Topics Covered
INPS has given the go-ahead: the Unique Certification (CU) 2025 is available. What now? Tax substitutes must send everything by March 17. Little time, zero margin. The document certifies income from employment, occasional self-employment, other income and short-term rentals for 2024. Clear rules, tight deadlines.
How to download the INPS Single Certification
Paper and pen? Forget them. Or almost. The INPS provides various channels, digital and otherwise as reported italiaoggi.
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Online: access to the site www.inps.it with Spid, Cie, Cns, Pin or eIdas. The path? “Your services and tools”, then “Tax services and payments received from Inps”, finally “Single Certification 2025”.
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Retirees: “Pension pay slip” section, downloadable directly.
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INPS mobile app: available on Android and iOS. Login with credentials and go.
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Patronages and Caf: those who don't like technology can request it via PEC a richiestacertificazioneunica@postacert.inps.gov.it attaching an identity document.
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Green Number: 800 434320 for direct requests.
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Contact Center: numbers 803 164 (free from landlines) and 06 164164 (from mobiles).
Single certifications 2025: what changes
There's news from 2025. Some good, some not so much.
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Exemption for flat-rate taxpayers: those who fall under this regime will no longer have to send the Unique Certification. One less operation.
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Extension for self-employed workers: income from work autonomous can be communicated until March 31. Two more weeks of respite.
Who has to submit it?
If in 2024 you paid sums subject to withholding tax, social security or welfare contributions, the CU is mandatory. Among the subjects involved:
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Employers and clients
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Public bodies and foreign companies with Italian workers
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Those who have an Inail insurance position and must communicate their personnel data
The formats of the Single Certification
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Synthetic: for workers, delivery on paper or by email.
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Ordinary: intended for the Revenue Agency, online transmission on Entratel or Fisconline.
The novelties of the 2025 model
What's new? A few more details that make the difference:
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Foreign recipients: if you work across borders, there is a dedicated section.
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Health benefits: new fields added for the substitute tax on extra income of healthcare personnel.
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Universal Allowance: specific section for the pre-filled declaration.
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Short leases: the National Identification Code (CIN) debuts.
And CUPE?
Let's not forget the Certification of Profits and Equivalent Income (CUPE). Here too, deadline March 17. Necessary for those who have received profits from participations in Ires subjects. They must issue it:
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Capital companies and issuing entities
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Intermediaries adhering to the centralised deposit system
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Fiscal representatives of foreign intermediaries
Tight deadlines, details not to be underestimated. Time is running, better to act now.