Background
The Italian Tax Agency each year publishes the CU (Certificazione Unica) formerly known as the CUD, standard model form with the relevant instructions.
The Tax Agency web page for the CU can be viewed here
The CU, is a fundamental tax document issued to e.g. employees, pensioners, employees, the self-employed, landlords who are in receipt of income from an Italian business which is under obligation to withhold tax at source.
Filing and Notification
For any business or pension provider making this kind of payment, the CU must be filed online with the Tax Agency by the appropriate deadlines.
A copy of the CU must also be issued to the recipient of the income by the same date.
Purpose
The CU is intended to summarise all amounts paid to the recipient during the course of the previous tax (calendar) year, such as:
- Income from employment, and income which under law is treated as or assimilated to income from employment (pension income, benefits in kind etc.);
- Income from self-employment which is subject to withholding tax on payment;
- Other income pursuant to art. 67, paragraph 1 of the Tax Code (other income/capital gains), subject to withholding;
- Payments for for services, including occasional services, relating to commission, agency, mediation, sales representation and business procurement activities;
- Payments deriving from activities of door to door selling;
- Certain payments made by a condominium, for services of supply or works and services;
- Payments due on the termination of an agency relationship with an self-employed agent;
- Payments for self-employed sporting activities;
- Sums paid following garnishment procedures at third parties and sums paid by way of expropriation indemnities, other indemnities and interest.
- Payments of rent on real estate made via an agency or online platform, registered or registrable in Italy.
The CU is also used to certify social security contributions paid or due to INPS and certain other institutions.
Tax Year
The CU is named by the year in which it must be issued, and will contain data relating to the previous tax year. so the CU 2026 refers to income paid during the course of FY 2025.
For the 2025 tax year, withholding agents must use the 2026 Single Certification (CU) to report income from employment/pension income and similar sources, self-employment income, commissions, and miscellaneous income, as well as payments derived from short-term real estate rental agreements.
Deadlines
The Single Certification must be issued to the recipient of the funds using the “summary” form by March 16, 2026. By that same date, the certification must be electronically transmitted to the Revenue Agency using the “standard” form.
The electronic transmission to the Revenue Agency of certifications containing exclusively income derived from self-employment services falling within the scope of a habitual art or profession, or commissions for non-occasional services related to commission, agency, brokerage, commercial representation, and business procurement relationships, must take place by April 30, 2026.
However, the electronic submission of single certifications containing exclusively income that is exempt or cannot be reported via the pre-complied tax return may take place by the deadline for the submission of withholding agents’ returns, i.e., by November 2, 2026 (the standard deadline of October 31 falls on a Saturday).