Ritenuta d'acconto
Also known as: withholding tax, ritenuta
Ritenuta d'acconto is a withholding tax: when a freelancer under the regime ordinario invoices an Italian business or professional (a sostituto d'imposta), the client withholds a share of the fee — 20% for most professional services — and pays it to the tax office as an advance on the freelancer's income tax (DPR 600/1973, art. 25).1
What this means for you
The big relief for forfettario freelancers: you don't apply ritenuta at all — you state the exemption on the invoice and receive the full fee. Under the regime ordinario the withheld amount is credited against what you owe at year-end, so it's an advance, not an extra cost.
Common questions
What is ritenuta d'acconto?
It is an Italian withholding tax: a client that is a sostituto d'imposta withholds part of a freelancer's fee — 20% for most professional services — and pays it to the tax office as an advance on the freelancer's income tax (DPR 600/1973, art. 25).
Do forfettario freelancers apply ritenuta d'acconto?
No. Forfettario taxpayers do not apply ritenuta — you state the exemption on the invoice and receive the full fee. It applies under the regime ordinario, where the withheld amount is credited against your year-end tax.
Related terms
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.