Skip to content The Migrant Integration Portal explains how non-EU citizens obtain an Italian tax identification code, known as the codice fiscale. People need this code to register with the National Health Service and sign an employment contract. The procedure depends on their reason for entering or staying in Italy.
Procedures for work and family reunification
Workers entering Italy under the Decreto Flussi receive a temporary numerical tax code after the consulate issues their entry visa. Employers can find it in their reserved area on the ALI Services Portal. They must then share it with the worker. After arrival, the employer records the worker’s entry and visa details online. The system then generates the permanent code and notifies the employer by certified email (PEC).
For family reunification, the system generates a temporary code during the entry clearance application process. After arrival, the family member applies for a residence permit. The system acquires and validates the application details, allowing the Italian Revenue Agency to confirm the permanent code. For other residence permit categories, the Questura handles the allocation through its electronic connection with the tax register. The code later appears on the electronic residence permit.
Access for people seeking protection and foreign minors
People seeking international protection receive a temporary tax code when the Questura or Border Police formally registers their asylum application. They can use it to register with the National Health Service and choose a doctor. People seeking temporary protection also receive a tax code from the Questura when they apply for their residence permit. This procedure covers people fleeing Ukraine.
Specific rules cover undocumented or unaccompanied foreign minors. The local health authority (ASL) requests their tax code from the Italian Revenue Agency to register them for healthcare. The ASL then gives the code to the parents or the person responsible for the child’s accommodation facility.
Applying directly to the Italian Revenue Agency
Foreign nationals staying legally in Italy can apply directly if they do not yet have a tax code. They can visit any Italian Revenue Agency office. Applicants must fill in and sign form AA4/8, explain their reasons and provide a suitable identification document. Options include a valid passport with a visa, where necessary, or a consular identity certificate with a photograph. Applicants can also present a residence permit or a receipt for their permit application or renewal.
The guidance also covers residence permits for “special cases” under Articles 18, 18-bis and 18-ter. Applicants can request a tax code using their permit application receipt. The Agency issues a certificate confirming the code. Applicants can use it while waiting for their health card or tax code card. Only the Italian Revenue Agency can issue and certify a valid tax code. The code does not expire.