2024 tax return, VAT and CU forms ready: instructions from the Revenue Agency


By John

The Provision Protocol no. 8253/2024 has established the approval of Single Certification “CU 2024” relating to the year 2023. This certification is essential for the tax return of various categories, including employment, self-employment, commissions and other income. Its electronic transmission is expected by March 16, 2024.

Details and Compilation Instructions

The CU 2024 includes several sections with specific instructions for the employer, pension institution or other withholding agent. These instructions concern the compilation of personal, fiscal and contribution data.

Download the Provision dated 15/01/2024 >>>

Key Elements of Certification

  • Income from employment and similar, including those subject to ordinary, separate taxation, withholding tax and substitute tax.
  • Self-employment incomecommissions and various incomes.
  • Social security and welfare contributions.
  • Considerations deriving from short-term rental contracts.

Transmission Mode and Technical Specifications

The electronic transmission of the Single Certification is envisaged, with the obligation for tax withholding agents to respect the established technical specifications. The communication of the data contained in the Single Certifications to the Revenue Agency must take place via specific forms and instructions.

Download the Provision dated 15/01/2024 >>>

Deadlines and Sanctions

Certifications must be submitted by March 16th of each year. In the event of errors, specific sanctions are foreseen, although there are conditions in which these may not apply.

The approval of the 2024 Single Certification represents an important step in the simplification and efficiency of the tax return in Italy, guaranteeing transparency and uniformity in the process.

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