Certificazione Unica (CU): the annual income statement

What is the CU?

The Certificazione Unica (CU), or Modello CU, is an annual document that employers in Italy issue to their employees. It contains detailed information on income, tax withheld, social security contributions and other important data for the previous tax year. The CU is an important document for everyone who works in Italy, as it is the main source of information about your income and tax obligations.

Who receives a CU?

A CU is issued to all residents of Italy who receive income from various sources:

• Wages: employees who are paid by one or more employers.
• Pensions: pensioners who receive a pension from INPS (National Social Security Institute) or other sources.
• Self-employment: self-employed people and freelancers.
• Other income: people who receive other kinds of income, such as rent, investments and so on.

Why the CU matters for Ukrainians

For Ukrainians living in Italy the CU is particularly important, because it can be used for:

• Filing a tax return: the CU is the main document you need to file a tax return (dichiarazione dei redditi) in Italy. Without the CU you will not be able to state your income and tax obligations accurately.
• Claiming tax relief: the CU is used to calculate the tax credits and deductions the taxpayer is entitled to, which can significantly reduce your taxable income.
• Access to social services: the CU may be needed to access certain social services, such as free health care, child benefit or other social payments.

How do you get a CU?

Employers usually send the CU to their employees by post by the end of March each year. If Ukrainian workers have not received a CU from their employer, they can:

• Contact the employer: the worker can send a request to their employer, or ask them in person, for the document.
• Get it through online services: in some cases, if the worker has access to a personal area on the INPS website or that of another tax authority, they can download the CU electronically.

What should you do with the CU?

Once they have received the CU, Ukrainian workers in Italy should:

• Keep it: the CU should be kept for five years, as this is the period during which the tax authorities can check the data.
• Use it to file a tax return: the CU must be submitted together with the tax return, which is usually filed by 30 September.
• Ask for help: if you have questions about the CU, you can ask a trade union, a lawyer or an organisation that helps Ukrainians in Italy.

The CU as proof of income and contributions

• Proof of income: the CU is official proof of your income, which may be needed to get a loan, rent a home or for other financial transactions.
• Proof of contributions: the CU contains information on the taxes you have paid and the contributions made to social security funds, which matters when you need to prove your entitlement to a pension and other social benefits in the future.
• Legal protection: in the event of any dispute with the tax authorities, the CU can serve as evidence of your income and the taxes you have paid.

Conclusion

The Certificazione Unica (CU) is a key document for everyone who works in Italy, Ukrainians included, as it contains important information on income, tax withheld and social security contributions. The CU is needed to file a tax return, claim tax relief and access social services, which makes it particularly important for Ukrainian workers.

You can get your CU from your employer or through online services; once you have it, it is important to keep it for five years and to use it when filing your tax return. The CU is also official proof of income and contributions, which can be useful in financial transactions such as taking out a loan or renting a home.

Knowing about the CU and using it correctly will help Ukrainians in Italy avoid problems with the tax authorities and secure their entitlement to social benefits in the future. If you have questions, it is important to seek help from trade unions or organisations that support Ukrainian workers in Italy.