Fill the Certificazione Unica (CU) Online — Free, No Upload

The Certificazione Unica (CU) is the annual income statement that every Italian sostituto d'imposta — employer, INPS, INAIL, bank or other withholding agent — must issue to each worker, pensioner or self-employed person who received redditi di lavoro dipendente, redditi assimilati (CoCoCo, pensioni, indennità) or redditi di lavoro autonomo during the previous calendar year. It certifies gross income paid, the ritenuta d'acconto or ritenuta a titolo d'imposta withheld for IRPEF, the addizionali regionali and addizionali comunali, and the social contributions paid to INPS or the gestione separata. The CU replaced the old Modello CUD from 2015 onward and feeds the Modello 730 and Modello Redditi PF precompilato published by the Agenzia delle Entrate (AdE).

The CU is issued by the sostituto d'imposta — the legal entity that paid you and withheld tax at source. For lavoro dipendente that is your employer; for pensioni it is INPS or any other pension fund; for indennità di disoccupazione (NASpI), maternità, malattia or cassa integrazione it is INPS; for indennità INAIL it is INAIL; for redditi di capitale (interessi, dividendi) it is the bank or the issuer; for lavoro autonomo occasionale and CoCoCo in gestione separata it is the client (committente). You do not fill out the CU yourself — you receive it. Workers with multiple sostituti in the same year receive one CU from each.

Two deadlines apply. (1) Consegna al lavoratore: the sostituto d'imposta must deliver the CU to the worker by 16 marzo of the year following the income year — so the CU 2025, certifying 2024 income, must be in your hands by 16 marzo 2025. Delivery can be on paper, by PEC, or as a PDF in a personnel portal. (2) Trasmissione telematica: the sostituto must transmit the CU electronically to the Agenzia delle Entrate by 31 marzo (lavoro dipendente and assimilati) or by 31 ottobre for the CU lavoro autonomo. If 16 marzo has passed and you have not received yours, contact your sostituto's payroll office or the INPS branch; the AdE cannot issue it on your behalf.

The Certificazione Unica is one document split into sections by reddito category. The CU lavoro dipendente, assimilati e assistenza fiscale block reports salaries, pensions, CoCoCo (collaborazione coordinata e continuativa), indennità sostitutive, TFR (Trattamento di Fine Rapporto), oneri deducibili, detrazioni per familiari a carico and the addizionali regionali and comunali due. The CU lavoro autonomo, provvigioni e redditi diversi block reports compensi to professionisti and occasional self-employed, ritenute d'acconto applied (typically 20%), contributi to the gestione separata or to the cassa di previdenza, and the codice fiscale or partita IVA of both parties. A worker who held both an employment contract and a self-employment client in the same year receives a CU containing both sections.

Ask your sostituto d'imposta first — the employer, INPS branch or client that issued the original is obliged to keep payroll records and can supply a duplicate (often marked DUPLICATO). For CU INPS (pensioners, NASpI, maternità) you can download it directly from the INPS portal using SPID, CIE or Carta Nazionale dei Servizi; the area is 'CU – Certificazione Unica' under your servizi al cittadino. For any CU already transmitted telematicamente, you can also find a copy inside your dichiarazione precompilata on agenziaentrate.gov.it once you log in with SPID/CIE. PDF Edit lets you transcribe the figures from a payslip or buste paga history into a clean PDF copy for your own archive, but the legally-binding original must come from the sostituto.

Each CU transmitted to the Agenzia delle Entrate by the 31 marzo (and 31 ottobre for autonomi) deadline is automatically loaded into the 730 precompilato and the Modello Redditi PF precompilato published by the AdE from late April. When you log in to agenziaentrate.gov.it with SPID, CIE or via Fisconline / Entratel, you see your redditi di lavoro dipendente, pensione and autonomo already pre-filled in the right quadri (C, D, RC, RE, RL) together with the ritenute, oneri deducibili and detrazioni reported by the sostituto. Reviewing the CU against the precompilato is the simplest check before accepting or modifying the dichiarazione.

You receive one CU per sostituto d'imposta — one from each employer, one from INPS if you also drew pensione or NASpI, one from each client that paid you a compenso di lavoro autonomo with ritenuta. When you compile the Modello 730 or Modello Redditi PF, the precompilato aggregates the redditi from every CU automatically. If the IRPEF withheld by the individual sostituti, taken in isolation, was lower than the IRPEF dovuta on the aggregated reddito (a common conguaglio outcome when you held multiple jobs), the dichiarazione will show a saldo IRPEF a debito; conversely, an excess of ritenute will produce a credito d'imposta or rimborso refunded through the next sostituto or directly by the AdE.

INPS is the most common sostituto d'imposta for pensioners. The INPS CU certifies the pensione gross, the IRPEF withheld through the conguaglio fiscale di fine anno, the addizionali regionali and comunali due, any indennità accessorie (assegno nucleo familiare, indennità di accompagnamento where taxable) and the detrazioni per pensione applied. Pensioners can download it from inps.it under 'CU – Certificazione Unica' using SPID, CIE or CNS, request it at any patronato (CAF, Caaf, ACLI, INCA) free of charge, or have it sent by post on request. If the pensionato also held lavoro dipendente or autonomo income in the same year, INPS issues the pensione CU and the employer or client issues its own CU separately.

Every committente that paid you a compenso di lavoro autonomo, even a single occasional fee, must issue a CU lavoro autonomo at the end of the year. The form reports the compenso lordo, the ritenuta d'acconto IRPEF (usually 20%), any contributo previdenziale charged to you for the gestione separata INPS or for your cassa di previdenza professionale (e.g. Inarcassa, ENPAM, CNPADC), the codice fiscale and partita IVA of both parties, and the causale of the prestation. For CoCoCo (collaborazione coordinata e continuativa) the CU sits in the redditi assimilati section. Autonomi use the figures to compile Quadro RE (forfettari and ordinari) or RL of the Modello Redditi PF. The CU autonomi has its own telematic deadline at the AdE: 31 ottobre, not 31 marzo.

No — and importantly, you should not need to. The CU is a document issued to you by a sostituto d'imposta; the worker does not submit it. The sostituto transmits the CU to the Agenzia delle Entrate telematicamente via Fisconline or Entratel by the legal deadline. The worker only uses the CU to verify the 730 precompilato or to compile the Modello Redditi PF. PDF Edit is designed for cases where you need to fill the form yourself — small sostituti or accountants preparing a CU manually before transmission, or workers who want a clean PDF copy of the figures from a payslip for personal records, mortgage applications or visa proof-of-income. Everything stays in your browser; nothing is uploaded.