Tax treatment for part-time teachers giving private lessons

• The taxpayer in question has been giving private language lessons with a VAT number and has recently won a teaching position at a state school.
• They plan to work part-time, giving 5/6 private lessons a week with permission from the school principal.
• The taxpayer has been authorized by the school principal to work as a freelancer for the 2023/2024 school year.
• They have invoiced for their services under a simplified tax regime and are now seeking clarification on the tax treatment for their private lessons.
• The taxpayer believes that only a 15% tax should be applied to their private lesson income, without the need for VAT or social security contributions.
• The tax agency clarifies that a 15% substitute tax applies to private lesson income for teachers, with the option to apply regular income tax instead.
• Public employees who give private lessons must inform their employer for compatibility checks.

Source: agenziaentrate.gov.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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