The Tax Code (Codice Fiscale) is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify citizens (Italian or foreign) in their dealings with Italian public administrations, private individuals, and entities. For natural persons, the Tax Code is determined on the basis of personal identification data.
Any administrative obligation (payment of taxes, duties, fees, etc.) or legal transaction (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 concerned.
1. ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE
Italian citizens of legal age registered with AIRE may apply for 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. Once the application has been processed, it will be possible to download the Tax Code certificate directly from the Fast It portal.
How?
- Access the Fast It Portal;
- Click on “Consular Register and AIRE” and then on “Tax Code Assignment”;
- Confirm your details and submit the request;
- Once the request has been processed by the Consulate, you may independently download the Tax Code assignment certificate.
If you are unable to download the Tax Code assignment certificate:
- Register on the FAST IT portal, or log in if you already have an active account;
- Request “Online Association” by clicking on “Consular Register and AIRE” and then on “View your personal record”;
- You will receive an email confirming the association;
- 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 online portal by accessing the relevant service and following the instructions provided for requesting the Tax Code. In this case, no intervention by the Consulate will be required for the issuance of the certificate.
Those who also wish to receive the Tax Code card (plastic card) must submit a specific request for both the Tax Code and the card, using the appropriate form and enclosing a copy of an identity document.
In the event of loss or destruction of the paper certificate or plastic card, a duplicate may be requested following the same procedure as for the original assignment.
For further information, please consult the website of the competent Consular Office.
2. FOREIGN CITIZENS NOT RESIDENT IN ITALY
Foreign citizens may apply for a Tax Code through the following procedures:
Through the competent Italian Consular Office in their country of residence
The application for a Tax Code, to be submitted using the appropriate form, must be accompanied by a copy of a valid identity document and a statement of the reasons for the request.
For further information, please consult the website of the competent Consular Office.
By granting a special power of attorney
Applicants may delegate a representative, through a special power of attorney, to submit the Tax Code application 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 on the website:
www.agenziaentrate.it
For the legalization of foreign documents, please consult the relevant section of the website of the competent Italian diplomatic mission or the Ministry of Foreign Affairs and International Cooperation.
Directly at the offices of the Italian Revenue Agency in Italy
Once in Italy, applicants may apply directly at any office of the Italian Revenue Agency.
For further details, please consult the “Mini Guide to the Tax Code for Foreign Citizens” issued by the Italian Revenue Agency, available in several languages on its official website.
In particular:
EU citizens who intend to stay in Italy may apply for a Tax Code by submitting form AA4/8 to a local office of the Italian Revenue Agency. The application must state the reasons for the request and be accompanied by a valid identity document (passport or identity card valid for travel abroad).
For non-EU citizens intending to stay in Italy, the Tax Code is issued:
- By the Immigration One-Stop Desk (Sportello Unico per l’Immigrazione), established at each Prefecture, which is responsible for issuing entry clearance to foreign nationals applying for residence permits for employment or family reunification;
- By the Police Headquarters (Questura), for foreign nationals applying for other types of residence permits.
Study purposes
A foreign citizen arriving in Italy for study purposes and intending to stay for less than 90 days may apply for a Tax Code at any office of the Italian Revenue Agency.
A foreign citizen arriving in Italy for study purposes and intending to stay for more than 90 days must first apply for a residence permit at the Police Headquarters (Questura) and, during this process, will be assigned a Tax Code.