PUBLISHED BY Arlati Ghislandi
Starting from 2015 new single certification model (CU)

With a recent press release, the Revenue Office has announced the new draft of single certification (CU) for 2015 which will replace CUD.

With the new model it will be now possible to bring together in a single document all incomes paid in 2014: not only, therefore, compensation of employees and assimilated, but also those that till now till now have been certified in free form (for example self-employment and “other income”). Among the main innovations, a new section for the management of the Irpef bonus of  80,00 euro, granted to employees and to certain assimilated categories.

Within March 7th of each year (march 9th, 2015 as the 7th falls on a Saturday) all data related to issued single certifications must be submitted, electronically, to the Revenue Office that will use them, among other things, to prepare the Mod. 730/2015 pre compiled, which will be made available and,  depending on the type of income, the parties are invited to submit the statement with this simple modality.

The draft of the new single certification model is now available on the Revenue Office website:  following the path Home-Tools-Models-Models in draft.