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Tax Code

  1. What it is
  2. What it is used for?
  3. How to submit the request

 

  1. What it is

The Tax Code (Codice Fiscale) is the alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify a citizen (Italian or foreign) in dealings with Italian public administrations, private entities and institutions. For individuals, the Tax Code is generated 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, rental or loan-for-use of real estate, etc.) requires the indication of the applicant’s Tax Code.

 

  1. What it is used for?

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, rental or loan-for-use of real estate, etc.) requires the indication of the applicant’s Tax Code.

 

  1. How to submit the request

Italian citizens residing abroad may request the Tax Code through the Consular Office, as well as directly from the offices of the Italian Revenue Agency located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree of 17 May 2001, No. 281, considering the wide distribution of Revenue Agency offices in Italy.

Foreign citizens not residing in Italy may appoint a representative to submit the Tax Code request form directly to any office of the Italian Revenue Agency located in Italy.

 

ITALIAN CITIZENS RESIDING ABROAD AND REGISTERED WITH AIRE

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

 

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. After the request has been processed by the Consulate, you will be able to download the certificate of attribution of the Tax Code.

 

If you are unable to download the certificate of attribution of the Tax Code:
  1. Register on the FAST IT portal, or log in if you already have an active account;
  2. Request “Online Association” by clicking on “Anagrafe Consolare e AIRE” and then on “Visualizzare la propria scheda anagrafica”;
  3. You will receive a confirmation message in your email inbox;
  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 certificate of attribution through the Fast It portal by accessing the relevant service and following the instructions provided for requesting the Tax Code; in this case, no intervention by the Consulate is required.

Those who wish to receive the physical Tax Code card must request both the Tax Code and the card by submitting the appropriate form together with 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 initial attribution.

 

FOREIGN CITIZENS NOT RESIDING IN ITALY

Foreign citizens may request the Tax Code through the following methods:

  • Through the Italian Consular Office competent for their place of residence.

The request for the Tax Code, submitted using the appropriate form, must be accompanied by a copy of an identity document and a statement of the reasons for the request.

  • Through a special power of attorney authorizing a representative to submit the Tax Code request form directly to any office of the Agenzia delle Entrate located in Italy, pursuant to Article 1 of the implementing Ministerial Decree of 17 May 2001, No. 281.

The addresses of the Italian Revenue Agency offices can be found on the website www.agenziaentrate.it

  • Directly at any office of the Agenzia delle Entrate located in Italy, once the person has entered the country.

For further information, it is recommended to consult the Mini Guide to the Tax Code for Foreigners published by the Italian Revenue Agency, available in various languages bt clicking here.

 

In particular:

Citizens of EU countries intending to stay in Italy may request the Tax Code by submitting form AA4/8 to any territorial office of the Italian Revenue Agency. The request must be justified and 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 Single Immigration Desk (Sportello Unico per l’Immigrazione), present in each Prefecture and responsible for issuing the “Nulla Osta” for foreign citizens applying for a residence permit for employment or family reunification;

– by the competent Questura (Police Headquarters), for foreign citizens applying for other types of residence permits.

 

Study purposes

Foreign citizens arriving in Italy for study purposes and staying less than 90 days may request the Tax Code at any office of the Agenzia delle Entrate.

Foreign citizens arriving in Italy for study purposes and staying more than 90 days must first apply for a residence permit at the competent Questura (Police Headquarters), during which the Tax Code will be issued.