Unique Certification (ex CUD), what is it?

The Single Certification, formerly CUD, is the document that withholding agents (employers) must use to communicate remuneration and income paid during the previous year to employees, self-employed and retired (substituted) workers. The CU Model, formerly the CUD model, is the tax document used by withholding agents to certify:
  • income from employment / pension and similar,
  • income from self-employment,
  • commissions,
  • different income,
  • payments deriving from short-term lease contracts.
The CU Model is used above all for the purposes of the tax return as it is a fundamental document for the compilation of the 730 Model and the INCOME Model.

Requirements

Withholding agents have a single deadline, but with two different recipients, to fulfill the electronic delivery / transmission of the Single Certification: in fact, by March 16 of the following year they must deliver / transmit it:
  • to the Revenue Agency through the ordinary model,
  • to subjects who have received the income certified through the synthetic model.
 

Single Certification (ex CUD): how to get it?

The only existing method of transmission of the Unica certification declaration is the electronic one. If the taxpayer chooses to submit the Single Certification through PWS, we will be required to:
  • issue to the withholding agent the commitment to electronically transmit the data contained therein to the Revenue Agency,
  • also issue to the withholding agent the original of the certification whose data have been transmitted electronically,
  • keep a copy of the certifications transmitted, also on computer media, for the purpose of any exhibition during the control.