What is the Certificazione Unica?
The Certificazione Unica (CU) is the annual income and tax withholding certificate that Italian employers, pension funds, and other payers issue to their employees, collaborators, and contractors. It's the Italian equivalent of a W-2 (US) or P60 (UK) — the official document that tells you, and the tax authorities, how much you earned and how much tax was withheld on your behalf during the year.
"Certificazione Unica" replaced the older CUD form starting in 2015. The word "unica" (single/unified) reflects that it covers multiple types of income in one standardized document.
Who Issues a CU
Any entity required to withhold taxes at source must issue a CU:
- Employers — for employment income (redditi da lavoro dipendente)
- Pension funds and INPS — for pension income
- Companies paying freelancers — for work subject to ritenuta d'acconto withholding
- Financial institutions — for certain types of investment income
- Rental platforms — in some cases, for rental income processed through them
What the CU Contains
The CU is a structured form with sections covering:
Employment income section:
- Gross annual pay (imponibile)
- IRPEF withheld (ritenute IRPEF)
- Regional and municipal IRPEF surcharges withheld
- Social security contributions (INPS) withheld
- Net paid to the employee
Freelance/contractor income section (if applicable):
- Gross fees paid
- Ritenuta d'acconto withheld (typically 20%)
Other sections — deductions and credits applied by the employer on your behalf, additional paid leave, severance accruals, and other payroll elements
When You Receive It
Employers must issue the CU by March 16 of the year following the tax year. So for the 2025 tax year, your employer has until March 16, 2026 to send you the CU.
The employer also transmits the data directly to the Agenzia delle Entrate, which is why the Modello 730 precompilato can pre-populate your employment income and withholdings automatically — it's pulling from the CU data.
How to Use the CU
For filing a Modello 730: The CU data is typically already pre-loaded in the 730 precompilato. If you file through a CAF or commercialista, bring your CU to the appointment.
For filing a Modello Redditi PF: The CU data feeds into your return for employment income and any withheld taxes that count as credits against your final IRPEF liability.
As a freelancer: When you receive a CU showing ritenuta d'acconto withheld by a client, that withheld amount offsets the final IRPEF you owe. Keep all your CUs — each one from each client represents taxes already paid on your behalf.
For verification: If your employer reports a different figure than what appears on your payslips, the CU is the authoritative document. Discrepancies should be resolved with your employer's HR or payroll department before filing.