What is it?
The Italian Fiscal Code (Codice Fiscale) is an alphanumeric 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 tax code is determined on the basis of their personal details.
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 use of real estate, etc.) requires the tax code of the person carrying it out to be indicated.
How to submit the application
Foreign citizens who are not resident in Italy may specifically authorize a representative to submit the Fiscal Code application form directly to one of the offices of the Italian Revenue Agency (Agenzia delle Entrate) located throughout Italy.
A foreign citizen who is not resident in Italy must specifically authorize a representative to submit the Fiscal Code application form directly to an office of the Italian Revenue Agency in Italy, pursuant to Article 1 of the implementing Ministerial Decree of 17 May 2001, No. 281.
The addresses of the Italian Revenue Agency offices can be found on the website www.agenziaentrate.it.
A foreign citizen may request a Fiscal Code from the Italian Consular Office responsible for their place of residence only in cases where the Fiscal Code is required for procedures to be carried out online and/or where the foreign citizen is unable to authorize a representative to submit the application to the Italian Revenue Agency. In such cases, the Consular Office will forward the application to the Italian Revenue Agency in Italy.
The Tax Code application, submitted by completing the relevant form, must be accompanied by a copy of an identity document and an indication of the reasons for the request.
Foreign citizens residing within the jurisdiction of the Consulate General of Italy in Jeddah may request the assignment of a Fiscal Code by obtaining an appointment in advance through the Prenot@mi portal.
The Fiscal Code may be assigned through the Single Immigration Desk (Sportello Unico dell’Immigrazione) or by the Police Headquarters (Questura) when non-EU students apply for a residence permit. It may also be obtained through the Italian Revenue Agency by EU students submitting Form AA4/8.
Foreign citizens who require a Fiscal Code for the purchase of real estate or for other commercial/financial activities in Italy may authorize a representative to apply for the Fiscal Code at the Italian Revenue Agency on their behalf.
For non-EU citizens intending to stay in Italy, the Fiscal Code is assigned:
- by the Single Immigration Desk (Sportello Unico dell’Immigrazione), located in each Prefecture and responsible for issuing authorization for entry to Italy to foreign citizens applying for a residence permit for employment or family reunification;
- by the Questura (Police Headquarters), an office of the State Police, for foreign citizens applying for other types of residence permits.
A foreign citizen who requires a Fiscal Code for initiating legal proceedings in Italy may include, among the powers of attorney granted to the lawyer handling the case, authorization to apply for the Fiscal Code at any office of the Italian Revenue Agency. The addresses of the Italian Revenue Agency offices can be found on www.agenziaentrate.it.