Tax Code

1. What it is

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

2. What is it used for?

Any administrative fulfilment (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.

3. How to request it

Italian citizens with foreign residence can request the Tax Code 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 17 May 2001, taking into account 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 WITH FOREIGN RESIDENCE REGISTERED WITH AIRE

Italian citizens of legal age registered with AIRE can request 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. Also through the Fast-it portal it will be possible to download the certificate of attestation 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 certificate of attestation of the Tax code 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 intervention of the Consulate will not be necessary to issue the certificate.

Those who also want to receive the Tax Code card must request the Tax Code and the card by presenting 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 the attribution.

FOREIGN CITIZENS NOT RESIDENT IN ITALY

Foreign citizens not resident in Italy have to specifically delegate a person to submit the Tax Code application form directly to the offices of the Italian Revenue Agency located throughout Italy, pursuant to art. 1 of the implementing Ministerial Decree no. 281 of 17 May 2001.

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

The Tax Code can be requested by the foreign citizen from the Italian Consular Office competent for 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 Italian Revenue Agency: in such cases the Consular Office will forward the request to the Italian Revenue Agency in Italy.
C-REQUEST+ FISCAL CODE FORM

The request for a Tax Code, to be submitted 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.

Students who need the Tax Code for pre-enrolment at the University can obtain it automatically on the UNIVERSITALY Portal during the pre-enrolment application. The attribution of the Tax Code can be completed: by non-EU students at the Single Immigration Desk (Sportello Unico dell’Immigrazione) or at the Police Headquarters (Questura) at the time of applying for the residence permit; by EU students at the Italian Revenue Agency by submitting the AA4/8 form.

Foreign citizens who need the Tax Code for the purchase of real estate property or for other commercial/financial assets in Italy can delegate one of their representatives to request the Tax Code from the Italian Revenue Agency on their behalf.

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

– by the Single Immigration Desk, 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, State Police office, for foreign citizens who apply for other types of residence permits.

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 must be motivated and accompanied by a valid document (passport or identity card valid for expatriation).

Foreign citizens who need the Tax Code 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 Tax Code at any office of the Italian Revenue Agency; the addresses of the offices of the Italian Revenue Agency can be found on the website www.agenziaentrate.it.