- What it is
- What is it used for?
- How to request it
- 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.
- 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.
- How to request it
Italian citizens with foreign residence can request the Tax Code through the Consulate General in Jerusalem, 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.
A) Application for Italian citizens
Italian citizens of legal age registered with AIRE in the Consular Jurisdiction of this Consulate General can request the Tax Code, for themselves and for their minor children, through the Fast It 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?
- Login to the Fast It Portal;
- Click on “Consular Register 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 login if you already have an active account;
- Apply for “Online association” by clicking on “Consular Register and AIRE” (Anagrafe Consolare e AIRE) and then click on “View your registry personal file” (Visualizzare la propria scheda anagrafica);
- You will receive the message of successful association by email.
- Login back to the Fast it 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 this 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.
B) Application for 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 Consulate General in Jerusalem 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 this Consulate General will forward the request to the Italian Revenue Agency in Italy.
In such cases, requests for the attribution of the tax code number should be sent to the e-mail address: consolare.gerusalemme@esteri.it
It must be individual. The attributed tax code number will be sent to the applicant by email.
The application must include:
– the AA4/8 form, scanned and signed, completed with personal data and the address of the applicant in the consular district of this Consulate General. For minors, one of the parents or legal guardians must sign;
– reason and proof of the request;
– copy of the passport and identity card, including the page where the residential address is indicated;
– files must be attached to the message and must not exceed 1 MB – suggested format: PDF Acrobat Reader (external links, links to external clouds or servers, etc. will not be accepted).
Download the Form (editable PDF template: to use this feature, the form must be saved to your computer, filled out, printed on paper, and then signed; if you have problems, print directly on paper and fill out using a pen with clear handwriting).
Forms in other languages (German, English, Spanish and French) are available on the Agenzia delle Entrate website, as well as complete instructions for completing the tax code request correctly.
IMPORTANT:
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.
The Consulate General of Italy in Jerusalem issues tax codes only in the form of a paper certificate. Plastic cards can be requested only in cases of proven necessity, and will be sent to the Consulate by the Internal Revenue Agency within two to three months of the request date.
Information on the protection of personal data
Please read the information on the protection of personal data regarding consular services, pursuant to the General Data Protection Regulation (EU) 2016/679: