Annual Income Certification
Plain English
It's the annual income certification that your employer or client gives you, summarising what they paid you and what taxes they withheld during the year. It\'s also sent to the Agenzia delle Entrate and is what feeds your 730 precompilato.
Why it matters
Without your CU, you can\'t check whether your withholdings were correct, you can\'t easily request loans, and you can\'t cross-check the pre-filled 730. It\'s usually delivered by mid-March each year.
Real example
"In late February, Anneke logged into her employer's HR portal in Pordenone, downloaded her CU for the previous year, and forwarded it to her CAF in preparation for her 730."
Common confusion
Even if you didn\'t work the whole year, the employer still has to issue a CU for the period worked. Multiple jobs in one year means multiple CUs to collect.
Official source
Agenzia delle Entrate