regime
Professionals under the flat-rate forfettario regime charge no VAT and are not subject to withholding, as long as the invoice says so. If the invoice exceeds €77.47 a €2 stamp duty applies. The INPS 4% recharge or the fund contribution can still be charged.
When it does not apply
Withholding applies only when the client is a withholding agent: businesses, professionals, organisations, condominiums. If the client is a private individual, the professional receives the full total. Some categories, such as commercial agents, follow different rules: for special cases, check with an accountant.
Payments and withholdings, from your invoices
CassaChiara reads Italian XML e-invoices or the cassetto fiscale ZIP and builds the schedule of payments in and out, net of withholding, with a 90-day cash forecast.
Try it free with your invoices See pricingFrequently asked questions
How is the 20% withholding calculated?
Apply 20% to the fee plus any INPS 4% recharge. It does not apply to VAT or to the professional fund contribution.
How do I go from net to gross?
Choose "the net amount I want to receive" in the calculator: it finds the fee to invoice to receive exactly that net.
Is a forfettario professional subject to withholding?
No, if the invoice states the flat-rate regime. No VAT either, but a €2 stamp duty is added above €77.47.
When does the client pay the withholding?
With form F24 by the 16th of the month after payment, tax code 1040.
Is the data I enter sent anywhere?
No: the calculation runs in your browser.