Taxpayer minimum: a guide to billing

Here, below, a specimen of invoice issued by a professional who, not being a member of their own pension fund pays contributions to segregated inps and applying the minimum taxpayers regime.

The items in brackets are to be indicated in the bill, but simply an explanatory function.

To facilitate the understanding of counting, we marked each entry in the table of the invoice with a capital letter.

We recall that on the original invoice must be applied stamp from 1.81 € if the bill is worth more than € 77.47.

(Data of the issuer)

First and Last Name

Via ..... n ....

CAP .... - City .....

VAT .....................

Tax code ..........................

(Customer Data)

Dear Sirs / Name or Company name ..........

Via ..... n ....

CAP .... - City .....

VAT .....................

Invoice No ...... of ......

(A) Taxable income ...................................................

(B) Contribution INPS 4% (H x 4%) ......................

(C) Invoice Total (A + B) ..................................................

(D) Withholding tax 20% (C x 20%) ......................................

(E) Net pay (C - D) .............................................

OPERATION PERFORMED IN ACCORDANCE WITH ARTICLE 1, paragraph 100, FINANCIAL LAW FOR 2008

 

 

Enterprise, minimum taxpayers, transfer of assets

Here, below, a specimen of immediate invoice issued by a company which administers the scheme for minimum taxpayers on the sale of assets.

The items in brackets are to be indicated in the bill, but simply an explanatory function.

We recall that on the invoice must be applied stamp from 1.81 € if the bill is worth more than € 77.47.

(Data of the issuer)

Company / Name or Company name ..........

Via ..... n ....

CAP .... - City .....

VAT .....................

Tax code ..........................

(Customer Data)

Dear Sirs / Name or Company name ..........

Via ..... n ....

CAP .... - City .....

VAT .....................

Invoice No ...... of ......

Payment Deadline ..................... ........................

Description - Quantity-Unit price - Total

................................ ........... ..........................

................................ ........... ..........................

................................ ........... ..........................

OPERATION PERFORMED IN ACCORDANCE WITH ARTICLE 1, paragraph 100, FINANCIAL LAW FOR 2008

Total document .............

 

 

Enterprise, minimum taxpayers, services

 

 

Here, below, a specimen of invoice issued by a company which administers the scheme for minimum taxpayers relating to the services provided.

The items in brackets are to be indicated in the bill, but simply an explanatory function.

We recall that on the invoice must be applied stamp from 1.81 € if the bill is worth more than € 77.47.

(Data of the issuer)

Company / Name or Company name ..........

Via ..... n ....

CAP .... - City .....

VAT .....................

Tax code ..........................

(Customer Data)

Dear Sirs / Name or Company name ..........

Via ..... n ....

CAP .... - City .....

VAT .....................

Invoice No ...... of ......

Description .......................... Amount ................................

OPERATION PERFORMED IN ACCORDANCE WITH ARTICLE 1, paragraph 100, FINANCIAL LAW FOR 2008

Total document ................................

 

 

Professional, minimum regime, without recourse to social security contributions

 

Here, below, a specimen of invoice issued by a professional who administers the scheme for minimum taxpayers and that does not make use of the possibility to exercise the recourse of social security contributions.

The items in brackets are to be indicated in the bill, but simply an explanatory function.

We recall that on the invoice must be applied stamp from 1.81 € if the bill is worth more than € 77.47.

(Data of the issuer)

First and Last Name

Via ..... n ....

CAP .... - City .....

VAT .....................

Tax code ..........................

(Customer Data)

Dear Sirs / Name or Company name ..........

Via ..... n ....

CAP .... - City .....

VAT .....................

Invoice No ...... of ......

Description .......................... Amount ................................

OPERATION PERFORMED IN ACCORDANCE WITH ARTICLE 1, paragraph 100, FINANCIAL LAW FOR 2008

- 20% withholding tax ..............................................

Net to pay ................................

 

 

 

Professional writing in their superannuation fund, minimum taxpayers regime.

 

Here, below, the facsimile of the invoice issued by a professional member of its own pension fund that administers the scheme for minimum taxpayers.

The items in brackets are to be indicated in the bill, but simply an explanatory function.

To facilitate the understanding of counting, we marked each entry in the table of the invoice with a capital letter.

We recall that on the original invoice must be applied stamp from 1.81 € if the bill is worth more than € 77.47.

(Data of the issuer)

First and Last Name

Via ..... n ....

CAP .... - City .....

VAT .....................

Tax code ..........................

(Customer Data)

Dear Sirs / Name or Company name ..........

Via ..... n ....

CAP .... - City .....

VAT .....................

Invoice No ...... of ......

(A) Taxable income ...................................................

(B) Raising partial pension contribution 4% (H x 4%) ......................

(C) Expenses incurred in the name and on behalf of the client - former art.633/72 - ................

(D) Invoice Total (A + B + C) ..................................................

(E) Withholding tax 20% (20% x A) ......................................

(F) Net pay (D-E) .............................................

OPERATION PERFORMED IN ACCORDANCE WITH ARTICLE 1, paragraph 100, FINANCIAL LAW FOR 2008

 

 

08/10/2010

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Translated via software

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Source:

Italian version of ReteIngegneri.it

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