Economy

One Certificate 2022: Penalties and Rules

For those who omit, delay, or never provide the only 2022 certification, certain types of penalties are envisaged. In some cases, it is possible to use diligent repentance: let’s see in which and what the consequences are for those in default.

If the taxpayer makes mistakes, the delivery is delayed or not at all 1 certificate For 2022, more or less stringent penalties are envisaged. What is the deadline for submitting the document? For the second year in a row, both deadlines to send torevenue agency The delivery to the worker must take place on the same date.

In detail this is March 16, 2022. What happens to those in default? Let’s find out together!

Single Testimony: Below are the penalties provided

tax calculation

Let’s see what penalties due For taxpayers who do not comply with the deadline for the delivery of the individual certificate, set on March 16, 2022. The stipulated penalties are as follows:


Read also: One certificate 2022: Expiry and who has to submit it


In the event of omission, delay, or invalidity of the certificate, it is expected 100 euros for one certificate A maximum 50,000 euros per year A blocking agent. For those who submit the incorrect single certificate by March 16th, but correct it within 5 days, there is no penalty. On the other hand, those who correct it within 60 days are entitled to €33.33 per single certificate with a maximum of €20,000 per year and withholding tax.

See also  Individual certification extension 2021: premise April 30

CU: When is toiling repentance applied?

tax payments

However, taxpayers can benefit from active repentance To automatically settle their situation with the tax authorities, in connection with omissions or unlawful acts. With repentance, every form of crime is remedied, with a lower fine with a share of interest.

In case One certificate 2022Active repentance can only be requested when the document has been processed within 60 days from the deadline. Maximum fines can range from 100 to 50 thousand euros, in the worst case.

Thelma Binder

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