Fisco, the Single Certification model is online: here’s how it works. Green light for the fuel bonus and the new deductions for children

The drafts of the single certification and VAT 2023 models, with the relative instructions, are available on the website of the Revenue Agency. Among the innovations this year, communicates the Agency, the introduction of the new ‘CS’ framework in the VAT model and the entry into the Single Certification of the new criteria for the attribution of deductions for dependent family members, supplementary treatment and fuel bonuses, which can be paid to employees by private sector employers.
Among the innovations present in the updated version of the Single Certification, the Revenue Agency reports in detail the management of the fuel bonus, excluded from taxation up to a maximum of 200 euros per worker, recognized by private employers; the new criteria for the attribution of deductions for dependent family members, which take into account the single and universal allowance paid by INPS starting from March 2022 and the end of the previous regime of tax deductions for minor dependent children aged 21; the new methods for attributing the supplementary treatment recognized in the case of total income not exceeding 15,000 euros but attributable, in the presence of certain requisites, also in the case of income up to 28,000 euros.
The VAT return model has also been updated to accommodate the regulatory changes of 2022. Among the updates, the possibility is introduced to the ‘VO’ framework for wine tourism companies to revoke the previously expressed choice of being subject to the VAT deduction and the determination of income in the ordinary way. Furthermore, a new framework, called ‘CS’, has been envisaged in the model to allow taxpayers of the extraordinary contribution against high bills (provided for by article 37 of Legislative Decree no. 21/2022) to fulfill the related declaratory obligations. The framework, specifies the Agency, must be completed exclusively by subjects for whom the conditions for the application of the contribution are met and who are required to make the payments established by the law.