What is it and why?

Several years ago, the CUD was no longer used, which was replaced by a single certificate, also called CU: but what is it and what is it exactly? The document is very important for tax return purposes: to see how it works and how to use it.

Let’s explain the use of the . extension 1 certificateWhen should it be used and what exactly is it for? The document is necessary for the purposes of tax declarationIt must be prepared and delivered annually to avoid being left behind with taxes.

It is handed over by employers to their employees, just as INPS pledges to do the same with retirees. Let’s look at it together.

One testimonial: This is what it is and why

The technical definition of a single certificate is a tax document that serves to prove income possession. The burden of proof lies with the taxpayer, who uses it to let the state know the income status. there CU is filled by employees, but also retirees and others.

For employees in particular, the individual certification is very important for the purposes of completing Form 730. It is thus one of the most important documents for tax purposes and must be compulsorily compiled for all regular employees.

CU: When should it be filled?

Let’s see now When the individual certification must be completed. All employees and self-employed persons will receive a certificate from March 16, 2022: It can be delivered at the expense of the employer in the following ways:

• in paper form
• by mail.

In the first case, the document consists of two separate sheets: the first contains all the personal data of the worker, with the signature of the employer attached. However, in the second case, all tax statements of the worker are written, that is, tax deductions and income paid in his favor.