{"id":8003,"date":"2026-01-29T18:11:40","date_gmt":"2026-01-29T17:11:40","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=8003"},"modified":"2026-01-29T18:13:19","modified_gmt":"2026-01-29T17:13:19","slug":"memorandum-n-11-jan-29-2026","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2026\/memorandum-n-11-jan-29-2026\/","title":{"rendered":"Memorandum N. 11 Jan. 29, 2026 Certificazione Unica 2026"},"content":{"rendered":"<p>For the 2025 tax period, withholding agents must electronically submit the CU 2026 form to the Revenue Agency:<\/p>\n<ul>\n<li><strong><em>by March 16, 2026 <\/em><\/strong>if relating to income from employment or occasional self-employment;<\/li>\n<li><strong><em>by April 30, 2026<\/em><\/strong> if relating to income from self-employment falling within the scope of regular artistic and professional activities;<\/li>\n<li><strong><em>by November 2, 2026 <\/em><\/strong>(deadline for submitting form 770\/2026) if relating exclusively to income that is exempt or cannot be declared using the pre-filled tax return.<\/li>\n<\/ul>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2026\/01\/11-2026-SGBPartners-Scadenza-Certificazione-Unica-2026.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For the 2025 tax period, withholding agents must electronically submit the CU 2026 form to the Revenue Agency: by March 16, 2026 if relating to income from employment or occasional self-employment; by April 30, 2026 if relating to income from self-employment falling within the scope of regular artistic and professional activities; by November 2, 2026&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,26],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8003"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=8003"}],"version-history":[{"count":2,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8003\/revisions"}],"predecessor-version":[{"id":8005,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8003\/revisions\/8005"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=8003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=8003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=8003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}