What is it?
The fiscal code Italy (codice fiscale) is a 16-character alphanumeric code that summarises an individual’s personal data and identifies that individual in dealings with the Italian Public Administration (Ministerial Decree of 23 December 1976, Articles 2–7). Legal entities and other non-individual taxpayers generally have an 11-digit numerical tax code.
This section specifically concerns the request for a tax code for individuals in Italy. For legal entities, please refer to the dedicated article.
The fiscal code Italy 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.”
The code described above is the standard definitive code. Where personal data produce the same code for different people, the Revenue Agency applies the statutory collision rules (omocodia), replacing certain digits with letters. A provisional numerical code may also be assigned.
For which operations is the tax code required?
The fiscal code Italy 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 for the transactions and administrative procedures for which Italian law requires it, subject to the exceptions applicable to non-residents who have not already been assigned an Italian tax code.
Legislative Decree No. 141 of 5 August 2026 approved a consolidated text on tax compliance and assessment. Although the decree entered into force on 7 August 2026, the consolidated text applies from 1 January 2027. Its Articles 1–14 reorganise the rules on the Tax Registry and tax codes. References to DPR 605/1973 must therefore be read with the applicable date in mind.
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 the tax courts (lett. m);
- 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 and welfare procedures may require a tax code; Article 6(1)(d) specifically covers the tax returns and withholding certificates identified by that provision, rather than all certificates issued by INPS or other administrations.
Additionally
A tax code is required for:
- Foreign citizens who intend to work in Italy (employed or self-employed)
- Access to the Italian National Health Service (Servizio Sanitario Nazionale, abbreviated in SSN). The Tessera Sanitaria is issued to persons who have been assigned a tax code and are entitled to and registered for SSN assistance. A tax code alone does not establish entitlement to healthcare.
If a person is non-resident in Italy and has not already been assigned an Italian 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?
For non-EU nationals, the tax code is normally assigned through the immigration procedure using the Tax Registry connection:
- 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.
EU citizens and foreign nationals who need to apply directly to the Revenue Agency may request the tax code at:
- any territorial office of the Revenue Agency (once in Italy);
- the competent Italian diplomatic or consular office for their place of residence abroad, subject to its published application requirements.
Alternatively, non-residents may appoint a representative to apply in Italy.
How to apply for a fiscal code Italy ?
Under Article 4 of DPR 605/1973, foreign citizens can request a tax code Italy 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?
Typical situations in which foreign individuals may need an Italian tax code include the following, subject to the specific procedure and the exception for non-residents without an assigned code:
- Workers (employees or self-employed)
- University students enrolled in Italian programs
- Individuals purchasing property in Italy, or renting property where the procedure requires an Italian tax code.
- 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 Italy in EU information exchange
EU Council Directive 2023/2226 amended Directive 2011/16/EU on administrative cooperation in taxation, introducing Article 27c. 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 Italy 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)
- Requires Italian VAT identification for taxable activities carried out as a business or professional. A purchase of goods or services in Italy does not, by itself, always require an Italian tax code or VAT registration; the taxpayer’s status and the applicable VAT mechanism must be assessed.
According to Article 6(1)(d) 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 | Required for the procedures covered by Italian law, subject to the exception for non-residents without an assigned tax code. | Required where Italian law imposes VAT identification. |
| Legal Basis | DPR 605/1973 | DPR 633/1972 |