Italy Freelancer — Modello Redditi PF, INPS & IVA Annual Return

Establish the client's tax regime (regime ordinario vs regime forfettario), residency, ATECO activity code, and IVA registration status. The forfettario flat-tax regime (imposta sostitutiva 5% for first 5 years, then 15%) applies only if gross receipts are below EUR 85,000 and no disqualifying conditions exist. Confirming this at the outset drives every downstream calculation.

Gather all fatture emesse (sales invoices), bank statements, F24 receipts, and the prior year Modello Redditi PF. Classify every bank credit as professional income (Quadro RE for regime ordinario, or compensi lordi for forfettario) applying the principio di cassa (cash basis). Flag ritenute d'acconto (withholding tax) certificates (CU — Certificazione Unica) received from clients, as these reduce the final IRPEF balance.

For regime ordinario filers, identify and cap all deductible expenses under TUIR Art. 54: professional rent (100%), internet/phone (80% per Art. 54), vehicle use (20% cap per Art. 164), professional software (100%), commercialista fees (100%), and mixed-use utilities (50%). For forfettario filers, no actual expenses are deducted — the flat deduction coefficient (coefficiente di redditività) applies to gross receipts instead. Compute INPS Gestione Separata contributions (26.07% for freelancers without a cassa, 24% with) on net income, subject to the EUR 119,650 cap, and include any 4% rivalsa INPS added to invoices.

Compute taxable income (reddito imponibile) and apply the 2025 IRPEF brackets: 23% up to EUR 28,000, 35% on EUR 28,001–50,000, 43% above EUR 50,000. Apply detrazioni per lavoro autonomo (up to EUR 1,265 for incomes up to EUR 5,500, sliding scale to EUR 50,000). Add addizionale regionale (1.23%–3.33% depending on region) and addizionale comunale (0%–0.9% by municipality). For forfettario, apply the imposta sostitutiva rate (5% or 15%) to the net income after the ATECO coefficient — no detrazioni or addizionali apply.

Determine whether advance payments (acconti) are due based on the prior year IRPEF (rigo RN34). If over EUR 257.52, split into primo acconto (40%, due 30 June with the saldo) and secondo acconto (60%, due 30 November). Verify all F24 payments already made using the client's F24 receipts and Cassetto Fiscale data, matching codici tributo 4033/4034 for IRPEF or 1840/1841 for forfettario imposta sostitutiva. Reconcile ritenute d'acconto from CU certificates and any prior credits to arrive at the net balance due (saldo).

For regime ordinario filers with Partita IVA, verify quarterly or monthly IVA liquidations (liquidazioni periodiche IVA, filed via LIPE) have been completed and paid. Prepare the Dichiarazione IVA annuale (due by 30 April), reconciling IVA a debito (output VAT at 22% standard rate, or reduced rates) against IVA a credito (input VAT on deductible purchases). Forfettario filers are outside the IVA regime and do not charge or file IVA — confirm the invoice wording includes the Art. 1 c. 58–83 L. 190/2014 exemption notice.

Complete and electronically submit the Modello Redditi PF via Fisconline/Entratel (or through an intermediario abilitato such as a commercialista). The filing deadline is 30 November for the online return (the 30 June deadline applies to Modello 730, which is not available to pure self-employed). Pay any remaining IRPEF saldo and INPS contributions via F24 telematico by the applicable deadlines. Retain all ricevute telematiche, the submitted dichiarazione, and underlying documents for 5 years (10 years if fraud indicators exist).