Please find more detailed information at the following links: Tax Code – Ministero degli Affari Esteri e della Cooperazione Internazionale, Mini Guide to the tax identification number for foreigners (Mini Guida al codice fiscale per stranieri) of the Revenue Agency, available in various languages on the website: L’Agenzia – Mini guida codice fiscale per stranieri – Agenzia delle Entrate.
TAX IDENTIFICATION NUMBER (CODICE FISCALE)
The tax identification number (“Codice fiscale“) is an 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 individuals, and entities. For natural persons, the tax identification number is determined on the basis of personal data from the civil registry.
FOREIGN CITIZENS NOT RESIDENT IN ITALY
Foreign citizens may request the tax identification number through the following methods:
- Through a special power of attorney, by which a person is delegated to submit the application form for the tax identification number directly to any office of the Italian Revenue Agency (“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 offices of the Revenue Agency can be found on the website www.agenziaentrate.it.
- Through the competent Italian Consular Office for their place of residence.
Foreign nationals may apply for a tax identification number at the Italian Consular Office competent for their place of residence only in cases where the tax identification number is required for procedures to be carried out online and/or where the foreign national is unable to delegate a representative to submit the application to the Italian Revenue Agency: in such cases, the consular office will forward the application to the Italian Revenue Agency.
The request for the tax identification number, to be submitted by filling in the specific form, must be presented together with a copy of an identity document and an indication of the reasons for the request.
Students who require a tax identification number for pre-enrolment at university can obtain it automatically via the UNIVERSITALY portal when submitting their pre-enrolment application.
The tax identification number can be finalised: at the Immigration Office or at the Police Headquarters when applying for a residence permit, for non-EU students; at the Revenue Agency by submitting form AA4/8, for EU students.
A foreign citizen who comes to Italy for study purposes and will stay for less than 90 days may request the tax identification number at any office of the Revenue Agency.
A foreign citizen who comes to Italy for study purposes and will stay for more than 90 days must first apply for a residence permit at the Questura and, during that procedure, will receive the tax identification number
Foreign nationals who require a tax identification number for the purchase of property or for other commercial or financial activities in Italy may delegate a representative to apply for the tax code from the Italian Revenue Agency on their behalf.
Citizens of EU countries who intend to stay in Italy may request the tax identification number by submitting form AA4/8 to a local office (Ufficio Territoriale) of the Revenue Agency. The application must state the reasons for the request and be accompanied by a valid document (passport or identity card valid for travel abroad).
Citizens of non‑EU countries who intend to stay in Italy are assigned a tax identification number:
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- by the Sportello Unico per l’Immigrazione (Single Immigration Desk), present in every Prefecture and responsible for issuing the entry clearance (nulla osta) for foreign citizens applying for residence permits for employed work or family reunification;
- by the Questura (Provincial Police Headquarters), office of the State Police, for foreign citizens applying for other types of residence permits.
A foreign national who requires a tax identification number in order to start legal action in Italy may include, amongst the powers granted to the lawyer entrusted with the case, the authority to apply for the tax code at any office of the Italian Revenue Agency.
For applications under any other category, requests for a tax identification number must be submitted exclusively by email, by sending the following documents in PDF format as attachments to the email address consolare.tallinn@esteri.it (please do not send external links):
- the form, duly filled and signed (either digitally or printed and then scanned as a PDF). Please ensure that all first names and surnames are entered exactly as they appear on your identity document.
- a copy of a valid identity document
Please provide the reason for your request and your telephone contact details in the email.
The tax identification number does not expire. The processing time for issuing the tax identification number certificate is 30 days.