Tax Submission and Self Employment for You

“Self-employment activity” means the execution of a work or a service against payment in an autonomous way (i.e. without subordination constraints towards the client). The exercise of these activities must therefore be habitual (i.e. carried out with a certain frequency), even if not necessarily exclusive.

The Right Decisions

For it to be self-employed, it is not in fact necessary that the activity in question is the only one, but it could also be only the “second job” alongside a main job or other activities. However, as the parameters are quite generic, we always invite you to take advantage of professional advice to evaluate your specific case. In your decision making make use of the tax return calculator.

How to make the tax return in self-employment?

After having established which characteristics distinguish the self-employed person, we will try to understand how a self-employed person must behave in order to fulfill their tax obligations.

  • In 2015, following the tax reform, the Single Certification was introduced, which replaces the old CUD model. It is a document that applies both to income from employment and similar and to income from self-employment. Moreover, it also includes commissions, miscellaneous income and income deriving from short rental contracts, a novelty introduced last year with the so-called Airbnb tax.
  • This certification proves the receipt of an income by the taxpayer, whether dependent or self-employed, and must be completed by the withholding agents, i.e. employers, pension institutions and clients. Subsequently, the ordinary 2019 single certification model must be sent to the Revenue Agency, while the worker will be given the summary 2019 single certification model.
  • The 2019 single certification, in addition to certifying the payment of income in 2020, also serves for the purposes of the 2019 tax return.

Since 2019, the new pre- filled Income Model has been introduced for professionals, self-employed, artisans and traders, made available on the web portal of the Revenue Agency dedicated to the pre- filled, where self-employed workers can independently fill out their own declaration. This task can obviously be delegated to third parties, to an accountant for example, an option that we recommend in such delicate matters. Using the tax return calculator offers great support.

What are the Directives

At the link indicated, you will find below the section “The steps to follow”, with the 8 steps on which you can click. After checking if you need to enable (step 1: “Check if you need to enable”), you can continue by selecting “access your precompiled declaration”.

  • At step 5 you will find the item ” Choose the model ” in this section you will have the possibility to access the “Guided model selection”, simply by answering “yes” to the question “Do you want to be guided in choosing the declaration model?”. At this point you will be asked questions and based on your answers and statements submitted in previous years you will be advised on the most suitable model.