Occasional self-employment: management of the contractual relationship – Fiscal Focus

Occasional self-employment collaboration is a cross and a delight for all economic entities who decide to make use of personal services provided by individuals who do not operate with a VAT number. The procedure for legitimate use of this service has, over time, become increasingly complex due to the express desire of the legislator to combat abuses and distorted uses of this type of contract. Let’s summarize the requirements, procedures, obligations and mandatory certifications to be sure to proceed without risk of sanctions or worse, conversion of the employment relationship.

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