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Occasional Work Receipt — net pay after withholding tax

In Italy, someone doing **occasional self-employed work** (prestazione occasionale) without a VAT number (partita IVA) issues a receipt on which the client withholds a tax at source called **ritenuta d'acconto** — an advance payment toward the worker's income tax, deducted directly from the fee. Enter the client, the gross fee and the withholding rate, and the app works out the amount withheld and the net payout, keeping a history of every receipt issued.

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What it records

  • Client
  • Work performed
  • Gross fee
  • Withholding rate %, typically 20

How it works

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The app’s source
# 🧾 Occasional Work Receipt

In Italy, someone doing **occasional self-employed work** (prestazione
occasionale) without a VAT number (partita IVA) issues a receipt on which
the client withholds a tax at source called **ritenuta d'acconto** — an
advance payment toward the worker's income tax, deducted directly from
the fee. Enter the client, the gross fee and the withholding rate, and
the app works out the amount withheld and the net payout, keeping a
history of every receipt issued.

::::form{path="receipts" id="fri"}
::input{form="fri" field="client" placeholder="Client" required="true"}
::input{form="fri" field="description" placeholder="Work performed" required="true"}
::input{form="fri" field="amount" type="number" placeholder="Gross fee" required="true"}
::input{form="fri" field="withholding" type="number" placeholder="Withholding rate %, typically 20" required="true"}
::add-form{form="fri" path="receipts" label="Save receipt"}
::::

## Receipts issued

:::table{path="receipts" headers="Client,Work,Gross,Withholding %,Withheld,Net" deletable="true" editform="fri"}
{client} | {description} | {amount} | {withholding}% | {amount*withholding/100} | {amount-amount*withholding/100}
:::

This is a plain arithmetic calculation, not tax advice: occasional
self-employment work in Italy is capped at **€5,000 gross per calendar
year with the same client**, beyond which a different setup is required
(e.g. a VAT number); and above **€77.47** the receipt is subject to Italian
stamp duty (imposta di bollo), not calculated here automatically. Always
check your specific situation with an Italian commercialista before
issuing a receipt.