I received the Unique Certification from my employer.
cher-ti-fi-KAH-to U-ni-ko — seven syllables; stress the fourth and the first of unico.
Use this at tax time (typically March each year) when your employer sends you the CU document. It summarises your gross income, taxes withheld, and social contributions for the previous year — essential for filing the 730 tax return.
The CU (Certificato Unico, formerly CUD) is the annual income certificate issued by employers to employees and by INPS to pension recipients. It is the foundation of the Italian income tax system for employees. The CU is also submitted electronically by the employer to the Agenzia delle Entrate, which uses it to pre-compile the 730 tax return.
Il CU serve per fare il 730.
The CU is needed to file the 730 tax return.
The primary use of the document; take it to the CAF or commercialista.
Devo chiedere il CU al mio datore di lavoro.
I need to ask my employer for the CU.
Employers are legally required to issue it by 31 March each year.
Il CU riporta i redditi e le ritenute dell'anno passato.
The CU shows the income and withholdings from the previous year.
What the document contains in plain terms.
Italy's precompilata 730 system uses data from the CU submitted by employers directly to the Agenzia delle Entrate, meaning the tax authority already knows your salary before you file. This allows the agency to prepare a draft return for most employees. Italy was the first country in the world to implement a fully pre-compiled national income tax return for ordinary employees.