Summary
With Director’s Provision no. 15707/2026, the Revenue Agency approved the 2026 Certificazione Unica (CU) for 2025 income.
Here is a summary of the main points concerning penalties and correction procedures for the year 2026 forms related to 2025 calendar year.
Main deadlines for CU 2026
- 16 March 2026: ordinary deadline for electronic filing to the Revenue Agency (for employees, pensioners and occasional self-employed persons) and for delivery of the form to the recipient;
- 30 April 2026: deadline for sending certificates for self-employment income from art or habitual profession;
- 31 October 2026: deadline for CUs containing only exempt or non-declosable income by means of pre-filing (in line with Form 770).
Penalties (Art. 4, par. 6-quinquies, Presidential Decree 322/98)
For each omitted, late or incorrect “Certificazione Unica”, the following penalties apply:
- Important note: ‘legal cumulation’ does not apply, so penalties are added for each individual CU that is not in order.
- Basic penalty: € 100 per individual certification.
- Cap: € 50,000 per withholding agent.
Corrections
There are several possibilities for reducing or cancelling the penalty in the event of an error or delay:
- within 5 days of the deadline: if the error is corrected and the CU is submitted again within 5 days of the 16 March deadline, no penalty is due;
- within 60 days of the deadline: if the correct transmission is made within 60 days, the penalty is reduced to 1/3 (i.e. € 33.33 per CU), with the maximum penalty reduced to € 20,000;
- more than 60 days (Tax repentance): it is possible to apply the Tax repentance (“Ravvedimento operoso”) (Circular 12/E/2024), further reducing the basic penalty by €100 according to the time elapsed:
- within 90 days: reduction to 1/9 (€ 11.11);
- by the deadline for filing Form 770: reduction to 1/8 (€ 12.50);
- after the deadline for submitting Form 770: reduction to 1/7 (€ 14.29).
Impact on the worker
If the employer omits or delays sending:
- Pre-filled tax return: the data will not appear in the Agenzia delle Entrate system, forcing the taxpayer to manually supplement the 730 Form or Redditi PF.
- Accountability: the worker must not use data that he knows to be incorrect. In the event of an error in the CU received, he must immediately request the tax withholding agent for correction.
If the file is rejected by the Inland Revenue system, the substitute has 5 calendar days from the date of the rejection notice to resubmit it without incurring penalties.