What is Certificazione Unica and Modello 770?
The Certificazione Unica (CU) is the annual statement a withholding agent gives recipients and the Agenzia delle Entrate by 16 March. The Modello 770 is the annual summary of withholding taxes, due by 31 October.
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Example
A company that paid employees and freelancers in the previous year gives each recipient their CU and sends the CUs to the Agenzia delle Entrate by 16 March. It then files the Modello 770 by 31 October.
How Certificazione Unica and Modello 770 works in Italy
A withholding agent (sostituto d'imposta) must give the CU to recipients and send it to the Agenzia delle Entrate by 16 March. The deadline is 30 April for CUs that contain only self-employment income. The Modello 770 is due by 31 October.
Monthly withholding tax and INPS contributions are paid by F24 on the 16th of the following month. The monthly date needs a check against the Agenzia scadenzario for the month in question.
AccountsOS tracks these dates and does not submit the CU or the 770.
Related terms
INPS (Istituto Nazionale della Previdenza Sociale) runs Italian social security. For employees, the FPLD contribution is 33.00% of gross pay in total, of which 9.19% is the employee share.
The modello F24 is the payment form Italian taxpayers use to pay IRES, IRAP, IVA, withholding tax and INPS contributions to the Agenzia delle Entrate and INPS.
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