What is the difference between VAT number and withholding tax?

The fees indicated in the Job Offers are always gross. Because that is the cost that we incur as a company.
The taxation applied depends on your tax regime, i.e. as:
– holder of a VAT number-
occasional self-employed worker (subject to withholding tax)
– worker hired according to the different types described above.
In case of a VAT number, we will pay you the gross compensation indicated + VAT (if applied) and you will then have to pay taxes according to your tax regime. If you have a VAT number in the flat-rate regime, you will pay only 15% tax (reduced to 5% for the first 5 years of activity) on income subject to substitute tax.
If you operate as an occasional self-employed worker, subject to withholding tax, we will have to advance the taxes for you and therefore 20% of the gross compensation will be paid to the Treasury as withholding tax, otherwise you may (and may) be subject to penalties by the tax authorities.
In the tax return, the withholding tax will be counted and considered in the settlement of taxes.
If you operate as an employee, taxation will depend on your personal status and therefore it will be impossible to calculate the net impact exactly, given the subjective legal status that can vary considerably from one subject to another (e.g. due to the right to deductions, municipal surcharges differentiated from municipality to municipality, etc.), although we will try to give you an estimate of the net amount, absolutely non-binding.

EXAMPLE: let’s assume an offered compensation of € 100 + VAT.
A) If you have a VAT number, you will receive € 100 (+ 22% VAT if you are subject to VAT). Then we will pay you 122 €. Then it will be up to you to pay VAT and taxes.
B) If, on the other hand, you issue a receipt as occasional work (with withholding tax) you will receive 80% of the gross amount suffered, so €80. 20% of the compensation (therefore €20) will be paid to the State as withholding tax (potentially recoverable the following year in the declaration).
C) In the event of hiring as an employee, on the € 100 gross included in the payslip, you will be deducted the taxes (IRPEF and various contributions) to be paid to the State (with percentages that may vary according to your total income) and which will contribute to your personal pension.