Percorso Cittadino
ITEN

Invoice Calculator

Calculate an indicative document total using manually selected rates and bases, then download a non-fiscal PDF summary.

Important information

Percorso Cittadino helps you understand Italian administrative procedures but does not replace public authorities. Before submitting applications or making decisions, always verify the official institutional links provided on this page.

Non-fiscal summary

The result and PDF are calculation summaries only. They are not tax invoices, do not generate an XML file and are not transmitted to the Sistema di Interscambio (SDI).

Invoice calculation summary

Enter the line items and explicitly choose the rates, calculation bases and any split payment. The tool only performs the requested calculations and does not determine which tax rules apply.

Calculation details

Line items

You may use a full stop or a comma for decimals, without thousands separators.

Line 1

Maximum 120 characters; do not include personal or tax data.

Must be greater than zero; maximum 1,000,000.

Non-negative amount; maximum €1,000,000,000.

Percentage from 0 to 100.

Rates and options

VAT

Enter the chosen rate, including 0. The tool does not decide whether Italian VAT is due. You may use a full stop or a comma for decimals, without thousands separators.

Social security contribution or surcharge

Choose both bases manually. The 4% INPS Separate Account surcharge is normally included in both; professional-fund rules may differ. You may use a full stop or a comma for decimals, without thousands separators.

Withholding tax

Withholding tax reduces the net amount payable but not the document total. Apply it only when the customer acts as a withholding agent. You may use a full stop or a comma for decimals, without thousands separators.

Stamp duty

The fixed €2.00 is added only when selected. Stamp duty generally concerns qualifying transactions above €77.47, with exceptions: the tool does not verify the threshold, transaction type or recharge treatment and excludes it from the other bases in this simulation.

Split payment

VAT remains in the document total but is deducted from the amount collected by the supplier. Use this option only when applicable. Services subject to withholding under Article 25 of Presidential Decree 600/1973 are excluded, so this simulation does not allow both options together.

Results

Complete the fields and select Calculate to display the results.

Formulas and calculation bases

The engine rounds each line gross amount, discount and net amount to the nearest cent, then each component. This is a simulation convention: software that retains more decimals until the summary may differ by one cent.

  • Line gross amount = quantity × unit price, rounded to the nearest cent
  • Discount = line gross amount × discount rate ÷ 100, rounded to the nearest cent
  • Line net amount = line gross amount minus discount, rounded to the nearest cent
  • Net line subtotal = sum of the line net amounts
  • Contribution = net line subtotal × contribution rate ÷ 100, when enabled
  • VAT base = net line subtotal + contribution when the related box is selected; otherwise it equals the net line subtotal
  • VAT = VAT base × VAT rate ÷ 100
  • Withholding tax base = net line subtotal + contribution when the related box is selected; otherwise it equals the net line subtotal
  • Withholding tax = withholding tax base × withholding tax rate ÷ 100, when enabled
  • Document total = net line subtotal + contribution + VAT + stamp duty
  • VAT not collected = VAT when split payment is enabled
  • Net amount payable = document total − withholding tax − VAT not collected

Calculation limits

  • A maximum of 50 lines and 120 characters per description.
  • Maximum quantity 1,000,000; maximum unit price €1,000,000,000.
  • Rates from 0 to 100; fixed €2 stamp duty only when selected.
  • One VAT rate per calculation.
  • Split payment is a manual option and reflects the authorisation extended through 30 June 2029.
  • Stamp duty is excluded from the bases as a simulation choice; verify the treatment of any recharge.
  • It does not cover reverse charge, foreign or intra-EU transactions, OSS/IOSS, Article 15 advances, credit notes or special schemes.

No automatic tax determination

You must determine, where appropriate with a qualified professional, whether VAT, a contribution, withholding tax, stamp duty or split payment applies and which rates and bases to use.

What the tool does

The tool totals the entered lines and applies only the rates, calculation bases and options you select. It displays the steps and provides a downloadable summary.

It does not determine whether VAT, contributions, withholding tax, stamp duty or split payment apply and does not replace checking the rules through official sources or with a qualified professional.