Revenue stamp
Above EUR 77.47, a EUR 2 revenue stamp is required on the original given to the client.
Tools Shinra
Occasional work receipt PDF
For those working without a VAT number: fill in the details, calculate the withholding tax and download a receipt ready to sign.
The PDF is generated on demand and is not saved.
When to use it
For occasional work without a VAT number
The receipt documents payment for occasional self-employed work (art. 2222 of the Italian Civil Code). If the client is a company or professional, they normally apply the 20% withholding tax and pay it on your behalf.
Genuinely occasional
The work must be sporadic, without organisation or continuity. Beyond certain limits, consider opening a VAT number with an advisor.
Tax return
Occasional income must be declared as other income. Keep a copy of every receipt issued.