- What is it?
- What is it used for?
- How do I get it?
- What is it?
The Codice Fiscale (Tax Code, Fiscal Code, or Tax identification number) is the alphanumeric code issued by the Italian Revenue Agency to identify Italian or foreign citizens in their interactions with Italian public administrations, private individuals and entities. The Codice Fiscale is created on the basis of personal data.
- What it is used for?
Any administrative procedure (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritances, contracts with public or private entities, requests for fundings, sponsorships, leases or loans of real estate, etc.) requires the Codice Fiscale of the person performing such procedure or activity.
- How do I get it?
Foreign citizens not residing in Italy who need a Codice Fiscale (for example to purchase real estate or carry out business/financial activities in Italy) may specifically delegate a person/a representative to submit the Codice Fiscale application form directly to the offices of the Italian Revenue Agency located on the Italian territory.
Foreign citizens who need a Codice Fiscale for the beginning of legal proceedings in Italy may include among the proxies given to the entrusted lawyer that of requesting the Codice Fiscale at any Italian Revenue Agency office.
Foreign citizens can request the Codice Fiscale through the Embassy only in cases where the Codice Fiscale is necessary for procedures to be carried out online and/or for which the foreign citizen is unable to delegate a person to submit the request to the Italian Revenue Agency.
In such cases, foreign citizens can submit a request with the pertinent form, submitted together with a copy of an identity document and an indication of the reasons for the request, to the Embassy, which then forwards it to the Italian Revenue Agency.
Non-EU citizens who intend to stay in Italy can obtain the Codice Fiscale:
– at the Single Desk for Immigration (Sportello Unico per l’immigrazione), available in every Prefecture and responsible for issuing entry clearance to foreign citizens applying for residence permits for employment or family reunification;
– at any Police headquarter (Questura), for foreign nationals applying for other types of residence permits.
EU citizens who intend to stay in Italy can apply for the Codice Fiscale by submitting Form AA4/8, along with a valid identification document (passport or identity card valid for expatriation) to any office of the Italian Revenue Agency.