Obligations, methods and deadlines for issue and transmission of 2020 Income Certification Form (CU) for remuneration and commissions paid to taxpayers on Flat-Tax regime

Individuals in a Flat-Tax regime must issue a 2020 CU to entities in which during 2019 had declared:

– Income from employment or similar

– Income other that the one indicated above, on which withholding tax was optionally operated.

The 2020 C.U. must not be issued in reference of income in which the taxpayer has not held the qualification of withholding tax agent in accordance with art. 1 paragraph 69 of the 2015 Stability Law. When preparing the Income Tax Return the amount of income perceived by the Flat Tax individual must be indicated in the RS section with all the complete data of the perceiving subject in which the Withholding Tax was not carried out. In the same way, it will be necessary to include the income as mentioned above when the perceiving subject holds a Flat-Tax regime and it has not applied the Withholding Tax as stated in the ex-Art. 1 paragraph 69 of the law no. 190 of 2014.

The deadline for the electronic transmission of the Income Certification Form is:

• March 9, 2020 (due to the fact that the ordinary date is March 7 and this year it falls on a Saturday), the Income that should go in the prefilled Income Tax Form, therefore a C.U. issued from Flat Tax regime individuals to their employees.
• November 20, 2020 Other kind of income that do not go in the prefilled Income Tax Form, therefore a C.U. issued by Flat-Tax regime Individuals for the remunerations and commissions towards other Flat Tax Regime Individuals