WHAT IS THE ITALIAN TAX CODE
The Italian tax code (codice fiscale) is an alphanumeric identification code issued by the Italian institution Agenzia delle Entrate. It uniquely identifies Italian and foreign citizens in their dealings with public authorities, private entities and organisations operating in Italy.
For individuals, the Italian tax code is generated on the basis of their personal details.
WHAT IS THE ITALIAN TAX CODE USED FOR
The Italian tax code is required for a wide range of administrative procedures and for entering into legal acts and contracts in Italy.
In particular, it is required for:
- paying taxes, social security contributions and other levies;
- entering into contracts with public or private entities, such as rental agreements or loan-for-use agreements relating to real estate;
- accepting an inheritance;
- applying for funding and sponsorship;
- completing other administrative procedures required under Italian law.
HOW TO APPLY FOR THE ITALIAN TAX CODE
The application procedure varies depending on the applicant’s citizenship and place of residence.
ITALIAN CITIZENS RESIDING ABROAD AND REGISTERED WITH AIRE
Adult Italian citizens may apply for the Italian tax code directly at any of the Agenzia delle Entrate offices located throughout Italy, pursuant to Article 1 of Ministerial Decree No. 281 of 17 May 2001, given the extensive network of Revenue Agency offices across the country.
They may also apply for the Italian tax code, for themselves and for their minor children, through the Consular Office using the Fast-it portal, without having to visit the Embassy in person.
After logging into the Fast It portal, users should select “Anagrafe consolare e AIRE” and then “Attribuzione di codice fiscale”. They will then be asked to check and confirm their details before submitting the application.
Once the application has been processed, the certificate confirming assignment of the Italian tax code will be available for download directly from the portal. If the certificate is not available on the portal, users must request “Associazione online” by selecting “Anagrafe Consolare e AIRE” and then “Visualizzare la propria scheda anagrafica”. Confirmation of the association will be sent by email. Users will then be able to log back into the portal and download the certificate.
Adult Italian citizens registered with AIRE who have already been assigned the Italian tax code may download the relevant certificate directly through the Fast It portal by accessing the appropriate service and following the instructions provided. In this case, no action by the Consulate is required for the certificate to be issued.
Those who also wish to receive a physical tax code card must apply for both the Italian tax code and the card by submitting the appropriate form together with a copy of an identity document. The “Richiesta tesserino di codice fiscale” box must be selected on the form. If the paper certificate or plastic card is lost or destroyed, a duplicate may be requested following the same procedure used for the initial application.
FOREIGN CITIZENS NOT RESIDING IN ITALY
Foreign citizens who do not reside in Italy may authorize a representative to submit the Italian tax code application form on their behalf to any competent local office of the Agenzia delle Entrate, pursuant to Article 1 of Ministerial Decree No. 281 of 17 May 2001. The addresses of Agenzia delle Entrate offices are available on the Agency’s website at www.agenziaentrate.it.
Applying through the Embassy
Foreign citizens may apply for the Italian tax code through the competent Italian Consular Office only when the tax code is required for procedures that must be completed online and/or when the applicant is unable to authorise a representative to submit the application to the Agenzia delle Entrate on their behalf. In such cases, the Consular Office will forward the application to the Agenzia delle Entrate in Italy.
Foreign citizens must book an appointment through the Prenot@Mi portal at https://prenotami.esteri.it. On the day of the appointment, applicants must submit:
- the Codice Fiscale Application Form – Form AA4/8, completed in accordance with the relevant instructions available at the link Instructions for completing Form AA4/8 – Codice Fiscale Application;
- a copy of a valid identity document;
- a statement explaining the reason for the application.
The above documentation must also be sent by email to consolare.ambcolombo@esteri.it.
Please note: Foreign citizens who require the Italian tax code in order to initiate legal proceedings in Italy may authorise the lawyer representing them to apply for it on their behalf at any Agenzia delle Entrate office. The addresses of Revenue Agency offices are available at www.agenziaentrate.it.
STUDENTS
Students who require the Italian tax code for university pre-enrolment may apply for one directly in Italy:
- EU citizens: at an Agenzia delle Entrate office;
- non-EU citizens: at the competent Police Headquarters (Questura) when applying for their residence permit.
For further information, please refer to the guide available on the Agenzia delle Entrate website https://www.agenziaentrate.gov.it/portale/mini-guida-codice-fiscale-per-stranieri.
NON-EU CITIZENS INTENDING TO RESIDE IN ITALY
For citizens of non-EU countries intending to reside in Italy, the Italian tax code is assigned by:
- the Single Desk for Immigration (Sportello Unico per l’Immigrazione), located at each Prefecture and responsible for issuing entry clearance (nulla osta) to foreign nationals applying for a residence permit for employed work or family reunification;
- the Police Headquarters (Questura), in the case of foreign nationals applying for other types of residence permits.
EU CITIZENS INTENDING TO RESIDE IN ITALY
EU citizens intending to reside in Italy may apply for the Italian tax code by submitting Codice Fiscale Application Form – Form AA4/8 to a local office of the Agenzia delle Entrate. The application must state the reason for the request and must be accompanied by a valid identification document, such as a passport or a national identity card valid for travel abroad.
TAX PIN
The Tax PIN provides access to the Agenzia delle Entrate’s online services and consists of two parts.
The first part of the PIN and the password required to access “Fisconline” must be requested after registering on the Agenzia delle Entrate website.
Italian citizens residing in Sri Lanka or the Maldives must email consolare.ambcolombo@esteri.it, attaching a copy of their PIN request and a copy of their valid passport. The Embassy’s Consular Office will then validate the request. If the request is approved, the applicant will receive the first four digits of the PIN, the password for their first login to the restricted area of the Revenue Agency’s online services, and instructions on how to obtain the second part of the PIN.
Individuals who are residing only temporarily in Sri Lanka or the Maldives and are therefore not registered with AIRE must email consolare.ambcolombo@esteri.it, attaching the PIN application form. They must then appear in person at the Embassy’s Consular Office with a valid passport in order to have their application validated. If the application is approved, the Consular Office will provide the applicant with the first four digits of the PIN, the password for their first login to the restricted area of the Revenue Agency’s online services, and instructions on how to obtain the second part of the PIN.
FORMS AND USEFUL LINKS