Certificazione Unica 2026: a guide for Ukrainians in Italy
Reference information: rules, amounts and deadlines change. Check the date of the material and the official sources.
The Certificazione Unica (CU), the annual income certificate, is one of the most important tax documents for anyone who worked in Italy during 2025.
It is the official record of your income, the taxes paid and your social security contributions.
The deadline for issuing this document to workers is 16 March.
Where can you find your CU 2026?
If you worked as an employee (dipendente), or received a pension or benefits from INPS, the National Social Security Institute (for example Naspi), you can find your certificate online. Employers and public bodies are required to upload this data to the system of the Agenzia delle Entrate (Italian Revenue Agency).
How to download the document yourself:
– Go to the official Agenzia delle Entrate website.
– Log in to your personal area (Area Riservata) using SPID, CIE (electronic identity card) or CNS.
– Go to the “Cassetto Fiscale” (online tax drawer) section.
– Follow the path “Consultazioni” -> “Dichiarazioni fiscali” -> “Certificazione Unica”.
There you will see a list of all your certificates, year by year. Choose the one for your 2025 income and download the PDF file.
Also, if you received unemployment benefit (Naspi) or other INPS benefits, you can download your CU through the MyINPS portal or the “INPS Mobile” app.
Special rules for domestic workers (colf, badanti).
If you work as a housekeeper, carer or nanny for a private family, different rules apply to you.
Why is there no official CU?
Private individuals (families) who employ domestic staff are not withholding agents (sostituti d’imposta).
This means they do not withhold IRPEF (income tax) from your wages and are not required to issue the official CU form through the Revenue Agency’s website.
Substitute statement (Dichiarazione sostitutiva CU): instead of the official form, your employer must give you a simplified statement in free form.
It must show all the amounts paid to you during 2025 (wages, 13th-month pay, holiday pay, INPS contributions).
Your responsibility: since no taxes were withheld automatically from your wages, you are required to file a tax return yourself (Modello 730 or Redditi PF) on the basis of this substitute statement, in order to pay your taxes to the State.
Why is it important to have this document?
You need your income certificate not only to pay taxes but also for:
– calculating your ISEE (the household means-test indicator, used for social benefits and child benefits);
– renewing your residence permit (permesso di soggiorno);
– getting a bank loan or mortgage;
– filing your tax return (Modello 730 or Redditi PF).
Tip: if you had several employers during the year (for example you changed jobs or worked for two families at the same time), you will receive a separate certificate from each of them. In that case you must file a tax return so that your taxes are recalculated.
8 photos
