Tax ID code

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

1. What is it?

The tax code is an alphanumeric code issued by the Italian Revenue Agency to identify citizens (Italian or foreign) in dealings with public administrations, private entities, and institutions in Italy. For individuals, the tax code is determined based on personal data.

1. What is it for?

Any administrative procedure (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, loan applications, sponsorships, property rentals, or use agreements, etc.) requires the indication of the tax code of the person carrying it out.

1. How to submit the request

Italian citizens residing abroad can request the tax code through the Consular Office, in addition to directly at the offices of the Italian Revenue Agency located throughout Italy, pursuant to Article 1 of the Implementing Ministerial Decree of May 17, 2001, No. 281, considering the extensive network and widespread presence of the Revenue Agency offices in Italy.

Foreign citizens not residing in Italy can specifically delegate a representative to submit the tax code request form directly to the offices of the Italian Revenue Agency.

ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE

Adult Italian citizens registered with AIRE can request the tax code for themselves and their minor children through the Fast-it telematic portal by accessing the relevant service and following the instructions. Through the Fast-it portal, it will also be possible to download the tax code certification once the processing is completed.

How?

• Access the Fast It Portal;
• Click on “Consular Registry and AIRE” and then on “Tax Code Assignment”;
• Confirm the data and start the request;
• After the request has been processed by the Consulate, you can 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 Registry and AIRE” and then on “View your personal data sheet”;
• You will receive a confirmation email;
• Log in again to the portal and download the certificate.

Adult citizens registered with AIRE who already have a tax code can directly download the tax code certification through the Fast-it telematic portal by accessing the relevant service and following the instructions provided to request the tax code; in this case, the Consulate’s intervention for issuing the certificate will not be necessary.

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

In case of loss or destruction of the paper certificate or plastic card, a duplicate can be requested following the same procedure as for the initial issuance.

For further information, it is recommended to visit the website of the competent Consular Office.

FOREIGN CITIZENS NOT RESIDENT IN ITALY

A foreign citizen not residing in Italy must specifically delegate a representative to submit the tax code request form directly to the offices of the Italian Revenue Agency located throughout Italy, pursuant to Article 1 of the Implementing Ministerial Decree of May 17, 2001, No. 281.

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

A foreign citizen can request a tax code at the competent Italian Consular Office for their place of residence only in cases where the tax code is necessary for online procedures and/or when the foreign citizen is unable to delegate a representative to submit the request to the Italian Revenue Agency. In such cases, the Consular Office will forward the request to the Italian Revenue Agency.

The tax code request must be submitted by completing the appropriate form and presenting a copy of an identity document along with the reasons for the request. It can be submitted at the Consular Chancellery counter during office hours (after booking an appointment via the portal https://prenotami.esteri.it) or via email at consolare.ambcolombo@esteri.it.

Students requiring a tax code for university pre-enrollment can obtain it automatically through the UNIVERSITALY Portal – https://www.universitaly.it/ – during the pre-enrollment application. The tax code assignment can be finalized:

• At the Immigration Single Desk or the Police Headquarters when applying for a residence permit, for non-EU students;
• At the Italian Revenue Agency by submitting form AA4/8, for EU students.

Foreign citizens who need a tax code to purchase real estate or for other commercial/financial activities in Italy can delegate a representative to request the tax code from the Italian Revenue Agency on their behalf.

For non-EU citizens intending to stay in Italy, the tax code is assigned:

• By the Sportello unico per l’Immigrazione, present in each Prefecture and responsible for issuing the entry clearance to foreign citizens applying for a residence permit for employment or family reunification;
• By the Questura, a State Police office, for foreign citizens applying for other types of residence permits.

EU citizens intending to stay in Italy can request a tax code by submitting form AA4/8 at a local 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).

A foreign citizen who needs a tax code to initiate a legal proceeding in Italy can include among the powers granted to their lawyer the authority to request the tax code at any office of the Italian Revenue Agency. The addresses of the Italian Revenue Agency offices can be found on the website www.agenziaentrate.it.

Fiscal PIN
The tax PIN consists of two parts. The first part and the password to access ‘Fisconline’ must be requested after registration on the Agenzia delle Entrate website.
Italian citizens residing in the Maldives must send a copy of the PIN code application and their valid passport to the e-mail address consolare.ambcolombo@esteri.it. The Consular Chancellery of the Embassy will then validate the request. If the request is accepted, the Office will send the applicant the first 4 digits of the PIN code, the password for the first access to the reserved area of the telematic services and instructions for obtaining the second part of the PIN code.

Applicants residing only temporarily in the Maldives, and therefore not registered with AIRE – Anagrafe dei cittadini italiani residenti all’estero, should send an e-mail to consolare.ambcolombo@esteri.it attaching the PIN code request form. Interested parties must then personally present themselves at the Consular Chancellery with a valid passport in order to validate the request. If the request is accepted, the Consular Chancellery will deliver to the applicant the first 4 digits of the PIN code, the password for the first access to the reserved area of the telematic services and the instructions for obtaining the second part of the PIN code.

APPLICATION FORM – Form AA4/8

INSTRUCTIONS FOR FILLING IN FORM AA4/8 FOR REQUESTING TAX CODE

LINK FOR THE WEBSITE OF AGENZIA DELLE ENTRATE