Type of task
An income tax return with no special features is a finished piece of work. Ongoing bookkeeping is a monthly commitment that adds up over twelve months.
The practice · Fees and engagement
It is the question everyone has in mind and almost nobody asks first. There is no single flat figure, but there is a transparent way of getting to one: understand what the work depends on and put in writing what is included.
Compulsory professional tariffs have been abolished. Today the fee is freely agreed between the professional and the client, and the law requires only one thing, but a decisive one: that it is disclosed in writing before the work begins, with an indication of the likely overall cost.
This does not mean that any figure is as good as any other. It means that the price reflects an amount of work, and that the right question is not "how much does it cost" but "how much work does my case involve".
Setting aside the differences between practices, the work always depends on the same three factors. They are also the three levers you can pull yourself to bring the bill down.
An income tax return with no special features is a finished piece of work. Ongoing bookkeeping is a monthly commitment that adds up over twelve months.
Thirty invoices a year and three hundred are not the same job, all else being equal. This is the most straightforward variable.
Organised, complete documents shorten the work. A year that has to be reconstructed backwards multiplies it.
Three habits that really reduce the cost, without taking anything away from quality.
There are three structures and they are not equivalent: each one works well in one situation and badly in another.
| Structure | When it works | The risk |
|---|---|---|
| Per task | Single, well-defined tasks: a tax return, an estate filing, a registration | If the scope is not written down, every additional activity becomes an extra nobody agreed |
| Fixed retainer | Ongoing management: bookkeeping, VAT, recurring obligations | A retainer that is too low hides excluded activities that will turn up as surcharges |
| By the hour | One-off advice, tax disputes, extraordinary transactions | Without an agreed cap, the final cost is hard to predict |
There is no absolute right price, but there are signs that the final bill will differ from the one announced.
The fee is agreed in writing before we begin, based on the type of task, the volume of documents and the deadline by which it has to be completed. If an activity nobody foresaw comes up during the year, we talk about it before doing it.
The number of engagements we take on stays in proportion to the time actually available: it is the condition for a question getting an answer when you need one, and it is not an organisational detail but a choice.
It depends on the type of return and on the number of documents to process: a 730 (the Italian tax return for employees and pensioners) with a single CU (the annual income statement from your employer) and no deductions is a very different job from one with several incomes, properties and the whole family's medical expenses.
You are told the figure when you book, before any work begins.
Almost always because they include different things. A retainer that only covers recording invoices and one that also includes tax returns, VAT obligations and support during the year cannot be compared.
The way to compare them is to put the two lists of included activities side by side, not the two figures.
If you have a partita IVA (Italian VAT number) under the ordinary regime, the professional fee is a business-related cost, deductible under the ordinary rules.
Under the regime forfettario (flat-rate scheme) it is not: costs are not deducted one by one, because the profitability coefficient already accounts for them on a flat-rate basis.
For ongoing management the retainer is already spread over the year. For single engagements of a significant amount, a deferred payment plan can be agreed, and it goes into the written quote along with everything else.
Switching accountant needs no formal procedure, just an orderly handover: engagement, documents, online authorisations, electronic invoices. Here is the order of the steps and the documents to ask for.
Read the articleTell us about your situation: the kind of activity, the volume of documents, what you already handle yourself. A figure comes out of that, and it stays that figure.