2020 Single Certification for Self-Employment, Commissions, and Miscellaneous Income
- February 10, 2020
- Reading time: 4 min
The “CU 2020” Single Certification has been approved; consequently, for income and compensation paid in 2019, employers are required to prepare and send the certifications to the relevant recipients by March 31, 2020.
ENTITIES SUBJECT TO THE REQUIREMENT
Those who, during 2019, paid amounts and values subject to withholding tax pursuant to Presidential Decree No. 600/1973 are required to submit the electronic filing; specifically, the following must be certified using Form CU:
the total amount of income from self-employment, commissions, and other income referred to in Articles 53 and 67(1) of the same “TUIR”;
the total amount of commissions, however named, for services—including occasional ones—related to commission, agency, brokerage, commercial representation, and business solicitation arrangements, paid in 2019, as well as commissions arising from door-to-door sales as referred to in Article 19 of Legislative Decree of March 31, 1998, No. 114, subject to withholding tax, to which the provisions of Article 25-bis of Presidential Decree No. 600 of September 29, 1973, have been applied;
the total amount of compensation paid in 2019 pursuant to third-party garnishment proceedings under Article 21, paragraph 15, of Law No. 449 of December 27, 1997; the total amount of sums paid as a result of expropriation proceedings pursuant to Article 11 of Law No. 413 of December 30, 1991;
the total amount of payments made in 2019 for services related to procurement contracts to which the provisions of Article 25-ter of Presidential Decree No. 600 of September 29, 1973, apply;
the total amount of severance pay paid for the termination of agency relationships, for the termination of notarial duties, and for the cessation of athletic activities when the employment relationship is of a self-employed nature (letters d), e), and f) of Article 17, paragraph 1, of the TUIR);
the total amount of payments made under residential lease agreements with a term not exceeding 30 days (short-term leases) as referred to in Article 4 of Decree-Law No. 50/2017.
In addition, the “CU 2020” form must include compensation—not subject to withholding tax—paid to those who have opted for:
the preferential tax regime for young entrepreneurs and workers on furlough provided for in Article 27 of Decree-Law No. 98 of July 6, 2011;
the preferential tax regimes applicable to the new initiatives referred to in Article 13 of Law No. 388 of December 23, 2000;
the “flat-rate minimum” schemes referred to in Article 1 of Law No. 190 of 2014.
DEADLINES FOR SUBMITTING CERTIFICATES
A) Delivery to recipients
The certificates to be provided to recipients must be prepared using the “summary” CU form and submitted to them in duplicate by March 31, 2020.
B) Submission to the Internal Revenue Service
The “standard” CU form must be submitted electronically to the Revenue Agency by March 9, 2020. However, the Revenue Agency has specified that the electronic submission of single certifications containing only exempt income or income not reportable via the pre-filled tax return may take place by the deadline for filing the tax withholding agent return (Form 770), i.e., by November 2, 2020 (since October 31 falls on a Saturday). Those who will submit the 2020 Single Certification directly may consult the instructions and the form available on the Revenue Agency’s website in the Businesses (or Professionals) section → Returns → Withholding Agents’ Returns → 2020 Single Certification.
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