Single Certification 2020 for self-employment, commissions, and miscellaneous income

The Single Certification “CU 2020” has been approved, and consequently, for income/compensation paid in 2019, there is an obligation to prepare and transmit the certifications to the relevant recipients by March 31, 2020.

SUBJECTS REQUIRED

Those who, during 2019, have paid sums and values subject to withholding tax, pursuant to Presidential Decree No. 600/1973, are required to send the electronic flow, and in particular, the following must be certified with the CU model:

• the total amount of income from self-employment, commissions and miscellaneous income referred to in articles 53 and 67, paragraph 1 of the same “TUIR”;

• the total amount of commissions, however named, for services, including occasional ones, relating to commission, agency, mediation, commercial representation, and business procurement relationships, paid in 2019, as well as commissions deriving from door-to-door sales pursuant to art. 19 of Legislative Decree No. 114 of March 31, 1998, subject to withholding tax as a tax, to which the provisions contained in art. 25-bis of Presidential Decree No. 600 of September 29, 1973, have become applicable;

• the total amount of compensation paid in 2019 as a result of third-party attachment procedures pursuant to art. 21, paragraph 15, of Law No. 449 of December 27, 1997; the total amount of sums paid as a result of expropriation procedures pursuant to art. 11 of Law No. 413 of December 30, 1991;

• the total amount of fees paid in 2019 for services relating to contract work for which the provisions contained in art. 25-ter of Presidential Decree 29 September 1973, no. 600;

• the total amount of compensation paid for the termination of agency relationships, for termination of notarial functions and for the termination of sports activities when the employment relationship is of an autonomous nature (letters d), e), f), of art. 17, paragraph 1, of the TUIR);

• the total amount of fees paid for contracts for the lease of residential properties with a duration not exceeding 30 days (short leases) referred to in art. 4 of Decree Law No. 50/2017.

Furthermore, the “CU 2020” model must include the fees, not subject to withholding tax, paid to those who have opted for:

• the tax regime of advantage for young entrepreneurs and workers in mobility provided for by art. 27 of Legislative Decree no. 98 of July 6, 2011;

• the facilitated schemes relating to new initiatives referred to in art. 13 of Law No. 388 of December 23, 2000;

• the “flat-rate minimum” schemes referred to in Article 1 of Law 190/2014.

DEADLINES FOR SUBMISSION OF CERTIFICATIONS

A) Delivery to recipients

The certifications to be delivered to the recipients must be drawn up on the basis of the “synthetic” CU model and delivered in duplicate to them by 03.31.2020.

B) Sending to the Revenue Agency

The “ordinary” CU model must be sent electronically to the Revenue Agency by March 09, 2020. However, the Revenue Agency has specified that the electronic transmission of single certifications containing exclusively income exempt or not declarable with a pre-compiled income tax return can take place within the deadline for the presentation of the tax withholding agents' declaration (model 770), or by November 02, 2020 (since October 31 falls on a Saturday). Those who directly provide for the transmission of the Single Certification 2020 can consult the instructions and the model available on the website of the Revenue Agency in the Companies (or Professionals) section → Declarations → Declarations of Tax Withholding Agents → Single Certification 2020.

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