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Tax Code

  1. What it is
  2. What is it used for?
  3. How to request it

 

  1. What it is

The Tax Code is the alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify (Italian or foreign) citizens in relations with Italian Public Administrations, private individuals and entities. For natural persons, the Tax Code is determined on the basis of personal data.

  1. What is it used for?

Any administrative procedure to be fulfilled (payment of taxes, duties, fees, etc.) or negotiation activity (acceptance of inheritances, contracts with public or private entities, request for financing, sponsorships, leases or loans of real estate, etc.) requires the indication of the Tax Code of the person carrying it out.

  1. How to apply for it

Italian citizens resident abroad can apply for the Tax Coder through the Consular Office, as well as directly from the offices of the Italian Revenue Agency throughout Italy, pursuant to art. 1 of the implementing Ministerial Decree No. 281 of May 17, 2001,considering the vast and widespread distribution of offices of the Revenue Agency in Italy.

Foreign citizens not resident in Italy can specifically delegate a person to submit the Tax Code application form directly to the offices of the Italian Revenue Agency located throughout Italy.

 

ITALIAN CITIZENS RESIDENT ABROAD AND REGISTERED WITH AIRE

Italian citizens of legal age registered with AIRE can apply for the Tax Code, for themselves and for their minor children, through the Fast-it online portal by accessing the relevant service and following the instructions. Through the Fast-it portal it will also be possible to download the attestation certificate of the Tax Code, once the processing of the file has been completed.

How?

  1. Log in to the Fast It Portal;
  2. Click on “Consular Registry and AIRE” and then on “Tax Code Attribution”;
  3. Confirm the data and start the request;
  4. After the request has been processed by the Consulate, you can personally download the certificate of attribution of the Tax Code.

If you are unable to download the certificate of attribution of the Tax Code:

  1. Register on the FAST IT portal, or log in if you already have an active account;
  2. Request the “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal data sheet”;
  3. You will receive the message of successful association in your inbox.
  4. Log back into the portal and download the certificate.

Adult citizens registered with AIRE who already have the Tax Code can directly download the attestation certificate of the Tax Code through the Fast-it online portal by accessing the relevant service and following the instructions provided to apply for the Tax Code; in this case, the Consulate’s intervention will not be necessary to issue the certificate.

Those who also want to receive the Tax Code card shall request the Tax Code and the card by submitting the appropriate form together with a copy of an identity document.

In the event of loss or destruction of the paper certificate or plastic card, a duplicate may be requested in the same way as for the attribution of the Tax Code.

For more information, please visit the website of the competent Consular Office.

 

FOREIGN CITIZENS NOT RESIDENT IN ITALY

Foreign citizens may apply for a Tax Code in the following ways:

  • through the Italian Consular Office competent for their place of residence.

The request for a Tax Code shall be made by filling out the appropriate form and submitting it together with a copy of an identity document and a statement of reasons for the request.

For further information, please visit the website of the relevant Consular Office.

  • Through a special power of attorney delegating a person to submit the Tax Code application form directly to the offices of the Revenue Agency located throughout Italy, pursuant to Article 1 of Ministerial Decree No. 281 of May 17, 2001.

The addresses of the offices of the Italian Revenue Agency can be found on the website www.agenziaentrate.it

For the legalisation of foreign documents: Legalizzazione documenti – Ministero degli Affari Esteri e della Cooperazione Internazionale

  • Directly at the offices of the Revenue Agency located throughout Italy, once you have entered the country.

For further information, please consult the Revenue Agency’s Mini Guide to Tax Code for Foreigners, available in various languages at: The Agency – Mini Guide to Tax Codes for Foreigners – Revenue Agency

In particular:

Citizens of EU countries who intend to stay in Italy can apply for the Tax Code by submitting the AA4/8 form to a territorial office of the Italian Revenue Agency. The request shall be motivated and accompanied by a valid document (passport or identity card valid for expatriation).

Citizens of non-EU countries who intend to stay in Italy are assigned the Tax Code:

– by the Single Immigration Desk (Sportello Unico dell’Immigrazione), present in each Prefecture and responsible for issuing entry clearance (nulla osta) to foreign citizens who apply for a residence permit for employment or family reunification;

– by the Police Headquarters (Questura), State Police office, for foreign citizens who apply for other types of residence permits.

 

Study purposes

Foreign nationals arriving in Italy for study purposes and staying for less than 90 days may apply for a Tax Code at any office of the Revenue Agency.

Foreign nationals arriving in Italy for study purposes and staying for more than 90 days shall first apply for a residence permit at the Police Headquarters (Questura) and will receive their Tax Code at that stage.