What is the CU or CUD?
The CU (Certificazione Unica), formerly known as CUD, is an official document that reports the income you earned in the previous fiscal year whether from employment or a pension.
Who gives me this document?
The CU is provided by your employer to all employees, including interns. If you are retired, it is issued by your pension provider “ente pensionistico“.
What information is included in the CU?
The CU contains several key pieces of information:
- Your personal details
- The personal and tax information of your employer/company
- Your total income earned
- The amount of IRPEF (Italian income tax) withheld
- Social security contributions you paid
When will I receive the CU?
Since the CU refers to the previous fiscal year, you will receive it during the current year typically starting from mid-March. If your employer doesn’t automatically give it to you, you can request it.
How can I be sure that my employer has issued the CU?
It is mandatory for all employers to issue the CU and also send it to the Agenzia delle Entrate.
What should I do if my employer doesn’t send me the CU?
This is not a big problem. You can access your CU online through your Cassetto Fiscale on the Agenzia delle Entrate’s website. There, you can also find CUs from previous years and any tax declarations you’ve submitted.
Why did I receive two CUs?
You receive a CU from each employer you worked for during the previous fiscal year. So, if you worked for more than one company, you will get a CU from each of them.
Is that a bad thing?
No, it’s not a problem. However, in this case, it’s usually mandatory to file a Modello 730 (Italian tax declaration), because you may owe taxes and need to make an additional payment to the government.
Is the CU useful for the permesso di soggiorno?
Yes. To renew your permesso di soggiorno per lavoro subordinato or to apply for a long term residence permit, you are required to show either the CU or a tax declaration.
Can I use the CU for other purposes?
Yes. It can also be used when applying for a loan or mortgage, as proof of income.
I have a partita IVA but worked for a company. Does the employer have to give me the CU?
If you have the regime forfettario, the employer is not required to provide you with a CU.
