Cassa Previdenziale & Ritenuta d'Acconto in Italy with GrandTotal

Italian freelancers in the regime ordinario carry three tax components on every B2B invoice: the pension surcharge (rivalsa INPS or cassa previdenziale, usually 4%), the IVA (22%) and the withholding tax ritenuta d'acconto (−20%). GrandTotal models all three with a single tax rule.

Setup

What matters is the base each component is calculated on:

• CAP 4% – base net: the pension surcharge on the fee.
• IVA 22% – base cumulative: IVA also applies to the cassa surcharge.
• Ritenuta −20% – base on the 1st tax (fee + cassa, excluding IVA): a negative rate, since the client retains it and pays it directly to the tax authority.

For a fee of €2,150 this gives:

FatturaPA

When exporting as FatturaPA, the components automatically end up in the right XML blocks: DatiCassaPrevidenziale, DatiRitenuta and the IVA summary including the cassa. In the plugin settings you pick your fund once (e.g. TC22 – INPS), the withholding type (RT01) and the causale (usually A).