Tax ID code

TAX CODE (CODICE FISCALE)

The Tax Code (Codice Fiscale) is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify individuals (Italian or foreign citizens) in their dealings with public administrations, private parties, and Italian entities. For natural persons, the Tax Code is determined on the basis of personal data.

Any administrative procedure (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, applications for financing, sponsorships, leases or loans for use of real estate, etc.) requires the indication of the Tax Code of the person carrying it out.

ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE

Italian citizens of legal age registered with AIRE may request a Tax Code for themselves and for their minor children through the Fast It online portal, by accessing the relevant service and following the instructions provided. Through the same Fast It portal, it will be possible to download the Tax Code certificate once the application has been processed.

How?

1. Access the Fast It Portal;
2. Click on “Anagrafe Consolare e AIRE” and then on “Attribuzione Codice fiscale”;
3. Confirm your data and submit the request;
4. Once the Consulate has processed the request, you will be able to independently download the Tax Code assignment certificate.

If you are unable to download the certificate:

1. Register on the FAST IT portal, or log in if you already have an active account;
2. Request the “Online Association” by clicking on “Anagrafe Consolare e AIRE” and then on “View your personal record”;
3. You will receive a confirmation email of the completed association;
4. Log in again to the portal and download the certificate.

Italian citizens of legal age registered with AIRE who already have a Tax Code may directly download the Tax Code certificate through the Fast It portal by accessing the relevant service and following the same instructions provided for requesting a Tax Code. In this case, the Consulate’s intervention for issuing the certificate will not be necessary.

Those who also wish to receive the physical Tax Code card must submit a request for both the Tax Code and the card by completing the appropriate form and attaching a copy of an identity document.

In case of loss or destruction of the paper certificate or the plastic card, a duplicate may be requested following the same procedure as for the original assignment.

For further information, please visit the website of the competent Consular Office.

FOREIGN CITIZENS NOT RESIDENT IN ITALY

Foreign citizens may request a Tax Code through the following procedures:

• Through the competent Italian Consular Office in their country of residence.
  The request, to be submitted using the appropriate form, must be accompanied by a copy of an identity document and an explanation of the reasons for the request.
  For further information, please visit the website of the competent Consular Office.
• By means of a special power of attorney, delegating a representative to submit the Tax Code request form directly to the offices of the Italian Revenue Agency located in Italy, pursuant to Article 1 of Ministerial Decree no. 281 of 17 May 2001.
  The addresses of the Italian Revenue Agency offices are available at www.agenziaentrate.it

  For the legalization of foreign documents: Legalization of documents – Ministry of Foreign Affairs and International Cooperation.

• Directly at the offices of the Italian Revenue Agency in Italy, once having entered the country.

For further details, please consult the “Mini Guide to the Tax Code for Foreigners” issued by the Italian Revenue Agency, available in several languages on its official website.

In particular:

EU citizens intending to stay in Italy may request a Tax Code by submitting form AA4/8 to a local office of the Italian Revenue Agency. The request must be duly justified and accompanied by a valid document (passport or identity card valid for travel abroad).

Non-EU citizens intending to stay in Italy are assigned a Tax Code:

– by the One-Stop Immigration Desk (Sportello Unico per l’Immigrazione), located at each Prefecture, which is responsible for issuing entry clearance for foreign nationals applying for a residence permit for employment or family reunification;
– by the Police Headquarters (Questura), for foreign nationals applying for other types of residence permits.

For Study Purposes

A foreign citizen arriving in Italy for study purposes and staying for less than 90 days may request a Tax Code at any office of the Italian Revenue Agency.

A foreign citizen arriving in Italy for study purposes and staying for more than 90 days must first apply for a residence permit at the Questura and, during that process, will be assigned a Tax Code.