Every year, employers deliver the single certification (formerly CUD) to their employees, and INPS does the same thing for pensioners and other benefits. However, not everyone knows what the purpose of the single certification is. It is one of the fundamental documents for the purpose of filing the tax return, both for retirees and for employees.
What the Employer Offers
For the employer, withholding agent, the electronic submission of the tax form is mandatory, although according to two different deadlines.
- If the delivery to the recipient must be made for all by the same date, the deadline for electronic delivery is differentiated on the basis of the employment relationship that took place during the year.
- For employees and retirees, the sending is made by 7 March of each year (9 March in 2020), while for the sums paid to self-employed workers, the electronic transmission can be carried out within the same deadline as the 770 form , set to October 31st.
- The single certification represents one of the requirements for withholding agents, employers or pension institutions, and is at the same time the prerequisite for workers and retirees to be able to submit the tax return.
The Certifications
The single 2020 certification replaced the old CUD model five years ago, and is transmitted electronically to the Revenue Agency and delivered to the worker in order to certify the income from employment and similar paid by the employer (withholding tax) to the worker (replaced) during the 2019 tax period.
In this article we try to understand what the unique 2020 certification is and what it is for. Using the tax refund calculator is a nice idea there.
What is the single tax 2020 certification and what is it for?
The 2020 single certification is a tax document proving the receipt of an income by a taxpayer (employee or self-employed).
- The single tax 2020 certification is issued and sent by the person who made the payment. Obviously this is the employer (withholding agent) in the case of employees (replaced), also in the public sector, as well as INPS for retirees.
- For employees, the single 2020 certification assumes particular importance since the related data are essential for the compilation of the pre-filled form.
- In other words, the single 2020 certification allows the Revenue Agency to have the data relating to employee income that will be included in the pre-filled form.
Single certification 2020: reception and storage
Employees and self-employed workers will receive the unique 2020 certification by March 31st.
The employer can deliver the single 2020 certification to the worker in two different ways:
- in paper form
- via mail.
The single certification tax 2020 in paper form consists of two sheets:
The first sheet contains all the personal data of those who received the income, in addition to the signature by the employer. The second sheet shows the tax data typical of the single certification or the income paid and the deductions made, broken down by type.
