There Single Certification 2024 (CU) and the 730 form represent two fundamental tools for Italian taxpayers when they must declare the income received during the year preceding the current one. The Single Certification is the document that replaces the old CUD (Single Employee Certificate) and is provided by the employer or withholding agent. This certificate, available in tax drawer of the citizen, summarizes all the information relating to the income received and the withholdings suffered by the worker during the fiscal year, essential for completing the tax return.
Single Certification 2024
There unique certification (CU), known until long ago as CUD, is a tax document that summarizes the income received by a taxpayer during the previous year. This document is a tool through which the employer confirms the income from employment or self-employment relating to a specific period.
Please remember that the 2024 Unica certification is mandatory and must be carried out by employers as tax withholding agents so that the worker can present it to complete the tax return, even in the pre-compiled 730 form.
The single certification had to be delivered no later than March 16, 2024 through two delivery methods:
- electronic method to the Revenue Agency: the withholding agent must send the CU to the Revenue Agency;
- delivery to the recipient, preferably via certified mail or PEC in order to be sure of receipt of the documentation.
In the event that the recipient has not received the 2024 CU – relating to 2023 income – he can either request it directly from the employer or access his tax drawer personally. It must be underlined, however, that the employer, as a withholding agent, is required by law to send the single certification directly to the worker, under penalty of a financial penalty.
Where can I find the unique certifications sent to the tax drawer
The tax drawer it is, as the name itself suggests, a virtual archive within which all of a citizen’s tax documents are stored. Here you can find not only personal and fiscal data, but also operations carried out such as payments and refunds, but also information of a financial nature.
To access it you need to connect to Revenue Agency website through the digital identity system. To enter your tax drawer you can follow this navigation path:
- Fisconline services
- consultations
- tax drawer
- unique certification
Inside the tax drawer, the single certification for 2024 is accompanied by that of previous years, which are always available to allow professionals to verify any inaccuracies in the tax returns or in the pre-compiled form and be able to remedy them through specific communications.
But when the 2024 CU will be available on the tax drawer? Bearing in mind that the deadline was set for March 18th (with a slight shift compared to March 16th which fell on a Saturday), the taxpayer can find the document after just a few days.
How to download the CU from the tax drawer step by step
To download your Single Certification (CU) from the tax drawer, follow these simple steps:
- access the tax drawer: enter the tax drawer using your SPID, CIE or Entratel credentials. If you do not yet have SPID credentials, you can request them on the website https://www.spid.gov.it/.
- select the “Single Certification Consultation” service: once you have entered the tax drawer go to the “Services” menu and select the “Single Certification Consultation” option.
- choose the reference year: in the “Single Certification Consultation” section, select the year for which you want to download the CU (for example, 2024 for the CU relating to 2023 income).
- view and download the CU: click on the “View” button to view your CU in PDF format. You can also download the CU by clicking on the “Download” button.
Please remember that you can download the CU for all the years in which you submitted your tax return and that it is preferable to keep it in case of checks by the Revenue Agency. In case of loss it will always remain available in the tax drawer.
What is the CU for?
There unique certification in the tax drawer it is an essential document from a tax point of view in Italy as it is functional to:
- compilation of the tax return: the CU summarizes all the income received by a taxpayer during the previous year, both from employed and self-employed work, as well as other income such as lottery winnings or bank interest. This information is essential for correctly completing your annual tax return;
- proof of income, the CU can also be used to demonstrate your income on various occasions, for example to request a mortgage, a loan, a maternity allowance or other social benefits. Furthermore, it is useful for obtaining certificates such asISEE;
- verify the correctness of the tax withholdings applied by tax withholding agents (employers, pension institutions, etc.);
- request reimbursement of any tax excesses;
- check your contribution position for social security and welfare purposes.
The relationship between the model 730 and the CU it is therefore evident as the data contained in the CU are pre-compiled in the 730, thus simplifying the procedure and reducing the risk of errors. However, it is worth remembering that within the 730 form – although it has a simplified structure compared to the tax return – it is possible to integrate any income not present in the CU, such as income from properties or foreign income.
Although important changes have been introduced to the 2024 model 730 – including tax codes – these did not affect the information present in the single certification. Please remember that the pre-filled simplified online form 730 is always available in the citizen’s tax drawer from May.
