Single self-employed certification, the extension of the CU is official

Must the CU for self-employed workers be delivered by March 18th or October 31st? With Resolution 13/E of 4 March 2024, the Revenue Agency clarified doubts about the sending of self-employment CUs (Single Certifications 2024) with an invitation to comply as soon as possible.
The tax reform is bringing radical changes regarding obligations and, above all, their deadlines.
Many doubts have arisen regarding the delivery times of the CU 2024.
Generally the Single Certification must be delivered by the tax withholding agent to the Revenue Agency and to the workers by March 16th of each year, a deadline which this year is deferred to the 18th.
March because the 16th falls on a Saturday.
The data from the CU form are used by the Revenue Agency to prepare the pre-compiled/simplified tax return.
However, there is a small exception: the CU containing exclusively exempt income or income that cannot be declared with the pre-compiled declaration can be sent within the deadline for submitting the tax withholding agent declaration – Form 770, i.e.
by 31 October.
What changes in 2024 for sending the Single Certification? What are the compliance deadlines? Here are the clarifications from the Revenue Agency.
read also Tax return 2024: instructions, deadlines and news Pre-compiled declaration also for the self-employed: when must the CU be delivered? Until last year, the pre-compiled declaration was available only for those who declare income with the 730 form and not for those who declare income with the Natural Persons form.
From the 2023 tax year, 2024 declarations, on an experimental basis the pre-compiled declaration is also available for natural persons other than employees and pensioners, including VAT number holders (entrepreneurs and professionals).
This is established by article 19 of the legislative decree of 8 January 2024, n.
1, on the subject of rationalization and simplification of the rules regarding tax obligations.
From here the doubts arise, that is: can the self-employed CU form be presented by October 31st or must it be presented by March 16th (March 18th for 2024)? read also Single Certification 2024, the news with single cheque, tips and more autonomous CU 2024, delivery by 31 October, but it is recommended to comply by 18 March The Agency with Resolution 13/E of 2024 has provided clarifications on the matter .
He underlines that the CU for self-employed workers can be presented by 31 October, but invites tax withholding agents who have paid compensation that cannot be declared with form 730 to prepare the form for the withholdings made on compensation paid to workers by 18 March 2024.
self-employed workers and professionals, in order to allow the Revenue Agency to make the pre-compiled declaration available to taxpayers, professionals and Caf, even if on an experimental basis.
In the Resolution, the Revenue Agency now underlines that for the 2025 Single Certifications relating to the 2024 tax year there will be only one unified deadline for submission: 16 March.
Finally, the possibility remains for tax withholding agents to deliver the CU form by 31 October for Certifications containing only income that cannot be declared either with form 730 or with the Income model for natural persons, such as for example income subject to separate taxation for which there is no possibility of opting in the declaration for ordinary taxation such as arrears and severance pay.
read also Model 770/2024, who must present it and deadlines