Tax Identification Number (Codice Fiscale)

TAX IDENTIFICATION NUMBER (CODICE FISCALE)

The Codice Fiscale is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify individuals (Italian or foreign citizens) in their dealings with Italian public administrations, private entities, and organizations. For natural persons, the Tax Identification Number is generated on the basis of personal registry data.

Any administrative obligation (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, applications for financing, sponsorships, leases or loans for use 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

Italian citizens of legal age registered with AIRE may request a Tax Identification Number for themselves and for their minor children through the Fast It online portal by accessing the relevant service and following the instructions. Once the application has been processed, it will also be possible to download the Tax Identification Number certificate through the Fast It portal.

How?

1. Access the Fast It Portal;
2. Click on “Consular Registry and AIRE” and then on “Tax Identification Number assignment”;
3. Confirm your data and submit the request;
4. After the Consulate has processed the request, you will be able to independently download the Tax Identification Number assignment certificate.

If you are unable to download the certificate:

1. Register on the FAST IT portal, or log in if you already have an active account;
2. Request “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal registry record”;
3. You will receive an email confirming the association;
4. Log in again to the portal and download the certificate.

Adult AIRE-registered citizens who already have a Tax Identification Number may directly download the certificate via the Fast It portal, following the same instructions used to request the Tax Identification Number; in this case, no intervention by the Consulate is required for issuing the certificate.

Those wishing to receive the physical Tax Identification Number card must submit a request for both the number and the card by completing the appropriate form and attaching a copy of an identity document.

In case of loss or destruction of the paper certificate or plastic card, a duplicate may be requested following the same procedure used for the original assignment.

For further information, please visit the website of the competent Consular Office.

FOREIGN CITIZENS NOT RESIDENT IN ITALY

Foreign citizens may request a Tax Identification Number through the following methods:

– Through the competent Italian Consular Office in their country of residence.
The request, to be submitted using the appropriate form, must be accompanied by a copy of an identity document and an indication of the reasons for the request.
For further information, please visit the website of the competent Consular Office.

– Through a special power of attorney, delegating a representative to submit the Tax Identification Number application form directly to the offices of the Italian Revenue Agency located in Italy, pursuant to Article 1 of Ministerial Decree no. 281 of 17 May 2001.
Addresses of the Italian Revenue Agency offices are available at: www.agenziaentrate.it
For the legalization of foreign documents: Legalization of documents – Ministry of Foreign Affairs and International Cooperation and Consulate General of Italy in Jerusalem – Translation and legalization of documents.

– Directly at the offices of the Italian Revenue Agency in Italy, once the applicant has entered the country.

For further details, please consult the Italian Revenue Agency’s “Mini Guide to the Tax Identification Number for Foreigners” available in several languages on the Agency’s website.

In particular:

• EU citizens intending to stay in Italy may request the Tax Identification Number by submitting form AA4/8 to a local office of the Italian Revenue Agency. The request must be justified and accompanied by a valid identity document (passport or identity card valid for expatriation).
• Non-EU citizens intending to stay in Italy are assigned a Tax Identification Number:
  – by the Single Immigration Desk (Sportello Unico per l’Immigrazione) at each Prefecture, competent for issuing entry clearance for foreign citizens applying for residence permits for subordinate employment or family reunification;
  – by the Questura (State Police Headquarters) for foreign citizens applying for other types of residence permits.

Study purposes
A foreign citizen arriving in Italy for study purposes and staying less than 90 days may request the Tax Identification Number at any office of the Italian Revenue Agency.
A foreign citizen arriving in Italy for study purposes and staying more than 90 days must first apply for a residence permit at the Questura; during this procedure, the Tax Identification Number will be assigned.