- What is it?
- What is it used for?
- How to apply?
1.What is it?
The Tax Code (Codice Fiscale) is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify individuals (Italian or foreign citizens) in their dealings with Italian public administrations, private parties, and Italian entities. For natural persons, the Tax Code is determined on the basis of personal data.
Any administrative obligation (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, applications for funding, sponsorships, leases or loans for use of real estate, etc.) requires the indication of the Tax Code of the person carrying it out.
2.What is it used for?
Any administrative obligation (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, applications for funding, 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 may apply for a Tax Code through the Consular Office, as well as directly at offices of the Italian Revenue Agency located in Italy, pursuant to Article 1 of the implementing Ministerial Decree of 17 May 2001, No. 281, taking into account the widespread presence of Revenue Agency offices throughout Italy.
Foreign citizens not residing in Italy may formally appoint a representative to submit the Tax Code application form directly to offices of the Italian Revenue Agency located in Italy.
FOREIGN CITIZENS NOT RESIDING IN ITALY
Foreign citizens may apply for a Tax Code in the following ways:
– through the competent Italian Consular Office for their place of residence.
The Tax Code request, submitted by completing the appropriate form, must be accompanied by a copy of an identity document and an indication of the reasons for the request.
– by means of a special power of attorney authorizing a representative to submit the Tax Code application form directly to offices of the Italian Revenue Agency located in Italy, pursuant to Article 1 of the implementing Ministerial Decree of 17 May 2001, No. 281.
The addresses of the Italian Revenue Agency offices are available on the website www.agenziaentrate.it.
For the legalization of foreign documents: Legalization of Documents – Ministry of Foreign Affairs and International Cooperation.
– Directly at offices of the Italian Revenue Agency located in Italy, once they have entered the country.
For further information, it is recommended to consult the Mini Guide to the Tax Code for Foreigners issued by the Italian Revenue Agency, available in several languages on its website.
In particular:
Citizens of EU countries who intend to stay in Italy may apply for a Tax Code by submitting form AA4/8 to a local office of the Italian Revenue Agency. The request must state the reasons and be accompanied by a valid identity document (passport or identity card valid for travel abroad).
For citizens of non-EU countries who intend to stay in Italy, the Tax Code is issued:
– by the One-Stop Immigration Desk (Sportello Unico per l’Immigrazione), located in each Prefecture and responsible for issuing entry clearance to foreign citizens applying for a residence permit for employment or family reunification;
– by the Police Headquarters (Questura), an office of the State Police, for foreign citizens applying for other types of residence permits.
For study purposes
A foreign citizen who comes to Italy for study purposes and intends to stay for less than 90 days may request a Tax Code from any office of the Italian Revenue Agency.