Single Certification 2022, less taxes for the “security and defense sector” – NSM

730, Unica Certification, VAT and 770. The final version of the 2022 models is online. From the first home bonus for the under 36 to anti Covid-19 goods and services, in addition to less taxes for the “security sector” .

The forms and instructions for declarations 730, Unica Certification, 770 and VAT for 2022 are ready on the Revenue website. The Revenue Agency announced it with a press release yesterday, January 14, 2022.

Among the main innovations, the entry in 730 of the Superbonus for the removal of architectural barriers, the possibility in the CU to indicate new tax reductions on income, and the inclusion of some fields, in the VAT model, relating to the goods and services needed in the fight against the Covid-19 pandemic.

For CU 2022, the approval also concerned the technical specifications for the electronic transmission of data, to be carried out in February and up to March 16, 2022.

From the Superbonus architectural barriers to the music bonus, the new 730 – The 2022 model includes the adjustments to the supplementary treatment and the further deduction in favor of employees and similar.

The new “music bonus”, which concerns the expenses related to music schools, conservatories and choirs, incurred for children and young people up to 18 years, and the extension of the Superbonus to the removal of architectural barriers, with the ‘rate increased by 110% in case of expenses made together with the Sismabonus and Ecobonus interventions.

Among other innovations, the tax credit for the purchase with VAT of the first home, dedicated to the under 36, and that for the installation of filtering systems and water quality improvement. Finally, the deductions for veterinary expenses and mobile bonuses increase.

Single Certification 2022, less taxes for the “security and defense sector” – Among the novelties of the new certification, to be sent by March 16, is the increase in tax relief on the income of members of the armed forces and of police and new benefits in terms of severance pay in the case of cooperatives made up of workers from companies in difficulty. Concessions also for the services provided by the bilateral solidarity funds of ordinary and cooperative credit and the company Poste Italiane Spa.

VAT / 2022 model, space for anti-Covid goods and services – Among the novelties of the new declaration, to be submitted by May 2, is the introduction of new fields to indicate the compensation percentages applied by farmers under the special scheme reserved for them, and for operations concerning goods and services necessary for the containment and management of the epidemiological emergency from Covid-19; moreover, new rules for the application of the tax in e-commerce.

The 770/2022 model is also ready – In the new model, to be sent by 31 October, the field to indicate the “ID Arrangement” of the cross-border mechanism issued by a central administration of a member state of the European Union represents a new entry. In addition, two new hypotheses of suspension of payments were included with specific notes as part of the measures to combat the Covid-19 emergency.


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