Tax Code (“Codice Fiscale”)
Tax Code request – Instructions and information
The Codice Fiscale is an alphanumerical code issued by the Italian Revenue Authority, similar to the U.S. Social Security Number.
The Codice Fiscale can always be issued to Italian citizens.
ITALIAN CITIZENS ENROLLED IN AIRE
Starting from July 15, 2024, Italian citizens enrolled in AIRE in the Consular Jurisdiction of this Consulate General can directly download the tax code (“Codice Fiscale”) attribution certificate through the Fast It Portal.
How?
- Access the Fast It Portal;
- Click on “Consular Registry and AIRE” and then on “Tax Code Attribution” (“Attribuzione Codice Fiscale”);
- Confirm the data and start the request;
- Autonomously download the Tax Code attribution certificate (“Certificato di attribuzione del Codice Fiscale”).
If you are unable to download the Tax Code attribution certificate (“Certificato di attribuzione del Codice Fiscale”):
- Register on the Fast It portal, or log in if you already have an active account;
- Apply for the “Online Membership” by clicking on “Consular Registry and AIRE” (“Anagrafe Consolare e AIRE”) and then on “View your registry record” (“Visualizzare la propria scheda anagrafica”);
- Within 2 business days of the request, you will receive the message of successful association on your inbox.
Log back into the portal and download the certificate.
FOREIGN NATIONALS
Note: Due to the very high volume of requests, we are currently unable to issue the Tax Code (“Codice Fiscale”) quickly/in due time.
We therefore recommend to submit the request, also with the support of a delegate, to “Agenzia delle Entrate” the competent body located in Italy, taking into account the widespread availability of Revenue Agency offices in Italy.
The request can be submitted to any Revenue Agency office. The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it.
The Codice Fiscale can also be issued to NON-Italian citizens, but only for some specific purposes, such as paying Italian taxes, or fulfilling a specific administrative or legal procedure in Italy, and cannot be issued for unspecified or future needs.
Moreover, the Italian Government requires NON-Italian citizens to disclose precisely why they need a Codice Fiscale.
A NON-Italian citizen residing abroad who is without a Tax Code and needs one may, alternatively:
(i) expressly appoint a person (e.g. a lawyer in Italy, who has been granted the appropriate power of attorney and at whose registered office the foreign citizen has elected domicile) to submit the application form for the Tax Code directly to the offices of the “Agenzia delle Entrate” (Italian Revenues Agency) located on the Italian territory, pursuant to Article 1 of the implementing Ministerial Decree of May 17, 2001, No. 281, taking into account the widespread availability of “Agenzia delle Entrate” offices in Italy.
In this regard, it should be noted that in the document prepared by the Revenue Agency, bearing “Instructions for completing the form”, under “How to submit the form” it is stated: “The form can be submitted to any office of the Agenzia delle Entrate, even through a delegate. The addresses of the offices of the Internal Revenue Service can be found on the website www.agenziaentrate.it.”
(ii) contact the Italian diplomatic-consular representation in the country of residence, which will forward the request to the Agenzia delle Entrate in Italy. In light of the high number of requests received by this Consulate General, in case of urgent need, it is suggested to use option (i) mentioned above.
If you are requesting a Codice Fiscale in order to apply for a study visa, please add your school acceptance letter to your Codice Fiscale application.
If you are NOT an Italian citizen, and you need a Codice Fiscale to rent or purchase a real estate property in Italy, the Agenzia delle Entrate / diplomatic-consular representation needs to verify and confirm your request.
Once you have found the property that you wish to rent or purchase, real estate firms in Italy require you to sign a pre-agreement or purchase agreement BEFORE you wire the money to the seller, and BEFORE you sign the deed in front of the Italian notary. Please add a signed copy of that agreement to the other items required for the application (see info and forms attached), and the Agenzia delle Entrate /diplomatic-consular representation will issue the Codice Fiscale to you, which you will use to open an Italian bank account, and/or to sign the property deed with the Italian notary.
Please keep in mind that processing time might be over 30 business days. The only way to get it faster, as already suggested above, is to ask your Italian lawyer or real estate agent to request the Codice Fiscale on your behalf at a local Office of the Agenzia delle Entrate; you might need to send them a specific Power of Attorney (“Delega”) for this task, but an agent in Italy should be able to get a Codice Fiscale for you a lot faster than requesting it through the Italian Consulates in the U.S..
Please see here the forms to apply for a Codice Fiscale:
1.Download the application form for the fiscal code – click here
2.Fill out the form per the instructions provided by the Agenzia delle Entrate – click here
3.Download and fill out the CONTACT FORM – click here
If you only need the Codice Fiscale, and you do NOT wish to receive the plastic card, you can apply by email to sanfrancisco.cf@esteri.it for faster processing. In this scenario, you must fill out, scan (no phone pictures) and send the forms as PDF files by email, along with a photocopy of your passport picture and signature page (scanned in PDF).
If you DO want the plastic card, you must apply by regular mail and attach to the application a 9.5’x4.5” pre-paid return envelope, along with the forms filled out. In this scenario the processing time for the request is substantially longer (averaging three months’ wait time). However, if you know that you will need the plastic card in the future, you must request it right away applying by regular mail.