the codes for filling in the CU form


Single Certification 2021, what are the codes to be included in the CU model? A summary table of the figures to be used to certify self-employment, commissions and various incomes. The instructions of the Revenue Agency in view of the deadline of March 16, 2021.

Single Certification 2021, what are the codes to be included in CU model? The instructions come fromRevenue Agency. In view of the deadline of March 16, 2021, an overview of the figures useful for certifying self-employment, commissions and various incomes.

The Single Certification is the tool that i employers and, more generally i withholding agents, must be used to certify the income from employment and similar, the income from self-employment, commissions and other income and the payments deriving from short lease contracts.

From this year on March 16 marks one double deadline:

  • the delivery of the synthetic model to the person who received the sums paid;
  • sending the ordinary model to the Revenue Agency.
Ordinary CU 2021 model
Download the ordinary model of the 2021 Single Certification

The term is longer, October 31, 2021, for single certifications that contain only exempt or non-declarable income through the pre-filled tax return.

Single Certification 2021: the codes for filling in the CU form

The document to fill out to send the flow of information to the Inland Revenue consists of three parts:

  • Frontispiece, hosts the 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 submission;
  • CT framework with information regarding the electronic receipt of data relating to the 730-4 forms made available by the Revenue Agency;
  • Single Certification 2021, all the tax data and social security contributions useful for certifying the various sums.
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In particular i withholding agents that they have to certify self-employment, commissions and various incomes must refer to the dedicated section and, in addition to reason of the income type, in the section useful to indicate the data relating to the sums paid in point 6 they must enter a specific code to categorize the sums paid out.

Below, one table of all codes to use.

Code Type of sums paid out
1 sums that did not contribute to forming the taxable income (90 percent of the amount paid), relating to the remuneration received by teachers and researchers on the basis of the provisions of Legislative Decree no. 185 converted, with amendments by Law no. 2 of 28 January 2009. The related reimbursement of expenses must also be included
5 sums paid that did not contribute to forming taxable income (50 per cent of the amount paid), relating to the remuneration received by expatriate workers who have returned to Italy from abroad and who have started a self-employment or business activity, based on as established by Article 16 of Legislative Decree n. 147 of 2015 amended by law no. 232 of 11 December 2016
6 Universal civil service allowances pursuant to art. 16 of the Legislative Decree. n. 40 of 2017 for which the law provided for their exemption
7 provision of other income not subject to withholding
8 provision of exempt income or sums that do not constitute income
9 sums paid that did not contribute to form the taxable income (70 percent of the amount paid) relating to the remuneration received by the expatriate workers, on the basis of the provisions of paragraph 1, of article 16 of Legislative Decree n. 147 of 2015 amended by Legislative Decree 30 April 2019, n. 34. For workers who returned to Italy from 30 April 2019 to 2 July 2019, the use of this facility is subject to the issue of the ministerial decree referred to in paragraph 2, of art. 13-ter of the decree-law 26 October 2019, n. 124, converted, with modifications, by law 19

December 2019, n. 157
10 sums paid that did not contribute to form the taxable income (90 percent of the amount paid), relating to the remuneration received by expatriate workers, on the basis of the provisions of paragraph 5-bis, of article 16 of

Legislative Decree n. 147 of 2015 amended by Legislative Decree 30 April 2019, n. 34. For workers who returned to Italy from 30 April 2019 to 2 July 2019, the use of this facility is subject to the issue of the ministerial decree referred to in paragraph 2, of art. 13-ter of the decree-law 26 October 2019, n. 124, converted, with modifications, by the law of 19 December 2019, n. 157
11 sums paid that did not contribute to forming the taxable income (50 per cent of the amount paid), relating to the remuneration received by expatriate workers who have transferred their residence to Italy starting from 30 April 2019, based on the provisions of paragraph 5 -quater, of article 16 of Legislative Decree n. 147 of 2015 amended by Legislative Decree 30 April 2019, n. 34
12 remuneration, not subject to withholding tax, paid to subjects in the flat-rate regime referred to in Article 1, of Law 190/2014
13 remuneration received in the period between 17 March 2020 and 31 May 2020 not subject to the withholding taxes referred to in articles 25 and 25-bis of the Presidential Decree of 29 September 1973, n. 600, by the withholding agent, based on the provisions of article 19, paragraph 1 of decree-law no. 23 of 2020
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All the instructions for completing the Unique Certification updated as of February 5, 2021.

Revenue Agency – Instructions for compiling and sending the CU 2021 form
Download the instructions for the compilation and electronic submission of the 2021 Single Certification

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