{"id":2581,"date":"2021-02-06T09:09:25","date_gmt":"2021-02-06T08:09:25","guid":{"rendered":"http:\/\/159.65.127.138\/?p=2581"},"modified":"2023-03-10T10:58:44","modified_gmt":"2023-03-10T09:58:44","slug":"the-cu-what-is-it","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/the-cu-what-is-it\/","title":{"rendered":"The CU – what is it?"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The Italian Tax Agency has published the CU 2023 (Certificazione Unica<\/em>)<\/a> model form with the relevant instructions. \"\"<\/p>

The CU 2023, is a fundamental tax document required by pensioners, employees and the self-employed who are in receipt of income from an Italian employer, pension provider or who have Italian business clients. In general Italian businesses are required to make payment of salaries, pensions, or professional fees, subject to withholding of income tax.<\/p>

For any business or pension provider making this kind of payment, the CU must be filed online with the Tax Agency by 16 March 2023, for CU’s covering income from employment, self-employment income, pension income and certain other types.<\/p>

A copy of the CU must also be issued to the recipient of the income by the same date.<\/p>

The CU is intended to summarise all amounts paid to the recipient during the course of the previous tax (calendar) year, such as:<\/p>