Certificazione Unica

Single Certification 2024, the news with single cheque, tips and more

With the provision of 16 January 2024 of the Revenue Agency, the definitive CU 2024 form was approved with related instructions for filling it out.
There are many new features for the current year deriving mainly from the tax rules included in the 2023 budget law.
By 16 March the 2024 Single Certification must be delivered not only to those who received income during 2023, but must also be sent to Revenue Agency.
A single deadline, therefore, for a double fulfillment.
The extension for certifications containing exclusively exempt or non-declarable income with form 730/2024 remains set for October 31st.
The model indicates: income from employee and similar work subject to ordinary, separate taxation, withholding tax or substitute tax; income from self-employment and other income, as defined by articles 53 and 67 of the Consolidated Law on Income Taxes (TUIR); total sum of commissions (commission relationships, agency, business procurement, mediation…); compensation and sums paid following seizures by third parties and expropriation procedures; fees paid for procurement contracts; indemnities paid in the event of termination of agency relationships, notarial functions and sporting activities; withholding tax; deductions made.
What are the new features to be respected when preparing the CU 2024 model? Here are the changes resulting from the legislative changes made in the last year.
Unica Certification 2024, all the news Unica Certification 2024: sending flat-rate Unica Certification 2024 by 16 March CU 2024 for single allowance What's new in the CU 2024 for sports workers Taxation of tips Taxation of fringe benefits Single Certification 2024: the Agency's instructions of Revenue Single Certification 2024: submission by 16 March The single certification was introduced with Legislative Decree 175 of 2014 and replaced the CUD and other models for self-employed and employed work.
This is a fundamental document for the purposes of the tax return because it summarizes the income accrued, including commissions, withholdings and deductions made.
It must be delivered to workers every year and is also sent to the Revenue Agency which uses the form as the basis for preparing the pre-compiled tax return.
Employers give it to their employees and INPS does the same thing to pensioners and recipients of other benefits.
For the employer, withholding agent, the electronic sending of the CU form is mandatory.
In 2024, the submission for employees and pensioners must be done by March 16 (and the submission to the Revenue Agency must be made by the same date).
For the sums paid to self-employed workers, the electronic transmission can be carried out within the same deadline as the 770 form.
Based on article 16 of the Simplifications decree from 2025, the 770 form should be archived.
read also Model 770, we are moving towards abolition, this is how the withholdings will be declared Single Certification flat-rates 2024 Article 3 of the Tax Simplifications decree provides for the elimination of the obligation of the Single Certification for subjects who have joined the flat-rate regime or other advantageous tax regime.
However, it is underlined that this obligation ceases starting from the 2024 tax year, this implies that it must still be prepared for the 2023 tax year.
It follows that those who have joined the flat-rate regime, or other advantageous regime, must send the CU relating to the entitlements paid in 2023 by 16 March 2024.
Article 3 of the Fiscal Simplifications decree applies both to the sending of the CU to Revenue Agency, and to the sending to the recipients.
read also Single Certification for minimum and flat rates, goodbye to CU from 2024 CU 2024 for Single Allowance From 1 March 2022 with the introduction of the Single Allowance, the rules relating to deductions for dependent children have been modified.
With Resolution no.
55 of 3 October 2023, the Revenue Agency provided the necessary information to correctly fill out this section in 2024.
However, the information provided was partly superseded by Note 386245 of 27 October 2023 from the Revenue Agency.
The general rule is that the children's personal data must be indicated in the Single Certification in the event that the parent must claim tax deductions or deductions.
However, the Note specifies that the withholding agent is not required to indicate the data (tax code) of the dependent children for whom the Single Allowance is received.
However, there are exceptions to this general rule and they are: employee who, during the tax adjustment, asks the tax withholding agent to recognize deductions for expenses for children; presence of concessions in the calculation of regional surtaxes; in the presence of company benefits and services recognized to employees in favor of their children and which do not contribute to the determination of income (for example courses), within the non-taxable limit of 3,000 euros; when the employee requests recognition of deductions for dependent children (over the age of 21).
read also Single check, what is the new payment arriving these days? What's new in the CU 2024 for sports workers In 2023 the Sports Reform came into force, this also has repercussions on the CU model to be delivered to sports workers.
The new rules came into force on 1 July 2023, it follows that there will be a double regime for the tax year just ended: the compensation received by sports workers until 30 June 2023 is considered "other income"; those received from 1 July to 31 December are, however, considered "income from employment and similar".
It follows that for income received starting from 1 July the deductions and deductions foreseen for this type of compensation must also be applied, obviously pro rata.
For other incomes, earned from 1 January 2023 to 30 June 2023, no deduction is foreseen.
Taxation of tips There is also news in relation to the new taxation of tips for the tourism sector.
Starting from 1 January 2023 (2023 budget law), the new regulation on the taxation of tips in the tourism sector will apply.
The legislation provides that donations made to workers in the tourism sector are subject to substitute taxation at a rate of 5%.
In order for the substitute taxation to apply, the worker, employed in the private sector, must not have received income exceeding 50,000 euros in the previous year.
There is also a further limit: the preferential taxation can be applied within the limit of 25% of the income received in the year for the related work services.
The worker can also expressly waive this substitute taxation by communicating this to the employer.
In the instructions issued by the Revenue Agency it is specified that: in point 651 the amount of 25% of the income received must be indicated; in point 652 the amount of tips subject to substitute taxation must be reported; in point 653 the amount of the substitute tax applied on the sums paid by customers to workers as donations must be reported.
Fringe benefit taxation Among the advantages recognized to workers with children is the raising of the threshold of fringe benefits not subject to taxation.
In this case the Revenue Agency's instructions indicate that these amounts must be indicated in point 475 of the CU2024 form.
Amounts exceeding 3,000 euros as fringe benefits are fully taxed according to ordinary rules and contribute to the formation of the tax base.
Field 475 must also indicate the value of the fuel bonuses granted during the employment relationship, regardless of their amount.
Single Certification 2024: instructions from the Revenue Agency The CU 2024 Form, single certification, must be used by tax withholding agents, including State Administrations, to transmit to the Revenue Agency the tax data relating to withholdings made in the year 2023 and the other required contribution and insurance data.
As specified, the electronic flow to be sent to the Agency is made up of: Cover page which contains information relating to the type of communication, the data of the substitute, the data relating to the representative signing the communication, the signature of the communication and the commitment to electronic presentation; CT table in which the information regarding the electronic reception of the data relating to the 730 forms made available by the Revenue Agency is reported; Single Certification 2024 which reports the tax and social security data relating to the employee, assimilated and tax assistance certifications and to the self-employment, commission and other income certifications as well as the tax data relating to the income certifications relating to short-term rentals.
The flow must be submitted exclusively electronically and can be transmitted directly by the person required to carry out the communication or through an authorized intermediary.
The document is considered submitted on the day on which the receipt of the data by the Revenue Agency is concluded.
Proof of the presentation of the flow is given by the communication certifying the receipt of the data, issued electronically.

Author: A.W.M.

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