PLEASE, NOTE: As of July 15, 2024, Italian nationals who are registered in AIRE can request their Italian Tax Code through the web portal FAST-IT. Click here for further information.
Italian Tax Code (Codice Fiscale)
1. What is it?
The tax code is the alphanumeric code issued by the Revenue Agency (Agenzia delle Entrate) to identify the citizen (Italian or foreign) in relations with public administrations, private individuals and Italian entities. For natural persons, the tax code is determined on the basis of personal data.
2. What is it for?
Any administrative obligation (payment of taxes, duties, fees, etc.) or business activity (acceptance of inheritance, contracts with public or private entities, request for financing, sponsorships, leases or loans for use of real estate, etc.) requires the indication of the tax code of the person carrying it out.
3. How to apply?
Italian citizens residing abroad can request the tax code through the Consular Office, as well as directly at the Revenue Agency offices located throughout Italy, pursuant to art. 1 of the implementing Ministerial Decree of 17 May 2001, no. 281, taking into account the wide articulation and widespread diffusion of Revenue Agency offices in Italy.
Foreign citizens not residing in Italy can specifically delegate a person to submit the Tax Code request form directly to the Revenue Agency offices located throughout Italy.
ITALIAN NATIONALS REGISTERED WITH THE AIRE
Italian citizens of legal age registered with AIRE can request a tax code, for themselves and their minor children, through the Fast-it web portal by accessing the relevant service and following the instructions. It will also be possible to download the tax code attestation certificate through the Fast-it portal, once the application has been processed. For further information, click here.
Adult citizens registered with AIRE who already have a tax code can directly download the tax code attestation certificate through the Fast-it online portal by accessing the relevant service and following the instructions provided to request the tax code; in this case, the Consulate will not need to intervene to issue the certificate.
In the event of loss or destruction of the paper certificate, a duplicate can be requested using the same methods as the attribution.
FOREIGN NATIONALS NOT RESIDING IN ITALY
Foreign nationals not resident in Italy must specifically delegate a person to submit the Tax Code request form directly to the Revenue Agency offices located in Italy, pursuant to art. 1 of the implementing Ministerial Decree of 17 May 2001, no. 281.
The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it
The Tax Code can be requested by the foreign national from the Italian Consular Office competent for residence only in cases in which the Tax Code is necessary for procedures to be carried out online and/or for which the foreigner is unable to delegate a person in charge of the request to the Revenue Agency: in such cases the Consular Office will forward the request to the Revenue Agency in Italy.
The request for the Tax Code, to be made by filling out the appropriate form, must be submitted together with a copy of an identity document and an indication of the reasons for the request. For further information, click here.
Foreign nationals who need a tax code to purchase real estate or for other commercial/financial activities in Italy can delegate their representative to request a tax code from the Revenue Agency on their behalf.
Citizens of non-EU countries who intend to stay in Italy will be assigned a tax code:
– by the Immigration Desk, located in every Prefecture (Prefettura) and responsible for issuing entry clearance to foreign citizens who request a residence permit for employment or family reunification;
– by Police Headquarters (Questura), for foreign citizens who request other types of residence permits.
Citizens of EU countries who intend to stay in Italy can request a tax code by submitting form AA4/8 to a territorial office of the Revenue Agency. The request must be motivated and accompanied by a valid document (passport or identity card valid for travel abroad).
Foreign nationals who need a tax code to start legal proceedings in Italy may include among the powers assigned to the lawyer to whom they give you a Power of Attorney the request for the tax code at any office of the Revenue Agency; the addresses of the Revenue Agency offices can be found on the web site: www.agenziaentrate.it.
STUDENTS
Students who need the Fiscal Code for pre-enrollment at the University can obtain it automatically on the UNIVERSITALY Portal during the pre-enrollment application. The attribution of the Fiscal Code can be completed: at the Single Immigration Desk or at the Police Headquarters when requesting a residence permit, by non-EU students; from the Revenue Agency by submitting form AA4/8, by EU students.
Updated on 03/26/2025