1. What is it?
The fiscal code (codice fiscale) is the alphanumeric tax identification code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify citizens (Italian or foreign) in their dealings with Italian public administrations, private individuals and entities. For individuals, the codice fiscale is determined on the basis of their personal details.
2. What is it used for?
Any administrative procedure (payment of taxes, duties, fees, etc.) or contractual/legal transaction (acceptance of an inheritance, contracts with public or private entities, applications for financing, sponsorships, leases or loans for the use of real estate, etc.) requires the codice fiscale of the person carrying out the transaction or procedure.
3. How to submit an application
Italian citizens residing abroad may apply for a codice fiscale through the Consular Office, as well as directly at the offices of the Italian Revenue Agency located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree of 17 May 2001, No. 281, taking into account the extensive network and widespread presence of Italian Revenue Agency offices throughout Italy.
ITALIAN CITIZENS RESIDING ABROAD AND REGISTERED WITH AIRE
Italian citizens over 18 who are registered with AIRE may request a codice fiscale for themselves and for their minor children through the Fast It online portal, by accessing the relevant service and following the instructions provided. Once the application has been processed, the certificate confirming the assignment of the codice fiscale can also be downloaded through the Fast It portal.
How?
- Log in to the Fast It Portal;
- Click on “Consular Registry and AIRE” and then on “Assignment of Codice Fiscale”;
- Confirm your details and submit the application;
- Once the application has been processed by the Consulate, you can download the certificate confirming the assignment of the codice fiscale yourself.
If you are unable to download the certificate confirming the assignment of the codice fiscale:
- 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 on “View your personal registry record”;
- You will receive a notification in your email inbox confirming that the association has been completed;
- Log in to the portal again and download the certificate.
Italian citizens over 18 who are registered with AIRE and already have a codice fiscale can directly download the certificate confirming their codice fiscale through the Fast It online portal by accessing the relevant service and following the instructions provided for requesting the codice fiscale. In this case, the Consulate does not need to intervene in the issuance of the certificate.
Those who also wish to receive the tesserino del codice fiscale must apply for both the codice fiscale and the card by submitting the appropriate form together with a copy of an identity document.
In the event of loss or destruction of the paper certificate or the plastic tax identification card, a duplicate may be requested using the same procedures as those applicable to the original assignment.
For further information, applicants are advised to consult the website of the competent Consular Office.