Skip to content
IT Sign in Start free

Withholding tax and pension fund

Invoices and fee notes for professionals: withholding tax, a second withholding, pension fund contribution or INPS recharge and net amount due.

Where to find it
Settings → Company details → Withholding tax and pension fund

Open in Nanus

What it is for

Italian professionals and self-employed workers often invoice with withholding tax (ritenuta d’acconto), the tax the customer withholds and pays on your behalf, and with a pension fund contribution (for example Inarcassa or the accountants’ fund) or the INPS separate scheme recharge. Nanus calculates them, writes them into the e-invoice and shows the Net amount due.

Set them up once

  1. Open Settings → Company details and find the Withholding tax and pension fund section.
  2. Tick Apply withholding tax and check Withholding type (RT01 Natural persons is proposed), Withholding rate % (20 is proposed) and Payment reason (A · Regular self-employment (professionals) is proposed).
  3. With Add fund or recharge choose the Fund, the Contribution %, the VAT on contribution (with zero VAT also the Nature) and whether the contribution is Subject to withholding.
  4. Save: these values are proposed on every new invoice and can be changed invoice by invoice.

On the invoice

  • Choose the Document type: Fee note (TD06), Advance on fee note (TD03) or the ordinary invoice.
  • The Withholding tax and pension fund section opens already filled in with the company values.
  • The contribution is calculated on all lines except expenses paid on the customer’s behalf (nature N1). Withholding is calculated on the lines with Subject to withholding ticked, by default all except the N1 ones, plus the contribution if it is subject.
  • With Apply a second withholding (for example ENASARCO) you add a second withholding of a different type on the same base, for example the agents’ ENASARCO contribution.
  • The preview shows contribution, Withholding base, withholding and Net amount due; instalments in the payment schedule are based on the net amount.

What Nanus checks

  • withholding set but no line subject to it (error);
  • a private customer without a VAT number: they are not a withholding agent and withholding usually does not apply (warning);
  • flat-rate regime: normally no withholding (warning) and a fund contribution without VAT with nature N2.2;
  • a contribution subject to withholding on an invoice without withholding; a missing nature with zero VAT on the contribution, or a nature with VAT;
  • a second withholding without the main one, or of the same type as the main one.

Under the flat-rate regime the proposed INPS recharge is 4% without VAT with nature N2.2; remember the stamp duty on invoices above 77.47 euros too.

Frequently asked questions

Where do I check the withholding I have suffered?

The accounting area has a summary of withholding from collected invoices, to compare with the customers’ Certificazione Unica (annual withholding certificate).

Can I remove withholding on a single invoice?

Yes: in the invoice’s Withholding tax and pension fund section untick Apply withholding tax.

See also