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

The Single Certification "CU 2020" has been approved, and consequently, for income/compensation paid in the year 2019, there is a requirement to prepare and transmit to the relevant recipients the certificates by March 31, 2020.


OBLIGATED PARTIES

Those who paid sums and values subject to withholding tax during 2019, in accordance with Presidential Decree No. 600/1973, are required to send the telematic flow, and in particular, with the CU form, it will have to be certified:

  • The total amount of self-employment income, commissions and miscellaneous income referred to in Articles 53 and 67, paragraph 1 of the same "TUIR."

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

  • the total amount of compensation disbursed in 2019 as a result of third-party foreclosure procedures under Article 21, Paragraph 15, of Law No. 449 of December 27, 1997; the total amount of sums disbursed as a result of expropriation procedures under Article 11, Law No. 413 of December 30, 1991;

  • The total amount of consideration paid in 2019 for services related to procurement contracts for which the provisions contained in Article 25-ter of Presidential Decree No. 600 of September 29, 1973 became applicable;

  • the total amount of compensation paid for the termination of agency relationships, termination from notary functions and termination of sports activities when the employment relationship is self-employed (subparagraphs (d), (e), (f) of Article 17(1) of the TUIR);

  • The total amount of consideration disbursed for leases of real estate for residential use lasting no more than 30 days (short leases) referred to in Article 4 of Decree Law No. 50/2017.


In addition, compensation, not subject to withholding tax, paid to those who have opted for should be reported on the "CU 2020" form:

  • the advantageous tax regime for youth entrepreneurs and mobile workers provided by Article 27 of Decree Law No. 98 of July 6, 2011;

  • subsidized schemes, related to new initiatives under Article 13 of Law No. 388 of December 23, 2000;

  • the "minimum flat-rate" schemes under Article 1 of Law 190/2014.


DEADLINES FOR SENDING CERTIFICATIONS

A) Delivery to recipients

Certifications to be delivered to recipients should be prepared on the basis of the "synthetic" CU form and delivered in duplicate to them by 03/31/2020.

B) Sending to the Internal Revenue Service

The "ordinary" CU form must be submitted telematically to the Internal Revenue Service by March 09, 2020. However, the Internal Revenue Service has specified that the telematic transmission of the Single Certificates containing only exempt or non-declosable income with pre-filled tax returns can be made by the deadline for the submission of the withholding agent's declaration (Form 770), i.e. by November 02, 2020 (since October 31 falls on a Saturday). Those who will provide directly, the transmission of the 2020 Single Certification can refer to the instructions and the template available on the website of the Internal Revenue Service in the section Companies (or Professionals) → Declarations → Tax Withholding Agents' Declarations → 2020 Single Certification.

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