- What is it?
- What is it for?
- How can I submit the request?
1. What is it?
The tax code is an alphanumeric code issued by the Revenue Agency to identify citizens (Italian or foreign) in their relations with public administrations, private individuals and Italian organizations. For individuals, the tax code is determined on the basis of personal data.
2. What is it for?
Any administrative fulfilment (payment of taxes, duties, fees, etc.) or negotiation activity (acceptance of inheritance, contracts with public or private entities, requests for financing, sponsorships, leases or free loans of real estate, etc.) requires the indication of the tax code of the person carrying it out.
3. How can I submit the request?
Foreign citizens who are not resident in Italy can specifically delegate a person to submit the application form for the Tax Code directly to the Revenue Agency offices located throughout the Italian territory.
A foreign citizen who is not resident in Italy must specifically delegate a person to submit the application form for the tax code directly to the offices of the Revenue Agency located on Italian territory, according to art. 1 of the implementing Ministerial Decree of 17 May 2001, n. 281.
The addresses of the Revenue Agency offices are available on the website: www.agenziaentrate.it
Foreign citizens can request their tax code from the Italian consular office responsible for their place of residence only in cases where the tax code is necessary for procedures to be carried out online and/or for which the foreigner is unable to delegate a person to submit the request to the Revenue Agency: in such cases, the Consular Office will forward the request to the Revenue Agency in Italy.
The tax code request, to be made by filling in the appropriate form, must be presented together with a copy of an identity document and an explanation of the reasons for the request.
For further information, please visit the website of the competent Consular Office.
Students who require a tax code for university pre-registration may obtain it automatically on the UNIVERSITALY portal when they are making their pre-registration request. The allocation of the tax code will be completed: for non EU students at the Sportello Unico dell’Immigrazione or by the Questura (State Police Headquarters) when a residence permit is being requested; for EU students at the Revenue Agency, by submitting the form AA4/8.
Foreign citizens who require a tax code to purchase a property or for other commercial/financial activities in Italy may delegate a representative to request the tax code from the Revenue Agency on their behalf.
The Tax Code is attributed to citizens of non EU Countries who wish to stay in Italy:
– by the Sportello Unico per l’Immigrazione, located in every Prefettura which is competent to issue a nulla osta for the entry of every foreign citizen who request a residence permit for dependent work or in the case of family reunion;
– by the Questura (State Police Headquarters), for foreign citizens who request other types of residence permits.
EU citizens who intend to stay in Italy may request the tax code by submitting the form AA4/8 to a territorial office of the Revenue Agency. The request must be motivated and accompanied by a valid identity document (passport or identity card valid for expatriation).
A foreign citizen who require the tax code for reasons of judicial proceedings in Italy may delegate their appointed solicitor to request for a tax code at any office of the Revenue Agency; the addresses of the Revenue Agency offices are available on the website www.agenziaentrate.it.