The publisher, resident in Italy and without VAT, is subject to Withholding of 20% for occasional services.
The payment request will then compiled by entering only the date of the payment request.
If it is exceeded limit of € 5,000 of net income (€ 6,250 the gross) during a calendar year of compensation earned by each Publisher, as required by the Decree. N. 276 of 2003, the Sprintrade recognize the payment only to whom have a VAT.
If the Publisher exceeds this limit and has no VAT number, his payment will be suspended until they issue an invoice with VAT.
From March of each year following the year of payment, will be available at the Sprintrade, certifications for withholdings.