Help, news and what changes

One certification 2021 For taxpayers in Flat rate chart, what is it Ads?

The instructions The Revenue Agency has been updated to assemble the previous CUD model, given the new model is being created Code 12 Especially because I am Flat rates And the Code 13 In accordance with the provisions of the Liquidity Decree.

Below we see What are the changes To aggregate a 2021 taxpayer currency unit on a flat rate basis.

One Flat Rate Certificate 2021: Instructions, News and What Changes

The instructions To aggregate the individual certification, in particular point 6, it changes again in 2021.

The theme of change is creation Code 12, To be used specifically by taxpayers on a flat-rate basis.

The Code 12 Therefore it should be used for compensation that is not subject to withholding tax paid to holders of VAT number on a flat rate basis.

Indeed, in the past year a distinction has been made between the amounts that make up the income that will be announced, to be indicated Code 7, And those indicated Exempt income – That is, it does not constitute the recipient’s taxable income – it is denoted with Code 8.

New Flat Rate Certificate 2021: Code 13

As expected, last year Inland Revenue changed instructions to complete the Single Certification, “double” Code 7.

This year, in addition to creating Code 12, the Code 13 A reward received between March 17, 2020 and May 31, 2020 is not subject to withholding taxes in accordance with Article. 25 and 25 bis, Presidential Decree of September 29, 1973, N. 600, at option in relation to the provisions of Article. 19 Paragraph 1 of the Liquidity Decree.

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Provision of liquidity decree indicates a reward:

  • Income from self-employment;
  • Committee reports
  • Agency;
  • Mediation and the like.

The ruling gave the right to self-employed workers, agents and representatives not to be subject to withholding taxes in the event that they did not receive in 2019 a wage of more than 400,000 euros and in the previous month had not incurred the costs of dependent work or the like.

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