Withholding tax suffered and Certificazioni Uniche

What it is for

If you are a freelancer, customers with a VAT number retain withholding tax (ritenuta d’acconto) on your invoices and pay it on your behalf. You deduct it from your income tax return. The register adds it up by the year the customer pays you, the same rule as the Certificazione Unica (CU, the annual withholding certificate) the customer issues to you, and helps you check that the CUs you receive are correct.

How to browse it

1. Open Accounting, then More → Withholding tax register.
2. Choose the Year.
3. For each invoice with withholding collected in the year read Collected, Fees and Withholding, with the withholding type and rate.
4. At the bottom are the totals of Fees and Withholding suffered.
5. Print with PDF or export with More → Export CSV for the accountant.

A partly paid invoice counts only for the share collected; the rest appears as “… still to collect” and moves to the year the payment arrives. Credit notes remove fees and withholding in the year of their date.

Recording the Certificazione Unica

1. In the By customer and Certificazioni Uniche table tap Record CU next to the customer.
2. Enter the Certified withholding and, optionally, the Certified fees and the Received on date.
3. Tap Save. To correct it use Edit CU.

What Nanus checks

• If the CU withholding differs from the amount calculated from collected invoices, a warning shows both amounts and the difference.
• From 17 March of the following year it flags customers with withholding for whom you have not recorded the CU yet, which was due by 16 March.

For the register to be right, record invoice receipts on the due items with the actual payment date.

See also

• Withholding tax and pension fund
• Record a receipt or a payment
• Sales and purchase VAT registers