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Fiscal Code

Tax Code

  1. What is it
  2. What is it for?
  3. How to apply

 

  1. What is it

The tax code is the alphanumeric code issued by the Revenue Agency to identify the citizen (Italian or foreign) in relations with public administrations, private individuals and Italian entities. For normal people, the tax code is determined on the basis of personal data.

  1. What is it for?

Any administrative obligation (payment of taxes, duties, fees, etc.) or business activity (acceptance of inheritance, contracts with public or private entities, request for financing, sponsorships, leases or loans for the use of real estate, etc.) requires the tax code of the person making it.

  1. How to apply

Italian citizens residing abroad can apply for the tax code through the Consular Office, as well as directly at the Revenue Agency offices located in Italy, based on art. 1 of the Ministerial Decree. Implementation of May 17, 2001, no. 281, taking into account the widespread distribution of Revenue Agency offices in Italy.

Non-Italian citizens not resident in Italy can specifically delegate a person to submit the Tax Code request form directly to the Revenue Agency offices located in Italy.

 

ITALIAN CITIZENS RESIDENT ABROAD REGISTERED WITH AIRE

Adult Italian citizens registered with AIRE can request the tax code, for themselves and their minor children, through the Fast-it online portal by accessing to the relevant service and following the instructions. It will also be possible to download the tax code attestation certificate through the Fast-it portal, once the processing of the application has been completed.

How?

  1. Access the Fast It Portal;
  2. Click on “Consular Registry and AIRE” and then on “Tax Code Assignment”;
  3. Confirm the data and start the request;
  4. After the request has been processed by the Consulate, you will be able to independently download the Fiscal Code attribution certificate.

If you are unable to download the Fiscal Code attribution certificate:

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

Citizens of legal age registered with AIRE who already have a fiscal code can directly download the fiscal code attestation certificate through the Fast-it online portal by accessing to the relevant service and following the instructions provided to request the fiscal code; in this case, no need for the intervention of the Consulate to issue the certificate.

Those who also wish to receive the tax code card must request the tax code and the card by submitting the appropriate form along with a copy of an identity document.

In the case of loss or damage of the paper certificate or the plastic card, a duplicate could be requested following the same instructions of the attribution.

For further information, kindly visit the website of the competent consular office.

 

NON-ITALIAN CITIZENS NOT RESIDENT IN ITALY

Non-Italian citizens not resident in Italy must specifically delegate a person to submit the request form for the Tax Code directly to the offices of the Revenue Agency located in Italy, according to art. 1 of the implementing Ministerial Decree of 17 May 2001, n. 281.

The addresses of the Revenue Agency offices can be found on the website: www.agenziaentrate.it

 

The Tax Code could be requested by the non-Italian citizen from the competent Italian Consular Office for residence only if the C.F. is necessary for procedures to be carried out online and/or if the non-Italian citizen is unable to delegate a representative to make the request to the Revenue Agency: in such cases the Consular Office will forward the request to the Revenue Agency in Italy.

The request for the Tax Code, is by filling out the appropriate form, and submitting it together with a copy of an identity document and an indication of the reasons for the request.

For further information, it is suggested to visit the website of the competent Consular Office.

 

Students who need the Tax Code for pre-enrollment at the University can obtain it automatically on the UNIVERSITALY Portal during the pre-enrollment application. The attribution of the Fiscal Code can be completed: at the Immigration One-Stop Shop or at the Police Headquarters while requesting the residence permit, by non-EU students; by the Revenue Agency by submitting form AA4/8, by EU students.

Non-Italian citizens who need a tax code to purchase real estate or for other commercial/financial activities in Italy can delegate their representative to request a tax code from the Revenue Agency on their behalf.

Citizens of non-EU countries who intend to stay in Italy are assigned a tax code:

– by the Immigration Desk, located in every Prefecture and responsible for issuing entry clearance to foreign citizens who request a residence permit for employment or family reunification;

– by the Police Headquarters, the State Police office, for foreign citizens who request other types of residence permits.

Citizens of EU countries who intend to stay in Italy can request a tax code by submitting form AA4/8 to a territorial office of the Revenue Agency. The request must be accompanied by a valid document (passport or identity card valid for travel abroad).

Foreign citizens who need a tax code to initiate legal proceedings in Italy may authorize a lawyer trusting him to request the tax code at any office of the Revenue Agency; the addresses of the Revenue Agency offices can be found at the following website, www.agenziaentrate.it.