CU 2023, the deadline for sending and the model of the new single certification

The model from the Revenue Agency is ready: let’s see the instructions and deadlines to be respected

The former Cud, i.e. the single certification model 2023 is ready for compilation. The Revenue Agency has published the definitive version (the model can be found here). The document must be sent to the Financial Administration by 16 March. The single certification is a fundamental document for the tax return, which must be delivered to the workers every year. Employers deliver it to their employees, and INPS does the same thing to pensioners and holders of other benefits.


For the employer, the electronic submission of the CU model is mandatory, but according to two different deadlines. Delivery to the recipient must be made for all by the same date, while the deadline for electronic transmission changes according to the employment relationship during the year. In 2023, the transmission for employees and pensioners must be done by 16 March, while for the sums paid to self-employed workers, the electronic transmission can be done by the same deadline as the 770 form, set as usual for 31 October.

The news

In the CU 2023 the main changes concern the petrol bonus and the different attribution of deductions for dependent children with the arrival of the single allowance. The criteria for the attribution of deductions for family members have changed, and therefore the prospectus of dependent family members has been updated. In 2022, the methods for attributing the supplementary treatment envisaged in the event of a gross tax higher than the deduction due, recognized for incomes not exceeding 15 thousand euros but attributable, in the presence of certain requisites, for incomes up to 28 thousand euros, also changed. A new code will also be envisaged to identify the exempt portion of income paid to teachers and researchers who returned to Italy before 2020. Finally, the information set relating to the deduction due for rent for an amount equal to 20 % of the amount of the rent and, in any case, within the maximum limit of 2 thousand euros. All the instructions from the Revenue Agency, here.

How to submit the form

The flow must be presented exclusively electronically and can be transmitted directly by the person required to make the communication or through an authorized intermediary. The day on which the receipt of the data by the Revenue Agency is completed can be considered the document presented. From there comes the date of the communication certifying the receipt of the data, always issued electronically.