Single 2024 replacement or corrective certification: sent within 5 days to avoid sanctions

Anyone who has received an error message in the transmission of CU2024 is still within the deadline for the correction without penalties.
In these cases we speak of Single Certification 2024, replacement or corrective: if the document is sent within 5 days of the deadline of 18 March 2024, sanctions are avoided.
In case of errors in the CU, or if the document has been rejected, it is possible to send it again within five days.
In this way the sanctions foreseen for late sending or failure to send will not be applied.
But since when do we start counting the five days allowed to correct and resend the CU form rejected by the Revenue Agency? The answer is in the instructions of the Financial Administration.
Single Certification 2024 rejected, sending corrective CU within 5 days from the date of rejection.
The Single Certification must be sent every year by March 16th, in 2024 this date coincided with a Saturday, for this reason the sending deadline was extended to March 18th.
March.
Despite this small deferral, there may however be errors.
These can be remedied within 5 days.
The first situation to consider is that of the new submission of a single certification rejected by the Revenue Agency, with the rejection communicated close to or even after the expiry date.
Even in this case it will be possible to send a single certification to replace the previous one within five days.
read also Single Certification 2024, the news with single cheque, tips and more Five days which, as specified by the Revenue Agency itself in the instructions of the CU 2024 form, start from the date contained in the communication certifying the reasons for the rejection ( ministerial circular no.
195/E of 1999).
They will therefore be considered timely and no sanctions will be applied to the 2024 Single Certifications sent within the ordinary deadline (18 March 2024), rejected by the electronic services, and "sent again within five days following the date contained in the rejection communication".
We remind you that the electronic service immediately returns a message after sending, which only confirms the receipt of the file, while at a later stage it also communicates the outcome, i.e.
it informs the subject if there are errors or reasons for rejecting the CU2024.
Incorrect single certification 2023, replacement CU sent within 5 days of the deadline.
From when the five days begin if the replacement CU is sent to correct errors contained in the single certification sent within the ordinary deadline (and not rejected by the Revenue Agency) ? In this case, the five additional days must be calculated starting from the expiry date, 18 March 2024, considering the calendar days (therefore including Saturday and Sunday).
In summary, for sending the single certification replacing a CU form sent by the deadline, the deadline is set at 23 March 2023 and in this case there are no sanctions.
In both cases it is specified that the possibility of deferral within five days of the deadline applies only in cases in which the single certification to be corrected or rectified has been sent within the ordinary deadline.
In short, communications sent within the established deadlines but rejected by the electronic service, provided they are retransmitted within five days following the date contained in the communication certifying the reason for the rejection.
Sanctions in case of errors or delays in sending the CU (ex Cud) 2023 form.
In case of delay or errors in the electronic sending of the Single Certifications, the sanctions applied are those provided for by the combined Stability Law 2016, by Legislative Decree 158 /2015 and 151/2015.
In the following table, the sanctions envisaged: Case in point Sanctions foreseen Omitted, late or incorrect Single Certification 100 euros per single certification with a maximum limit of 50 thousand euros per year and withholding tax Incorrect Single Certification sent by 18 March 2024, then corrected and sent again within 5 days, no penalty Incorrect Single Certification sent by 18 March 2024, then corrected and sent again within 60 days 33.33 euros per single certification with a maximum limit of 20 thousand euros per year and withholding tax The maximum limit of sanctions applicable to each withholding agent cannot exceed 50 thousand euros.
If the certification is sent correctly within 60 days of the March 18th deadline (or for CUs without income that can be reported in the pre-compiled form, October 31st), the fine is reduced to a third, with a maximum of 20 thousand euros.
read also 2022 Single Certification Sanctions for incorrect, omitted or late declaration