AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
You can do one-off self-employed work in Italy without a partita IVA as a prestazione occasionale under art. 2222 of the Civil Code, provided it is not habitual. An Italian client that is a withholding agent keeps back a 20% ritenuta d'acconto, and no INPS contributions are due until your occasional earnings from all clients together pass €5,000 in the year; above that you join the Gestione Separata and pay on the excess (33.72% in 2026, split one third you, two thirds the client).
Many Nigerians in Italy pick up small paid jobs on the side: a translation for a law firm, a weekend of event photography, a logo for a church, a few hours of tutoring. If the work is occasional, Italian rules let you be paid without opening a partita IVA (VAT number). The catch is that "occasional" has a meaning, and there are two money rules that bite: withholding tax and INPS contributions.
What counts as a prestazione occasionale
A prestazione occasionale di lavoro autonomo is a contract for a piece of work done by you personally, with your own means and without being directed like an employee (art. 2222 of the Civil Code). The income is treated as redditi diversi and added to your other income for IRPEF in your tax return, as We Wealth's September 2025 guide summarises.
The key test is that the activity is not habitual. If you work for clients regularly, advertise a service and invoice month after month, you are running an activity and need a partita IVA; see opening a partita IVA as a Nigerian in Italy and the regime forfettario. There is no number of jobs that makes work habitual; it is judged on the facts.
The 20% ritenuta d'acconto
When your client is an Italian business, professional or other body that acts as a sostituto d'imposta (withholding agent), it withholds 20% of the gross fee and pays it to the tax office by F24 by the 16th of the following month. It is an advance on your IRPEF, not a final tax: you declare the full fee in your return and the 20% is credited against what you owe.
Private individuals are not withholding agents, so a family paying you for tutoring pays the full amount and you declare it yourself. Ask every Italian client for the Certificazione Unica that shows what was withheld; you need it for your return.
Clients in Nigeria
A Nigerian company with no Italian presence is not an Italian withholding agent, so it pays you the gross amount and nothing is withheld in Italy. If you are tax resident in Italy you still declare the fee; see Italian tax on income from Nigeria. The Nigerian side may deduct its own withholding tax: Nigeria's 2024 Withholding Tax Regulations set 10% on professional, consultancy and similar fees paid to non-residents, as a final tax unless you have a Nigerian tax presence. Ask for the receipt, because it supports a foreign tax credit claim in Italy; see claiming back Nigerian withholding tax from Italy.
The €5,000 INPS threshold
Under art. 44 of decree-law 269/2003, occasional self-employment does not require registration with INPS's Gestione Separata until your fees from this kind of work exceed €5,000 in the year. The limit counts the total from all your clients, not each client separately; the University of Trento's self-certification form, for example, asks collaborators to declare fees received elsewhere for exactly that reason. Once you pass it, contributions are due only on the part above €5,000.
For 2026, INPS Circular 8 of 3 February 2026 sets the rate for occasional self-employed workers (code 09) at 33.72%. The cost is shared: one third is yours and two thirds are paid by the client, who deducts your share from the fee and pays the whole contribution by F24 by the 16th of the month after paying you.
| Your occasional fees in the year | INPS | Withholding (Italian business client) |
|---|---|---|
| Up to €5,000 in total | Nothing due, no registration | 20% advance on IRPEF |
| Above €5,000 | Register with Gestione Separata; 33.72% on the excess (2026), one third you, two thirds client | 20% advance on IRPEF |
| Client abroad (e.g. Nigeria) | Counts towards your €5,000; ask an adviser how contributions are paid when no Italian client can collect them | Nothing withheld in Italy; Nigerian WHT may apply |
Paperwork the client may need
Since decree-law 146/2021, clients who are imprenditori (businesses) must send a comunicazione preventiva to the Ispettorato del lavoro before the work starts, through the Comunicazioni obbligatorie platform, by email or by SMS. Professionals hiring you are not covered by that duty. Missing it exposes the client to fines, so a business may ask for your details, dates and a description of the job in advance.
- A ricevuta (receipt) for each job with your name, codice fiscale, the client's details, the work done, the gross fee, the 20% withheld where it applies and a statement that it is occasional work outside the scope of IVA.
- Your codice fiscale; see getting a codice fiscale.
- A running total of occasional fees in the year, so you know when you are near €5,000.
Steps
- Check the work is one-off, not a regular activity. If it is regular, look at a partita IVA instead.
- Agree the gross fee in writing and whether the client will withhold 20%.
- Issue a ricevuta and keep a copy with proof of payment.
- Track your yearly total across all clients against the €5,000 INPS threshold.
- Collect the Certificazione Unica from Italian clients and any Nigerian WHT receipt.
- Declare everything in your tax return; consider a CAF or commercialista if you have income from Nigeria too.
Where Pryme fits
If a Nigerian client pays you in naira, a Pryme account lets you receive into a naira balance held by a licensed Nigerian microfinance bank, and Swap converts to euros only when you choose, with the rate and the fee shown before you approve. You can also generate a verifiable statement through our partnership with VerifyDoc.ai, which helps when a commercialista or bank asks for proof; see receipts and statements and multicurrency accounts.
Questions people ask
Can I do prestazione occasionale without partita IVA in Italy?
Yes, for work that is occasional rather than habitual. Regular work for clients needs a partita IVA.
Is there a €5,000 limit on occasional work in Italy?
€5,000 is the INPS threshold: no Gestione Separata contributions until your occasional fees from all clients exceed it in the year. It is not a cap on how much you may earn, but high or regular earnings suggest the work is no longer occasional.
Does a Nigerian client have to withhold 20% ritenuta d'acconto?
No. The 20% is withheld by Italian withholding agents. A Nigerian client may instead deduct Nigerian withholding tax, which the 2024 regulations set at 10% for professional fees to non-residents.
Who pays INPS on occasional work above €5,000?
For 2026 the rate is 33.72% on the excess; one third is the worker's share and two thirds the client's, paid by the client by F24.
Sources
- We Wealth: prestazioni occasionali e ritenuta d'acconto, soglie e comunicazioni (8 Sep 2025) · accessed Oct 2026
- Università di Trento: autocertificazione redditi da lavoro autonomo occasionale (art. 44 DL 269/2003), v.01/2021 · accessed Oct 2026
- INPS Circolare n. 8 del 3 febbraio 2026: Gestione Separata, aliquote e minimali 2026 · accessed Oct 2026
- Mondaq: an overview of the Nigerian Withholding Tax Regulations 2024 · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.