Updated for 2026 • Fiscal Guidelines

ItalyReceipt

Starting your freelance journey in Italy? No VAT number? No problem.
Learn how to issue a legal Ricevuta today.

How to Get Paid in Italy Without a VAT Number

If you are an English teacher, digital nomad, or creative freelancer, your Italian client might ask for an "invoice." However, if you haven't opened a Partita IVA (VAT number), you cannot issue a formal invoice. Instead, you must issue a Ricevuta per Prestazione Occasionale.

The Golden Rules

01. The service must be Occasional (not your primary, organized business).
02. Maximum gross income of €5,000 per year to stay exempt from INPS.
03. The client pays 20% tax on your behalf (Withholding Tax).

What is a Ritenuta d'Acconto?

When you work for an Italian company or school, they act as a Sostituto d'Imposta. They "withhold" 20% of your gross pay and send it directly to the Italian tax office (Agenzia delle Entrate) as an advance on your income tax.

The "Foreign Client" Exception

Are you invoicing a US or UK company?

If your client is not resident in Italy, you do not apply the 20% withholding tax. You should receive 100% of the amount agreed upon. You will simply declare this income in your Italian tax return later.

What do I need for my receipt?

A legal receipt must contain specific information to be valid under Italian law:

Your Codice Fiscale (Tax Code).
The Client's VAT number or Fiscal Code.
A "Marca da Bollo" (2€ stamp) if the total is over €77.47.
A clear statement regarding Art. 5 DPR 633/72.

Don't guess the math.

Generate a professional, legally-compliant receipt in 30 seconds with our free tool.

Generate My Receipt

Common Pitfalls

Is it a "Invoice"?

No. Call it a Ricevuta. Calling it a 'Fattura' implies you have a VAT number, which might trigger a tax audit.

The Stamp Duty (Marca da Bollo)

If you get paid more than €77, you must buy a 2€ physical stamp from a 'Tabacchi' and stick it on the printed receipt before giving it to the client.