TAX CODE (CODICE FISCALE)
- WHAT IS IT?
The tax code (codice fiscale) is the alphanumeric code issued by the Agenzia delle Entrate (Italian Revenue Agency) to identify citizens (Italian or foreign) in their interactions with public administrations, private entities, and organizations in Italy. For individuals, the tax code is determined based on personal registry data.
- HOW TO OBTAIN A TAX CODE
ITALIAN CITIZENS RESIDING ABROAD REGISTERED IN AIRE
AIRE (Anagrafe degli Italiani Residenti all’Estero) is the Registry of Italian Citizens Living Abroad. Italian citizens registered in AIRE can request a tax code for themselves and their minor children through the Fast-it online portal, available on the Embassy’s website.
How to request a tax code through Fast-it:
- Access the Fast-it Portal
- Click on “Consular Registry and AIRE” and then “Tax Code Assignment”
- Confirm your data and initiate the request
- After the Consulate processes the request, you can download the Tax Code assignment certificate
If you cannot download the Tax Code assignment certificate:
- Register on the FAST-IT portal, or log in if you already have an active account
- Request “Online Association” by clicking on “Consular Registry and AIRE” and then “View Personal Registry Card”
- You will receive an email confirming the association
- Log back into the portal and download the certificate
AIRE-registered citizens who already have a tax code can directly download the tax code certificate through the Fast-it online portal by accessing the relevant service and following the instructions for requesting a tax code. In this case, the Consulate’s intervention for certificate issuance will not be necessary.
Physical Tax Code Card: Those wishing to receive the physical tax code card must submit a request for both the tax code and the card by submitting the appropriate form (AA4/8) along with a copy of an identity document.
In case of loss or destruction of the paper certificate or plastic card, a duplicate can be requested using the same procedures as the original assignment.
EU AND NON-EU CITIZENS NOT RESIDING IN ITALY
EU and non-EU citizens not residing in Italy must specifically delegate a representative to submit the Tax Code request directly to Revenue Agency offices (Agenzia delle Entrate) located in the Italian territory, pursuant to art. 1 of the Implementing Decree of May 17, 2001, No. 281.
Addresses of Revenue Agency offices can be found on the website www.agenziaentrate.it
STUDENTS
Students who need a tax code for university pre-registration can obtain it automatically on the UNIVERSITALY Portal during the pre-registration process.
Tax Code assignment can also be obtained:
- At the Sportello Unico dell’Immigrazione (SUI) (Immigration One-Stop Shop) or Police Headquarters when requesting a residence permit, for non-EU students
- From the Agenzia delle Entrate by submitting form AA4/8, for EU students
OTHER SITUATIONS
Foreign citizens who need a tax code for property purchases or other commercial/financial activities in Italy can delegate a representative to request the tax code from the Revenue Agency on their behalf.
For non-EU citizens staying in Italy, the tax code is assigned by:
- The Sportello Unico dell’Immigrazione (SUI), present in each prefecture (Prefettura) and responsible for issuing entry clearance to foreign citizens requesting residence permits for dependent work or family reunification
- The Police Headquarters (Questura) for foreign citizens requesting other types of residence permits
EU residents of Italy can request a tax code by submitting form AA4/8 to a local Agenzia delle Entrate office. The request must be motivated and accompanied by a valid document (passport or identity card valid for international travel).
A foreign citizen who needs a tax code for initiating a judicial proceeding in Italy can include the tax code request among the delegations assigned to their lawyer, who can request it at any Agenzia delle Entrate office; office addresses can be found on the website www.agenziaentrate.it.