When do I need to open a VAT number instead of issuing occasional receipts?

When the activity is carried out continuously, habitually and with some organisation — even without a high income volume. There is no turnover threshold that automatically distinguishes occasional from regular: it is a qualitative assessment. If you work for the same clients regularly, if you organise yourself for the activity, if it is your main income source, you must open a VAT number.

Do I need to notify my employer if I also have an employment relationship?

Yes. If you have an employment contract, check the exclusivity clauses or incompatibilities in your CCNL and individual contract. Many contracts require the employer's authorisation to carry out external activities. Violation can lead to disciplinary action.

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Occasional self-employment: receipt, taxes and the €5,000 threshold

Occasional self-employment (art. 2222 of the Civil Code) allows you to carry out small intellectual or manual services for different clients without opening a VAT number, provided the activity is genuinely occasional and fees do not exceed thresholds that would constitute a regular activity. Above €5,000 per year per client, contributions to the INPS Gestione Separata become mandatory.

Authority

Agenzia delle Entrate / INPS

Time

10 min

Updated

May 2026

What you need

✓Tax code (Codice Fiscale)
✓Identity document
✓Bank IBAN to receive payments
✓Receipt form (plain paper, also handwritten or printed)

Step-by-step procedure

Issue the occasional self-employment receipt

No VAT number is needed for occasional services. Write a receipt on plain paper with: full name, tax code, date, description of service, gross amount, and the note 'Withholding tax 20% deducted by the client: €XX'. The 20% withholding tax is deducted by the client/company paying you (not by you). If the client is a private individual who is not a withholding agent (e.g. a family), no withholding applies: you declare the income yourself in your 730 tax return.

Apply a €2 revenue stamp if the fee exceeds €77.47.

€5,000 threshold: check if you need to pay INPS contributions

If your occasional self-employment fees exceed €5,000 during the year (for any single client), you must register with INPS Gestione Separata and pay pension contributions on the amount exceeding €5,000. The rate is approximately 33.72% (split between client ~23.5% and worker ~10.2%). The client must notify INPS and pay their share.

The €5,000 limit is per client, not total annual income. With multiple clients you could exceed €5,000 in total while remaining below the threshold for each one.

Declare income in your 730 or Unico tax return

Occasional self-employment fees must be declared in the 730 form (Section D, other income) or the Modello Redditi (Section RL). The withholding tax paid by the client is deducted from the tax owed. If net fees exceed the threshold of ~€2,633 (exemption limit for other income), IRPEF is paid on the amount above. For amounts below €2,633 net total, no IRPEF is owed on this income.

If you are unsure about the line between 'occasional' and 'regular' activity, consult an accountant: the Tax Agency can reclassify the activity as regular and require retrospective VAT registration.

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Agenzia delle Entrate — Redditi diversi

Agenzia delle Entrate / INPS

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate / INPS

Phone

800 90 96 96

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.