TAX IDENTIFICATION NUMBER (CODICE FISCALE)
The tax identification number (“Codice fiscale“) is an alphanumeric code issued by the Italian Revenue Agency (“Agenzia delle Entrate“) to identify a citizen (Italian or foreign) in dealings with Italian public administrations, private individuals, and entities. For natural persons, the tax identification number is determined on the basis of personal data from the civil registry.
Any administrative procedure (payment of taxes, duties, fees, etc.) or legal/contractual activity (acceptance of inheritance, contracts with public or private entities, applications for financing, sponsorships, leases or free loans of real estate, etc.) requires the indication of the tax identification number of the person carrying it out.
ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE
Adult Italian citizens registered with AIRE may apply for a tax identification number, for themselves and for their minor children, through the online portal Fast It by accessing the relevant service and following the instructions. Through the Fast It portal it will also be possible to download the certificate attesting the tax identification number, once processing of the application has been completed.
How?
- Access the Fast It portal;
- Click on “Anagrafe Consolare e AIRE” and then on “Attribuzione Codice fiscale”;
- Confirm the data and submit the request;
- After the request has been processed by the Consulate, you will be able to autonomously download the certificate of assignment of the tax identification number.
If you are unable to download the certificate of assignment of the tax identification number:
- Register on the FAST IT portal, or log in if you already have an active account;
- Request the “Associazione Online” by clicking on “Anagrafe Consolare e AIRE” and then on “Visualizzare la propria scheda anagrafica”;
- You will receive, in your email inbox, a message confirming that the association has been completed.
- Log in to the portal again and download the certificate.
Adult citizens registered with AIRE who already have a tax identification number can directly download the certificate attesting the tax identification number through the Fast It online portal, by accessing the relevant service and following the instructions provided for requesting the tax identification number; in this case it will not be necessary for the Consulate to intervene in order to issue the certificate.
Those who also wish to receive the physical card of the tax identification number must apply for the tax identification number and for the card by submitting the appropriate form together with a copy of an identity document.
In case of loss or destruction of the paper certificate or of the plastic card, a duplicate may be requested following the same procedure used for the initial assignment.
FOREIGN CITIZENS NOT RESIDENT IN ITALY
Foreign citizens may request the tax identification number through the following methods:
- Through the competent Italian Consular Office for their place of residence.
The request for the tax identification number, to be submitted by filling in the specific form, must be presented together with a copy of an identity document and an indication of the reasons for the request. For further information, it is recommended to visit the website of the competent Consular Office.
- Through a special power of attorney, by which a person is delegated to submit the application form for the tax identification number directly to any office of the Italian Revenue Agency (“Agenzia delle Entrate“) located in Italy, pursuant to article 1 of the implementing Ministerial Decree of 17 May 2001, no. 281.
The addresses of the offices of the Revenue Agency can be found on the website www.agenziaentrate.it.
For the legalization of foreign documents: Legalizzazione documenti – Ministero degli Affari Esteri e della Cooperazione Internazionale.
- Directly at the offices of the Revenue Agency located in Italy, once the foreign citizen has entered the country.
For more detailed information, it is advisable to consult the Mini Guide to the tax identification number for foreigners (Mini Guida al codice fiscale per stranieri) of the Revenue Agency, available in various languages on the website: L’Agenzia – Mini guida codice fiscale per stranieri – Agenzia delle Entrate.
In particular:
- Citizens of EU countries who intend to stay in Italy may request the tax identification number by submitting form AA4/8 to a local office (Ufficio territoriale) of the Revenue Agency. The application must state the reasons for the request and be accompanied by a valid document (passport or identity card valid for travel abroad).
- Citizens of non‑EU countries who intend to stay in Italy are assigned a tax identification number:
- by the Sportello Unico per l’Immigrazione (Single Immigration Desk), present in every Prefecture and responsible for issuing the entry clearance (nulla osta) for foreign citizens applying for residence permits for employed work or family reunification;
- by the Questura (Provincial Police Headquarters), office of the State Police, for foreign citizens applying for other types of residence permits.
Study purposes
A foreign citizen who comes to Italy for study purposes and will stay for less than 90 days may request the tax identification number at any office of the Revenue Agency.
A foreign citizen who comes to Italy for study purposes and will stay for more than 90 days must first apply for a residence permit at the Questura and, during that procedure, will receive the tax identification number.