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  • Studio Paci

2024 Italian Tax Reform: Elimination of the Certificazione Unica Model for flat-rate Taxpayers

The Introduction of Significant Tax Simplification for Flat-rate Taxpayers from the Tax Year 2024

The Simplification Decree for Fiscal Duties (Legislative Decree no. 1 of 2024) has mandated the removal of the Unique Certification (CU, Certificazione Unica Model) requirement for entities operating under the flat-rate or advantageous schemes.

This measure was taken to make tax management for small taxpayers more efficient and less burdensome, a group that constitutes a significant portion of the Italian economic fabric.


📜 Regulatory Context and Streamlining of Duties

The Simplification Decree, published in the Official Gazette no. 9 on January 12, 2024, has introduced various changes to the Italian tax landscape, aiming at a rationalization and simplification of duties for taxpayers.

Article 3 of the decree amends article 4 of the Presidential Decree no. 322/1998, specifying that, starting from the tax year 2024, it is no longer necessary to issue the Unique Certification for payments made to flat-rate taxpayers and subjects in advantageous fiscal regimes.

This provision aims to eliminate unnecessary bureaucratic burdens for tax substitutes, leveraging the automatic availability of compensation data for subjects under flat-rate and minimal regimes at the Revenue Agency's archives.


🔄 Impacts and Introduced Simplifications

The elimination of the CU for flat-rate entities follows the logic of streamlining procedures and reducing bureaucratic red tape.

The Revenue Agency, through the Exchange System, now has direct access to all data related to the compensation received by flat-rate entities, making it effectively superfluous for obligated subjects to compile the Unique Certification.

This legislative change results in a reduction of administrative burdens for professionals and businesses, allowing them to focus more on their productive activities without worrying about complex bureaucratic procedures.


What Does the Elimination of the Unique Certification for Flat-rate Taxpayers from 2024 Mean?

The elimination of the Unique Certification (CU) represents a significant tax simplification for taxpayers operating under the flat-rate or advantageous regimes. From this year, it will no longer be necessary for these subjects to receive the CU thanks to direct access to compensation data by the Revenue Agency.

This change aims to reduce bureaucratic and administrative burdens, facilitating tax management and allowing professionals and businesses to concentrate on their activities.


What Are the Main Innovations of the Simplification Decree for Fiscal Duties of 2024?

The Simplification Decree introduces various innovations for the fiscal year 2024, including the elimination of the CU obligation for flat-rate taxpayers, the introduction of tax relief for certain categories of workers, and the reorganization of sporting labor. Moreover, the obligation of electronic invoicing is extended to all VAT number holders, further simplifying fiscal duties.


Which Subjects Are Affected by the Exemption of the Unique Certification in 2024?

Subjects affected by the exemption of the Unique Certification include those who correspond compensations, in any form, to taxpayers who apply the flat-rate or advantageous fiscal regime.

This legislative change applies starting from the tax year 2024, lightening the duties for a vast number of tax substitutes and benefiting about 1.8 million subjects with fiscally advantageous regimes.


What Are the Deadlines for the Submission of the Unique Certification in 2024?

For the tax year 2023, the last deadline for submitting the Unique Certification to workers is set for March 18, 2024.

For CUs that only include exempt incomes or those not declarable through the pre-filled tax return, the deadline is extended to October 31, 2024.

These dates represent the last obligations of submission before the actual elimination of the CU obligation for flat-rate taxpayers and those under advantageous regimes from 2025.

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