EU

Tax payment

Visiting teachers resident in EU countries have two choices concerning the payment of tax in Italy: 

The deduction in Italy of a withholding tax of 30% from the agreed fee according to the art.25, of the D.P.R. 29th September 1973, n.600. 

Payment of tax in the teacher’s home country of residence according to the bilateral Convention between Italy and the teacher’s country of residence, thus avoiding double taxation. The list of countries part of the Convention can be seen on the MEF website: Dipartimento Finanze – Convenzioni per evitare le doppie imposizioni 

For the Bilateral Convention to be applied the subject must fill in the appropriate form and, before being paid, present an official document from the overseas tax authorities declaring the subject’s tax residency and that he/she is subject to taxation in the country in question. 

The Italian Tax Department has prepared specific forms in various languages (Form D) to send to other countries to apply the Convention and avoid double taxation. Instead of a tax residence certificate the overseas teacher can show this documentation to their own tax authorities once it has been signed and stamped.  

The University will withhold 30% in tax if the declaration isn’t handed in or is judged to be unreliable. 

In any case the visiting teacher can ask for a rebate of the tax paid within 2 years of payment. Requests are to be made to the Central Revenue Office (centro Operativo dell’Agenzia delle Entrate di Pescara (Via Rio Sparto, 21 – 65100 PESCARA), attaching the receipt of payment and certificate of tax residency to the rebate request.  

To be paid the agreed fee the overseas teacher must obtain an Italian tax code (codice fiscale). If the teacher doesn’t already have one, as having never worked in Italy before, he/she must request one, filling in the specific form, available in many languages (English, French, Spanish, German,) at the Tax Offices (Agenzia delle Entrate). The form will need to be filled in with personal data and tax residency and it is very important that the teacher signs the part for authorisation and attaches a valid identity document. 

The teacher will be paid at the end of the teaching period and when the following documents have been sent: 

• Personal data and tax details form – personal details, bank details and the request for the application of the Convention to avoid double taxation 

• Certificate of overseas tax residency (only if required for the application of the double tax Convention); 

• Copy of passport or identity card and Italian tax code (codice fiscale) (or the form requesting the tax code). 
• A signed invoice for freelance work, stating the total sum to be paid.