Single certifications for self-employed workers: official extension to 31 October 2024
With the resolution number 13/E published a few minutes ago, the Revenue Agency has effectively “extended” the deadline for single certifications for self-employed workers to October 31, 2024.
Official extension of autonomous CU to 31 October 2024
Revenue Agency Resolution number 13/E of 4 March 2024
The controversy arose because the natural deadline of March 16th – 18 March 2024 – for several years it was considered automatically extended to the same deadline as the 770 form. In other words, no sanctions were applied on self-employed CUs sent within the deadline model 770even if those of the employees had to be sent first.
In instructions for the CU 2024 model published by the Revenue Agency there are no specific indications on the deadlines to be respected, but it is the provision of 29 February last and relating to Income model indicating the deadline of 16 March also valid for self-employed CUs (unlike what was foreseen in previous years).
Generally speaking, please note that unique certifications containing exclusively exempt or non-declarable income using the pre-compiled declaration they can be sent within the month of October, together with the model 770.
The canonical deadline of March 16th – which for the current year is postponed to Monday the 18th – has therefore left out the CU of the self-employedat least until last year.
A rule that could have been eliminated for the current year in light of the changes regarding pre-compiled tax returns provided for by Legislative Decree no. 1/2024.
Legislative Decree 1/2024 which, at least on this point, must be considered superseded by the interpretation of the financial administration referred to in Resolution 13/E of the Revenue Agency.
2024-03-04 19:41:09
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