Deadline and who can still submit

October 31st is the last day to file the 2022 Single Certificate of Income Exempt or Exempt from a pre-filled tax return. Let’s see the procedure to follow in the following article.

there unique certificate It is the document that withholding agents are required to submit annually to the Revenue Agency, to communicate data on deductions work and others Subscription and insurance data of employees, similar collaborators and the self-employed.

The regular deadline is set at March 16, 2022but includes electronic transmission of certificates exclusively Income is exempt or not authorized by pre-filled declaration During the Model 770 submission deadline, or October 31.

One Certificate 2022: Expiration and How It Works

The 1 certificate form Concerning the data of the deductions made in 2021 and on the subscription and insurance data for employees and the like and cooperating with the self-employed Posted on March 16, 2022, but for Income that is exempt or excluded from a pre-completed tax return Electronic transmission of certificates with exempt or unauthorized income can be done exclusively by pre-filled declaration during the Model 770 submission deadline, which for this year corresponds to October 31.

For 2022 they are available two copies From the document:

• there One normal certificatei.e. the applicable copy of the certificate, which must be sent directly to the Revenue Agency;
• there One synthetic certificatea simplified copy of the certificate to be delivered to the recipient (employee, coordinating and continuing collaborator, intern, freelance worker or occasional collaborator) by the employer by March 16, 2022 or within 12 days of its request in the event of a break in the employment relationship.

One certification 2022: when it is mandatory

I Obligation to send 2022 individual certificate Those who paid in 2021:

• Amounts or values ​​subject to withholding tax;
• Social Security and Welfare contributions and/or insurance premiums owed to INAIL;
• Amounts and values ​​for which withholding taxes are not envisaged but are subject to the contribution due to INPS (eg foreign companies employing Italian workers abroad who are insured in Italy). To this end, the persons concerned shall, through individual certification, communicate the data relating to the employees concerned, by filling in the appropriate box provided to INPS in the section relating to social security and welfare data;
• INAIL insurance office holders who, through individual certification, must communicate data regarding insured employees, by filling in the appropriate box provided to the Institute. In particular, all persons required for workers’ insurance to whom mandatory protection against accidents and occupational diseases applies, as well as the obligation to report by name, must submit one certificate;
• Departments withholding taxes in any case registered in departments incorporated with the INPS for the management of public servants, as well as entities that have employees registered by selection with the INPS for the management of public servants. Returns must also be completed through withholding agents with only employees registered with the ENPDEP Insurance Department. Dispatch can be done directly or through authorized intermediaries.