What is it?
The italian tax code (codice fiscale) is a 16-character alphanumeric code that summarizes an individual’s personal data, allowing the identification of individuals and legal entities in their dealings with the Italian Public Administration (Ministerial Decree No. 13814/1976).
This section specifically concerns the request for a tax code for individuals in Italy. For legal entities, please refer to the dedicated article.
The tax code for individuals consists of 16 characters:
- 3 letters for the surname
- 3 letters for the first name
- 2 digits for the year of birth
- 1 letter for the month of birth
- 2 digits for the day of birth and gender
- 4 characters (1 letter and 3 digits) for the Italian municipality or foreign country of birth
- The 16th character is a control letter automatically generated by the system
The provisions regarding the tax code (commonly abbreviated in Italian as CF) are set out in Presidential Decree No. 605 of 29 September 1973, which established the tax code and defined the general rules for the Italian Tax Registry (Anagrafe tributaria). This system is managed by the Italian Revenue Agency (Agenzia delle Entrate hereinafter AdE), which collects, stores, and manages taxpayer information. In particular, Article 1, paragraph 1, of the aforementioned Presidential Decree provides that: ‘The tax registry collects and organizes, on a national scale, the data and information resulting from the returns and reports submitted to the offices of the tax administration and from the related assessments, as well as the data and information that may in any case be relevant for tax purposes.”
For which operations is the tax code required?
The tax code is not only a fiscal instrument but also the primary legal identification tool in Italy. Therefore, foreign citizens (EU and non-EU) require a tax code whenever they intend to establish legal or economic relationships with the State, public bodies, or private parties.
According to Article 6 of DPR 605/1973, a tax code is required for:
- Tax and fiscal acts: invoices and VAT documents (lett. a), personal income tax (IRPEF) return (lett. d), VAT compliance (lett. d), appeals before tax commissions (lett. g-quater);
- Registrable and notarial acts: contracts, private agreements, notarial deeds subject to registration within a fixed term or upon use, with respect to the parties directly affected by the immediate legal effects of the act (lett. b);
- Banking, financial and corporate acts: opening/closing of bank accounts, deposits (lett. g-quinquies), insurance contracts (lett. g-ter), service supply contracts (lett. g-ter);
- Real estate and registered movable property acts: land registry operations (lett. d), vehicle registration (lett. e), registration of ships and yachts (lett. f);
- Authorizations, licenses, and concessions: applications for commercial, industrial, and professional licenses (lett. e), building permits (lett. e-bis), enrollment in professional registers (lett. f);
- Social security, welfare, and health acts: certificates issued by the National Institute for Social Security (INPS) or other administrations (lett. d);
- Access to education: schools of all levels and universities (lett. c).
Additionally, a tax code is required for:
- Foreign citizens who intend to work in Italy (employed or self-employed, Art. 23 DPR 600/1973)
- Access to the Italian National Health Service (Servizio Sanitario Nazionale, abbreviated in SSN). The National Health Service Card (Tessera Sanitaria) is issued only to holders of a tax code and grants access to medical care and health services.
If a foreign citizen does not yet have a tax code, Article 6(2) DPR 605/1973 allows compliance by providing:
- Full name
- Place and date of birth
- Foreign domicile
For example, in Resolution 5/E (2023), the Revenue Agency acknowledged the possibility for a non-resident individual without an Italian tax code to enter into a lease agreement, provided that the personal data referred to in Article 6, paragraph 2, of Presidential Decree No. 605/1973 are communicated to the Revenue Agency. Furthermore, the Revenue Agency clarified that: ‘the above-mentioned procedures are also applicable to the registration of private deeds other than lease agreements, insofar as they are compatible.
Which office issues it?
Citizens coming from non-EU countries may request the tax code (alternatively, depending on the case) at:
- the Single Desk for Immigration (Sportello unico per l’immigrazione), in the case where the foreigner submits an application for a residence permit for subordinate work or family reunification;
- the Police Headquarters (Questura), for non-EU citizens who request other types of residence permit.
Conversely, EU citizens may request the tax code at:
- any territorial office of the Revenue Agency (once in Italy);
- the Italian consular representation of their country of belonging (if abroad).
How to apply for a tax code?
Under Article 4 of DPR 605/1973, foreign citizens can request a tax code by submitting Form AA4/8, completed and signed, and sending it by certified email (PEC) to the competent office.
Documentation requirements differ between EU and non-EU citizens:
- EU citizens: in addition to the form, a copy of a valid identity document must be provided (this requirement does not apply in the case of digital signature of the form);
- Non-EU citizens: in addition to the form, they must alternatively attach:
- the valid passport, with the related visa (when required), or another document recognized by the Italian authorities;
- the certificate of identity issued by the diplomatic or consular representation in Italy of the country of origin (with the relevant photo of the person concerned);
- Valid residence permit
- Italian identity card issued by the municipality of residence
Since 2021, applications and supporting documents can also be submitted online via the Revenue Agency’s portal (section “Consegna documenti e istanze”), using SPID, CIE, CNS, or Fisconline/Entratel credentials. A receipt is generated once files are validated.
For this purpose, it is necessary to access by means of SPID credentials, or with one’s CIE or CNS, or, if the user is in possession thereof, with one’s Fisconline/Entratel credentials. Once the checks on the files have been completed (antivirus and format), the procedure generates and makes available in the authenticated area the receipt.
Which foreign citizens need a tax code in Italy?
According to Article 6 DPR 605/1973, foreign individuals who interact with the Italian legal system and require a tax code include:
- Workers (employees or self-employed)
- University students enrolled in Italian programs
- Individuals renting or purchasing property in Italy
- Individuals opening bank accounts, signing utility contracts (electricity, gas, phone), or starting businesses
- Recipients of social security or welfare benefits
The importance of the tax code in EU information exchange
EU Council Directive 2023/2226 amended Directive 2011/16/EU on administrative cooperation in taxation, introducing Article 27-quater. This requires Member States to include the Tax Identification Number (TIN, which in Italy corresponds to the codice fiscale), in exchanges of tax information.
The aim is to strengthen transparency, ensure unique taxpayer identification, and combat cross-border tax evasion and avoidance.
When is the tax code required for VAT purposes?
A tax code is always required when a foreign individual:
- Carries out activities requiring a VAT number (e.g., freelance work, business, or professional activity)
- Performs VAT-relevant operations in Italy while remaining non-resident (e.g., sales or purchases of goods/services)
According to Article 21 DPR 605/1973, the tax code must be indicated on income tax returns and annual VAT returns.
Thus, the tax code is a prerequisite for obtaining a VAT number, as the Revenue Agency cannot assign a VAT number without it.
Main differences between tax code and VAT number
The tax code and the VAT number are two essential codes for the identification of individuals (and legal entities, covered in a separate section) for tax purposes. It is important to highlight their main differences.
| Tax Code | VAT Number | |
| Recipients | All Italian citizens + foreigners who request it | Code assigned to those who carry out a business or professional activity |
| Purpose | Legal/tax identification for administrative and fiscal purposes | Identifies individuals and entities engaged in economic activities relevant for tax purposes. |
| Structure | 16 alphanumerical characters | 11 digits |
| Issuing Authority | Non-EU citizens: Immigration Office / Police HQ; EU citizens: Revenue Agency or Italian consulates | Revenue Agency |
| Requirement | Necessary for legal/fiscal dealings with Italy (even without economic activity) | Essential in order to carry out an economic activity subject to VAT in Italy |
| Legal Basis | DPR 605/1973 | DPR 633/1972 |
