TAX CODE
The tax code is the alphanumeric code issued by the Revenue Agency to identify citizens (Italian or foreign) in their dealings with Italian public administrations, private individuals, and entities. For individuals, the tax code is determined based on their personal data.
Any administrative obligation (payment of taxes, duties, fees, etc.) or business activity (acceptance of inheritances, contracts with public or private entities, requests for financing, sponsorships, leases or loans for real estate, etc.) requires the provision of the tax code of the person making the request.
FOREIGN CITIZENS NOT RESIDENT IN ITALY
Foreign citizens may request a tax code in the following ways:
Through the Italian Consular Office responsible for their residence.
The request for a tax code, to be made by completing the appropriate form, must be submitted along with a copy of an identity document and a statement of the reasons for the request.
For further information, please write to consolare.tallin@esteri.it
By special power of attorney, authorizing a person to submit the tax code application form directly to the Revenue Agency offices located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree of May 17, 2001, No. 281.
The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it
For the legalization of foreign documents: Legalization of Documents – Ministry of Foreign Affairs and International Cooperation
Directly to the Revenue Agency offices located throughout Italy, upon entry into the country.
For further information, we recommend consulting the Revenue Agency’s Mini Guide to the Tax Code for Foreigners, available in various languages at: The Agency – Mini Guide to the Tax Code for Foreigners – Revenue Agency
In particular:
EU citizens intending to reside in Italy can request a Tax Code by submitting form AA4/8 to a local Revenue Agency office. The request must be justified and accompanied by a valid document (passport or identity card valid for travel abroad).
Non-EU citizens intending to reside in Italy are issued a Tax Code:
– by the Immigration Help Desk, located in every Prefecture and responsible for issuing entry permits to foreign citizens applying for a residence permit for employment or family reunification;
– by the Police Headquarters, the State Police office, for foreign citizens applying for other types of residence permits.
Study purposes
Foreign citizens arriving in Italy for study purposes and intending to stay for less than 90 days can request a tax code at any Revenue Agency office.
Foreign citizens 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), where they will receive a tax code.