The Single CU Certification (formerly CUD – Single Employee Certificate) is an official document that withholding agents use to certify:

• income from employment and similar;
  
• income from self-employment;
  
• commissions and various incomes;
  
• fees deriving from short-term rental contracts;
  
  

and allows you to certify the regular payment of tax and social security withholdings, as the data contained within is functional to the compilation of the 730 form, both ordinary and pre-compiled. The presentation of the Single Certification is the responsibility of:

• businesses;
  
• public administrations;
  
• freelance professionals;
  
  

who have paid amounts to employees and/or external collaborators during the tax year. the Single Certification must be delivered to the recipient of the declared sums, therefore to the employee and/or collaborator, using the SYNTHETIC form, transmitted to the Revenue Agency electronically by filling in the ORDINARY form.

With a press release last December, the Revenue Agency announced the most relevant news regarding the 2024 Single Certification which are:

• preferential taxation of tips for employees in the tourism sector;
  
• reorganization of amateur and professional sports work;
  
• increase to 3,000 euros of the fringe benefits provided to employees with dependent children;
  
• indication of the special supplementary treatment provided to workers in the tourism, hospitality and spa sectors;
  
• redetermination of the IRPEF reduction due to the security and defense sector;
  
  

Tax withholding agents who do not submit the mandatory certification, or who do so late or incorrectly, will face certain sanctions. The amount of the sanctions varies depending on whether the CU is omitted or the correction of an incorrect CU.

• Prot. n. 8253/2024 of the Revenue Agency. - Approval of the Single Certification "CU 2024", relating to the year 2023, together with the instructions for its compilation, as well as the frontispiece for the electronic transmission and the CT panel with the related instructions;
  
  
• Compilation instructions updated to 7 February 2024 - pdf;
  
  
• Technical specifications updated as of February 7, 2024 - pdf;
  
  
• Compilation instructions updated to 22 February 2024 - pdf;
  
  
• Technical specifications updated as of February 22, 2024 - pdf.
  
  

Source: Revenue Agency