How to recover withholding tax for occasional services: useful tips


Do you know that it is possible to recover withholding tax for occasional services performed during the year?

Occasional services are defined as those activities whose remuneration does not exceed 5,000 euros per year. In fact, the withholding tax (as the term itself indicates, as an advance) has been deducted from the fees you received in 2015 for the taxation due.

It is important to consider it because, if you have not received other income and maybe you have also had expenses during the year (which may be medical, dental, university, RCA car insurance, etc..), it may be possible to recover the withholding tax, or at least part of it.

If, as often happens to our hostesses who work only occasionally as students, if you have not done other work in addition to the occasional services and if you have also incurred expenses during the year, you are certainly entitled to a refund of taxes due. Here we explain how you can get this refund when you file your income tax return.

Your tax substitute (i.e. the employer of the occasional services) will issue in February of the following year, the certification of the fees, which is nothing more than a certificate of the fees received and withholdings paid for the work performed by you: in this regard, we inform all our hostesses that they will receive by email all the certificates of fees paid in 2015 by March 30, 2016.

Once you have obtained this certification you can, by May or June (we recommend that you always check the deadlines on the website of the Inland Revenue) submit your tax return through the form Single.  In fact, the withholding tax that has been applied to us is, as the word itself says, only a deposit of the tax due.


When you submit your tax return, you will then make an adjustment, which will summarize all your income received during the year and based on this amount, you will determine whether the amount paid on account is sufficient, little, or too much. If you have only that income and you have had expenses (medical, school, of which of course you must have kept the receipts), surely the amount paid will be too much and you can ask for a refund.

The tax return can be made by an accountant, by a CAF, by a patronage or by any other qualified consultant. To do so, you must present the certificate of compensation and receipts and receipts for deductible expenses.

The consultant will make the tax return on behalf of the consultant and will show us how to recover the withholding tax for bargain services, the amount, and how to obtain the refund: however, we recommend that you ask in advance the amount of compensation due then to the consultant, who may be close to what was actually received thanks to his service.