The Italian Single Certification for employees and self-employed collaborators

Updated: Apr 30




The Single Certification (CU) is a tax document, issued by the employer or client, which certifies the amounts paid in the previous year to its employees and self-employed collaborators. This document has a double function:

It allows the Italian tax authorities to carry out cross-checks to verify whether the amount paid by the employer or client is the same as that declared by the employee or self-employed worker.

It certifies that the employer or client has paid the tax and social security withholdings

The CU must be sent to your employee or collaborator and to the Italian Tax Agency by March 16 of each year (for 2021 the deadline has been postponed to March 31). Foreign clients, for the amounts paid to professionals and companies in Italy, do not have to submit the CU.

For omitted, late or incorrect CU, a fine of 100 euros per single CU is applied up to a maximum of 50,000 euros per year. This fine can be reduced to 33.33 euros per single CU up to a maximum of 20,000 euros annually, if the employer or client, who has already issued an incorrect CU within the ordinary deadline, corrects and retransmits the CU within 60 days from the deadline (in Italian: “ravvedimento operoso”).

If an incorrect CU has been transmitted by March 31, 2021, then corrected and sent again within 5 days from the date of rejection or expiry of the deadline for submitting the CU, no fine will be applied.


Avv. Lifang Dong e Avv. Chiara Civitelli


* This article is not a legal advice, but it has an informative function only. For personalized legal advice, contact us by e-mail info@dongpartners.eu or by phone +39 06 916505710.

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