Set Up Social Security Markup (Rivalsa INPS) in Invoices

The INPS social security markup (rivalsa INPS) allows freelancers to charge clients a percentage of their INPS social security contributions. This guide explains how to configure the markup in your profile and apply it to your invoices.

What is the Social Security Markup?

The markup (rivalsa) is a social security contribution that professionals registered with INPS Gestione Separata can charge to their clients. In practice, it allows you to recover part of the contributions you pay to INPS.

Key characteristics:

When to use it? The markup typically applies to professionals without their own pension fund (lawyers, accountants, engineers have their own funds). If you’re registered with INPS Gestione Separata, you can charge the markup to clients.

Before You Start

To use the social security markup, you need:

• An active FatturaSmart account
• Your company profile configured
• Knowledge of the markup rate you want to apply (usually 4%)

Part 1: Configure the Markup in Your Profile (Default Values)

Profile configuration sets the values that will be automatically proposed every time you create a new invoice. This saves you from re-entering the same data each time.

Step 1: Access Profile Settings

1. From the side menu, click Settings
2. Select Company Profile
3. Scroll to the Contributions and Withholdings section

Step 2: Enable the Markup

1. Find the Recovery (Rivalsa) section
2. Turn on the Apply Recovery toggle

Two fields will appear to fill in:

Step 3: Set the Values

What do these values mean?

• % Rate: The percentage that will be calculated (e.g., 4% means you add 4% as markup)
• % Taxable Base: Indicates what portion of the taxable amount to calculate the markup on. Usually 100% (full taxable amount), but in some cases you might want to calculate it on only a portion

Practical example: With a 4% rate and 100% taxable base, on a 1,000 euro invoice, a 40 euro markup will be added.

Step 4: Save Your Profile

Click Save to store the settings. From now on, when you create a new invoice, the markup will already be configured with these values.

Part 2: Apply the Markup in an Invoice

When creating or editing an invoice, you can add or modify the markup.

Add the Markup to an Invoice

If the markup isn’t already present in the invoice:

1. In the invoice editing screen, click the + Add button in the top right
2. From the menu that appears, select Markup (Rivalsa)
3. A panel opens with two fields:

4. Enter the desired values
5. Click Save to confirm

View the Configured Markup

Once added, the markup appears as a card in the invoice data section. The card shows:

• The title “Markup”
• The rate set (e.g., “Rate 4%”)
• The taxable percentage (e.g., “Taxable 100%“)

Edit the Markup

To modify the markup values:

1. Click on the Markup card in the invoice
2. Modify the values in the panel that opens
3. Click Save

Remove the Markup

If you don’t want to apply the markup to a specific invoice:

1. Click on the Markup card
2. In the panel that opens, click the Delete button

Or:

1. Click the trash icon on the Markup card

Part 3: How the Markup is Calculated

The markup is automatically calculated in the invoice summary.

Calculation Formula

Markup = Taxable Amount × (% Taxable Base / 100) × (% Rate / 100)

Practical Example

Situation: Invoice with 1,000 euro taxable amount, 4% markup on 100% of the taxable amount.

The markup increases the VAT base. The markup amount is added to the taxable amount before calculating VAT.

In the Invoice Summary

The summary on the right side of the invoice shows:

• Social Security with the percentage and calculated amount
• The Total taxable amount already includes the markup
• VAT is calculated on the taxable amount + markup

Markup and Invoice Lines

The markup is only applied to invoice lines that have the Apply withholdings/contributions flag enabled.

How It Works

1. When you add the markup to the invoice, the system automatically enables the flag on existing lines
2. If you add new lines after configuring the markup, verify the flag is enabled
3. You can exclude specific lines from the markup by disabling the flag on that line

Check the Flag on a Line

1. Click on an invoice line to open it
2. Look for the Apply withholdings/contributions option
3. Enable or disable it according to your needs

Frequently Asked Questions

Do I always have to apply the markup?

No, the markup is optional. You can decide whether to apply it or not. Many professionals apply it to recover part of their INPS contributions.

Can I use a different rate than 4%?

Yes, you can set any percentage. 4% is the most common value, but the rate can vary based on client agreements or your needs.

Does the markup apply to flat-rate taxpayers?

Flat-rate taxpayers (regime forfettario) typically don’t apply the markup, as they pay contributions differently (fixed contributions or percentage of flat-rate income). However, there’s no absolute prohibition: consult your accountant to understand if you can apply it in your specific case.

What’s the difference between Markup and Professional Fund?

I configured the markup in my profile but it doesn’t appear in the invoice

Verify that:

1. Profile settings were saved
2. The invoice was created after saving the profile
3. If the invoice already existed, manually add the markup via the + Add button

How do I see the markup in the PDF invoice?

In the invoice PDF, the markup appears in the VAT summary with code TC22 (INPS) and the calculated amount.

Need Help?

If you have questions about the markup or configuration, contact us:

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

Related guides:

• Create an Invoice as a Flat-Rate Taxpayer
• Invoice Public Administration