Why apply the 20% withholding tax on payments of publishers who are not VAT?

Sprintrade is an Italian company and is obliged by law, as a withholding agent, to operate the withholding tax on payments to persons not in possession of VAT.

The withholding tax of 20% shall be made in accordance with Article 25 of Presidential Decree 600/73.

We have chosen to operate such withholding (the alternative would be to operate the withholding based to art. 25a, intended to "mediation") precisely to protect the publisher, to which the tax authorities could not reasonably complain issues on the nature of the relationship, which is unlikely, would be recognized as "mediation or similar." For more info please read the text dell'art.25 of DPR 600/73.

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