Reneva
Below the line items you find Taxable amount and Total; when they apply, also surcharge, VAT, stamp duty, withholding tax and Net payable. They answer different questions and do not add up to each other. Choices and switches sit in Tax choices, before issuing: how to issue in Issuing a document.
Taxable amount
The sum of the line items, header discount included, plus surcharges and pension fund contributions when applied. Contributions enter the VAT base; the withholding tax base includes eligible compensation, contributions subject to withholding and stamp duty charged to the client.
Additional pension funds
You can use up to two pension funds, separate from the INPS surcharge; a rate of 0 disables them. Each is calculated on eligible compensation after discounts, without applying to the preceding fund. In flat-rate and occasional-work regimes they are hidden in Tax choices; previously recorded values are preserved.
The "Apply …" box on line items
It appears on each line item only when a surcharge, a pension fund, withholding tax or the other withholding is on in Tax choices, and it starts selected. Its name says what is on (for example Apply INPS surcharge or Apply social security fund and withholding tax). Deselecting it excludes the item from the pension fund, surcharge and withholding bases; price, VAT and stamp duty do not change. For occasional work the box does not appear: with withholding on, its base includes all line items after discounts and stamp duty charged to the client.
Example: with an eligible €1,000 service and an excluded €200 item, a 4% surcharge is €40, not €48. Both stay in the total.
VAT
The tax you collect on behalf of the State: not margin nor cash you can spend. It is calculated per rate: two different rates make two summary lines. In Line items and amounts each item's VAT menu starts from your company rate and offers 22%, 10%, 5% and 4%.
0% items
Under the ordinary regime the menu also offers 0% with its Nature:
- N1 expenses advanced on the client's behalf;
- N2.2 not subject to VAT;
- N4 VAT-exempt.
With N2.2 or N4 a line above the items reminds you to keep them only if the service is truly out of scope or exempt. With N1 the Apply … box is cleared for you and you can tick it again. The choice follows the item from the Price list to Documents, Subscriptions and Client projects.
When Reneva decides
For flat-rate, occasional work, foreign companies and foreign clients with a VAT number or outside the EU the menu does not appear: a line above the items says what is applied and why. Flat-rate and foreign B2B services stay VAT-free even if an item has a positive rate: a €1,000 item at 10% in an ordinary Italian invoice produces €100 VAT, in the flat-rate regime none.
Stamp duty
€2 on documents without VAT above €77.47: quotes and proformas already show it, because the invoice will charge it. Charged to the client it appears as a line, raises the total and enters the withholding base when withholding applies. Kept on you, it stays declared and the total does not change.
VAT rate of the stamp duty line
On an invoice the line follows the service's VAT treatment, never N1: if the only VAT-free items are N1, it uses the highest taxable rate, or the company rate if every item is N1.
Total
Taxable amount plus VAT plus stamp duty charged: the amount due from the client. On €1,000 with a 4% surcharge and 22% VAT, the taxable amount is €1,040.00 and the total €1,268.80.
Withholding tax
The share the client withholds and pays for you: the document is worth the full amount, the net arrives on your account. You decide in each document before issue; it is not offered for a private client. For an ordinary invoice choose rate, type and reason; for an occasional receipt the rate is 20%.
For occasional work Apply 20% withholding tax sits in Tax choices (quote, Subscription or Client project, receipt). With a private or foreign client, check whether it applies before enabling it.
When transforming a document
Convert to invoice or Convert to receipt inherit the quote's or pro forma's tax choices, including for the first installment: withholding enabled on the quote stays enabled. To change it afterwards, follow the editing rules.
Other withholding
It starts at 0. To apply it, enter a positive rate and choose type and reason. Reneva proposes eligible compensation as the Base: you can reduce it, not exceed it. It is calculated on that base and stays separate from ordinary withholding tax. Example: 8% on €500 = €40. The type's name sets no rate: enter the values for your case.
Net payable
What the client transfers: the Total minus ordinary withholding tax and any other withholding. On the example above, with ordinary withholding alone at 20%, it is €1,060.80. Without the surcharge, €1,000 with 22% VAT and 20% withholding gives a €1,220 total and a €1,020 net payable.