Invoicing as a Sales Agent

If you’re a commercial agent (agente di commercio) or sales representative, your invoices have specific requirements: in addition to the standard withholding tax, you must include the ENASARCO contribution. This guide explains how to configure both withholdings correctly in FatturaSmart.

What a Sales Agent’s Invoice Must Include

An invoice issued by a commercial agent typically includes:

Why Two Different Withholdings?

• Withholding tax (23%): An advance on income taxes. The client withholds it and pays it to the Tax Agency on your behalf.
• ENASARCO (8.5%): Your pension contribution. The client withholds your share and pays it along with their share to ENASARCO (the Italian National Fund for Commercial Agents and Representatives).

Important: Commercial agents apply withholding tax on 50% of the taxable amount (not 100%), according to Art. 25-bis of DPR 600/73.

Practical Example: Commission Invoice

Imagine issuing an invoice for commissions of 1,000 euros + VAT:

The client will pay you €1,020, withholding €115 for income tax and €85 for ENASARCO.

How to Configure the Invoice in FatturaSmart

Step 1: Create the Invoice and Add Line Items

1. Create a new invoice
2. Select the client (the principal/mandante)
3. Add line items with the commissions due
4. Set the correct VAT rate (typically 22%)

Step 2: Add Withholding Tax (23%)

Configure the withholding tax with the specific parameters for agents:

1. Click the ADD button in the upper section of the invoice
2. Select Withholding tax (Ritenuta d’acconto) from the menu
3. A side panel opens with fields to fill in

Configure the withholding fields:

How to choose the payment reason (causale):

• Causale K: If you’re a single-mandate agent (working for one principal only)
• Causale L: If you’re a multi-mandate agent (working for multiple principals)

Note: The 50% taxable percentage is a tax benefit specific to commercial agents. The withholding is calculated on only half of the compensation.

4. Click Apply Withholding to save

Step 3: Add ENASARCO Contribution (RT04)

After configuring the withholding tax, add ENASARCO as “Other Withholding”:

1. Click the ADD button again
2. Select Other Withholding (Altra Ritenuta) from the menu
3. A side panel opens with fields to fill in

Configure the ENASARCO fields:

Important: ENASARCO is calculated on 100% of the taxable amount, unlike the withholding tax which is calculated on 50%.

4. Click Apply Other Withholding to save

Verify the Configuration

After configuring both withholdings, you’ll see in the invoice:

Cards in the Central Section

Two separate cards will appear:

1. Withholding tax: Shows “Rate 23% • Taxable 50%”
2. Other Withholding: Shows “Rate 8.5% • Taxable 100%”

You can click on each card to edit the values or click the trash icon to delete it.

Summary on the Right

In the invoice summary, you’ll see all items:

Excluding Some Items from Withholdings

If your invoice contains both commissions and expense reimbursements, you may want to exclude reimbursements from the withholding calculation:

1. Find the line item with the expense reimbursement
2. Click on the line to expand advanced options
3. Find the checkbox Apply withholdings / contributions (Applica ritenute / contributi)
4. Uncheck it to exclude that line from the calculation

When to exclude a line? Typically exclude documented expense reimbursements, advances on behalf of the client, or other items that don’t constitute commission.

Modifying or Deleting Withholdings

To modify a withholding

1. Find the withholding card in the invoice
2. Click on it to open the edit panel
3. Modify the desired values
4. Click Apply to save

To delete a withholding

1. Hover your mouse over the withholding card
2. Click the trash icon that appears
3. The withholding will be removed from the invoice

Configuration Summary for Agents

Here’s the complete configuration to use:

Withholding Tax

ENASARCO (Other Withholding)

Frequently Asked Questions

Why is the withholding tax calculated on 50%?

It’s a tax benefit provided by Art. 25-bis of DPR 600/73 for commercial agents. It recognizes that part of the agent’s compensation covers undocumented expenses (car, phone, etc.).

Is ENASARCO always 8.5%?

The 8.5% rate is the agent’s share. The principal also pays a matching share (8.5% in 2024-2025). The rate may vary over time, always verify current values with ENASARCO or your accountant.

What if I’m on the flat-rate tax regime (forfettario)?

If you’re an agent in the flat-rate regime (RF19):

• You don’t apply withholding tax (you’re exempt)
• You must still apply the ENASARCO contribution (it’s a pension contribution, not a tax)

Can I issue an invoice without ENASARCO?

No, if you’re registered in the commercial agents’ registry, the ENASARCO contribution is mandatory. Omission can result in penalties for both you and the principal.

Do I need to include both withholdings in the same invoice?

Yes. They are two distinct items:

• Withholding tax is an advance on your income taxes
• ENASARCO is your pension contribution

Both are withheld by the client but paid to different entities.

What causale do I use if I also sell products in addition to commissions?

Use causale K or L for commissions. If you also sell products, those sales aren’t subject to agent withholding. You can exclude them from the calculation by unchecking “Apply withholdings / contributions” on the corresponding line.

How do I verify the invoice is correct before sending?

In the summary on the right, verify that:

• The document total includes VAT
• The withholding tax is calculated on 50% of the taxable amount
• ENASARCO is calculated on 100% of the taxable amount
• The amount to receive matches what you expect to be paid

Checklist Before Sending

Before sending the invoice, verify:

• Withholding tax configured with causale K or L, 23%, 50% taxable
• ENASARCO (RT04) configured with causale R, 8.5%, 100% taxable
• VAT correct on all lines
• Excluded lines: any expense reimbursements not subject to withholding
• Amount to receive: matches the net amount you’ll receive

Need Help?

If you have questions about configuring withholdings for your sales agent activity:

• WhatsApp: Click the icon at the bottom right
• Email: supporto@fatturasmart.com

Tip: For specific questions about your tax and pension situation, always consult your accountant or ENASARCO directly.

Related guides:

• Set Withholding Tax →
• Set Professional Fund →
• Create Invoice on Flat-Rate Regime →