The tax code, which is citizens’ means of identification in their relations with Italian organisations and public Administrations, is issued by the Inland Revenue Agency.
It can be requested abroad, both by Italians and by nationals resident in the consular district through the consular office.
The tax code is assigned through a special e-connection with the Inland Revenue Agency’s Fisconline service.
RESIDENT ITALIAN CITIZENS REGISTERED WITH AIRE
As of 15 July 2024, Italian citizens of age registered with AIRE can request a tax code, for themselves and their minor children, through the Fast-it portal by accessing the relevant service and following the instructions. Through the Fast-it portal it will also be possible to download the tax code certificate, once the file has been fully processed.
Those who also wish to receive the tax code card shall apply for the tax code and card by submitting a request form together with a copy of an identity document (according to the procedure already in use).
With regard to the specific procedures for submitting the application form to the competent consular office, it is advisable to visit the website of that office.
FOREIGN CITIZENS
Foreigners resident in the consular district who require a tax code shall apply by submitting an application form together with a copy of an identity document.
With regard to the specific procedures for submitting the application form to the competent consular office, it is advisable to visit the website of the same office.
A non-EU national who needs the tax code for fulfilling a procedure with the Italian Public Administration, for which not only the tax code but also entry and presence in Italy is required, shall request to be attributed the tax code in Italy, at the Sportello Unico dell’Immigrazione (Immigrants’ one-stop shop) or at the Police headquarters (Questura) when applying for a residence permit (as indicated in the Tax Short Guide for Foreign Nationals, published by the Inland Revenue Agency in 18 languages.
The Inland Revenue Agency – Mini guida codice fiscale per stranieri – Agenzia delle Entrate (agenziaentrate.gov.it).
Foreign citizens who need the Tax Code (Codice Fiscale – CF) in order to initiate legal proceedings in Italy may include among the powers of attorney attributed to the lawyer to whom they entrust the task of requesting the CF at any office of the Italian Revenue Agency (Agenzia delle Entrate); the addresses of the offices of the Italian Revenue Agency can be found on the website www.agenziaentrate.it