When the occasional work receipt is used
A prestazione occasionale is one-off self-employed work, done without a VAT number, without subordination and without being habitual (article 2222 of the civil code). Instead of an invoice the worker issues a receipt, with no VAT.
There is no limit of days or pay beyond which work stops being occasional: what matters is that the activity is not habitual and organised. If it becomes regular, a VAT number is needed.
Withholding, stamp duty and the €5,000 threshold
Three rules set the amounts on the receipt.
- 20% withholding tax: applied by a client that is a withholding agent, meaning companies, professionals and public bodies. A private individual pays the full fee.
- €2 stamp duty: due on receipts above €77.47, placed on the original and chargeable to the client.
- €5,000 threshold: once the year’s occasional fees from all clients exceed €5,000, INPS Gestione Separata contributions are due on the excess, one third from the worker and two thirds from the client.
Tax and the client’s duties
The fee is “other income” and goes in the tax return; the tax withheld is subtracted from the tax due. Someone with only this income pays no income tax up to €5,500 a year, thanks to the tax credit in the Income Tax Act.
A client that is a business must notify the local labour inspectorate before the work starts, or pay a fine of €500 to €2,500 per worker. Professional firms, public administration and intellectual work are excluded.
Frequently asked questions
No. An occasional worker has no VAT number: the transaction is outside the scope of VAT and the receipt says so.
When the receipt is for more than €77.47. The stamp goes on the original given to the client; the copy states that the duty was paid on the original.
The work is still occasional, but INPS Gestione Separata contributions are due on the part above €5,000. In 2026 the rate is 33.72%, or 24% for people who already have other pension cover or a pension.
It is a document for an Italian client and the Italian tax office, which need it in Italian. The form around it is translated so you know what each field means.
Sources and method
- Presidential Decree 600/1973, art. 25: 20% withholding on occasional fees
- INPS circular 8/2026: Gestione Separata rates
- Agenzia delle Entrate ruling 52/2022: stamp duty on receipts
- Ministry of Labour and INL note 29/2022: prior notification
- Income Tax Act (TUIR), art. 13: tax credit for other income
Figures and rules checked on . The result is an estimate for information and does not replace professional advice.