This site uses technical (necessary) and analytics cookies.
By continuing to browse, you agree to the use of cookies.

Tax ID code

Fiscal Code (Codice Fiscale)

What is it?

The Codice Fiscale is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify citizens (Italian or foreign) in dealings with public administrations, private entities, and Italian organizations. For individuals, the fiscal code is determined based on personal data.

What is it used for?

Any administrative procedure (payment of taxes, duties, fees, etc.) or legal/financial transaction (inheritance acceptance, contracts with public or private entities, requests for financing, sponsorships, rentals, or loans of real estate, etc.) requires the indication of the individual’s fiscal code.

How to apply

  • Italian citizens residing abroad can request a fiscal code through the Consular Office, as well as directly at the offices of the Italian Revenue Agency located in Italy, pursuant to Article 1 of the Implementing Decree of 17 May 2001, No. 281. This takes into account the widespread network of Revenue Agency offices throughout Italy.
  • Foreign citizens not residing in Italy can authorize a representative to submit the fiscal code request form directly at the offices of the Italian Revenue Agency in Italy.

ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE

Adult Italian citizens registered with AIRE can request a fiscal code (Codice Fiscale) for themselves and for their minor children through the Fast-it online portal by accessing the relevant service and following the instructions.

Once the application has been processed, it is also possible to download the certificate of fiscal code assignment directly from the Fast-it portal.

How to apply

  1. Access the Fast-it Portal.

  2. Click on “Consular Registry and AIRE” and then on “Assign Fiscal Code”.

  3. Confirm the personal data and submit the request.

  4. After the request has been processed by the Consulate, you will be able to download the fiscal code certificate independently.

If You Cannot Download the Fiscal Code 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 “Consular Registry and AIRE” and then “View Your Personal Record”.

  3. You will receive a confirmation message in your email inbox.

  4. Log in again to the portal and download the certificate.

Adult Italian citizens registered with AIRE who already have a fiscal code can directly download the fiscal code certificate through the FAST IT portal by accessing the relevant service and following the instructions provided for requesting a fiscal code. In this case, no intervention from the Consulate is required to issue the certificate.

Those who also wish to receive the plastic fiscal code card must request the fiscal code and the card by submitting the appropriate form along with a copy of a valid identity document.

In the event of loss or damage to the paper certificate or plastic card, a duplicate can be requested following the same procedures as for the initial issuance.

For more information, please visit the website of the relevant Consular Office.

Foreign Citizens Not Residing in Italy

Foreign citizens not residing in Italy must authorize a representative to submit the fiscal code request form directly at the offices of the Italian Revenue Agency (Agenzia delle Entrate) in Italy, pursuant to Article 1 of the Implementing Decree of 17 May 2001, No. 281.

Addresses of Revenue Agency offices can be found at: Agenziaentrate

A foreign citizen may request a fiscal code from the competent Italian Consular Office for residence only in cases where the fiscal code is necessary for procedures conducted online and/or where the citizen is unable to delegate a representative to request it at the Revenue Agency. In such cases, the Consular Office will forward the request to the Italian Revenue Agency.

The request must be submitted by completing the appropriate form, along with a copy of a valid identity document and an explanation of the reason for the request.

Students

  • Students needing a fiscal code for pre-enrollment at an Italian university can obtain it automatically through the UNIVERSITALY portal during the pre-enrollment process.

  • For non-EU students, the fiscal code can be finalized at the Immigration Desk (Sportello Unico dell’Immigrazione) or the Questura when applying for a residence permit.

  • EU students can obtain the fiscal code from the Revenue Agency by submitting form AA4/8.

Foreign Citizens for Property or Commercial/Financial Activities in Italy

Foreign citizens may authorize a representative to request the fiscal code on their behalf at the Revenue Agency.

Foreign Citizens Residing in Italy

  • Non-EU citizens intending to stay in Italy receive the fiscal code:

    • from the Immigration Desk, at each Prefecture, for entry clearance related to work or family reunification residence permits;

    • from the Questura, Police Headquarters, for other types of residence permits.

  • EU citizens intending to stay in Italy may request a fiscal code by submitting form AA4/8 to a local office of the Revenue Agency, accompanied by a valid document (passport or national ID valid for travel).

Foreign Citizens Needing a Fiscal Code for Legal Proceedings in Italy

The foreign citizen may authorize their lawyer to request the fiscal code at any Revenue Agency office as part of the powers delegated to the lawyer. Addresses of Revenue Agency offices are available at: Agenziaentrate