Single Certification and Annual VAT Declaration – The definitive models for the 2025 season are online

Purpose:

The Italian Revenue Agency has released definitive models for the 2025 tax season, including the Unique Certification (Certificazione Unica) and Annual IVA Declaration. These updates aim to provide a streamlined process for taxpayers and businesses to fulfill their tax obligations.

Effects on Industry:

The new Certificazione Unica features an updated “bonus tredicesima” provision, which recognizes a 100-euro indemnity for workers with specific economic and family conditions. Additionally, the certification has been revised to reflect changes in labor laws related to sports and fringe benefits. This update will primarily impact small businesses, freelancers, and individuals who rely on these tax credits.

The new IVA models (IVA and IVA Base) have also been finalized, introducing a “VO” section that accounts for options available to volunteer organizations, social promotion associations, and young agricultural enterprises operating under favorable conditions. This development is expected to impact businesses in the agritourism sector and those with special tax arrangements.

Relevant Stakeholders:

The Unique Certification and IVA Declaration updates will affect various stakeholders:

• Taxpayers and business owners relying on specific economic and family conditions for tax benefits
• Freelancers, small businesses, and entrepreneurs operating in the tourism, hospitality, and agriculture sectors
• Volunteer organizations, social promotion associations, and young agricultural enterprises with special tax arrangements

Next Steps:

To comply with these updates, taxpayers and businesses should:

• Utilize the new Certificazione Unica and IVA models for the 2025 tax season
• Review their eligibility for the “bonus tredicesima” provision or other tax credits and benefits
• Ensure accurate reporting of labor-related expenses and fringe benefits

Any Other Relevant Information:

The Italian Revenue Agency has published the definitive models, along with technical specifications, on its official website. Taxpayers and businesses are encouraged to consult these resources for detailed information and guidance.

Moreover, it is essential for stakeholders to remain aware of future updates, revisions, or changes that might affect their tax obligations or benefits. Regular monitoring of official government announcements will help mitigate any potential disruptions.