The Italian Fiscal Code for foreigners

The Italian Fiscal Code serves to identify individuals in Italy, irrespective of citizenship or residence status. It is similar to the Social Security Number in the United States or the National Insurance Number in the UK. First designed for the Italian Tax Office, the fiscal code in Italy now serves multiple purposes. For example, identifying individuals in the health system or natural persons who act as parties in private contracts.

The code is issued by the Italian Revenue Agency (Agenzia delle Entrate).

What is the Italian tax code?

The Italian fiscal code is a means of identification for citizens in their relations with public authorities and other administrating bodies. For individuals, it is determined on the basis of personal data and is made up of 16 alphanumeric characters.

The issuing body for the fiscal code is the Italian Revenue Agency which, through its links with the Tax Register Information System, receives information from the following competent bodies:

• Municipalities: for newborn infants when they are first registered at the General Register Office of the resident population;
• One-stop Immigration Services: for foreign citizens who have submitted their application to enter
  Italy for paid work or family reunification;
• Police Stations: for foreign citizens who are applying for or renewing a residence permit.

Italian fiscal code for foreigners: application

The Italian fiscal code for foreigners can be obtained by non-EU citizens:

• at the Single desk for immigration (“Sportelli Unici per l’immigrazione”); or
• by any Police headquarters (“Questure”).
• The Single desk for immigration issues the fiscal code to citizens who apply for entry into the Country either for employment purposes or to reunite with their family. Police headquarters assign the fiscal code to foreign nationals who require either the issuance or the renewal of a residence permit.

In any other situation, the fiscal code for Italy can be obtained from the offices of the Italian Revenue Agency, by submitting  the application form stating the personal data and the residence for tax purposes where the card should be delivered.

The application form must be submitted to:

• If the applicant resides in Italy, to any Revenue Agency office, either in person or through a delegate. Here you can find all the addresses of the Revenue Agency in Italy.

or,

• If the applicant resides overseas, to the Italian diplomatic or consular representation in their country of residence. Here you can find a list of all the Italian embassies and consulates in the world.

Citizens from non-EU Countries must submit at least one of the following documents:

• Valid passport with visa (if required), or any other document accepted by the Italian authorities. Here you can find a list of all the types of Italian visas;
• Certificate of identity issued by the Italian diplomatic or consular authorities of the Country of nationality (with photo);
• Valid residence permit (permesso di soggiorno);
• ID card issued by the municipality of residence in Italy.

Non-EU citizens must also prove that they have the right to stay, even temporarily, in Italy.

Who can use the form to apply for an Italian tax code for foreigners?

The application form for the Italian fiscal code for foreigners may be:

• For yourself (direct application).
• For a third party. This case involves applications submitted by:
  • A parent or another guardian on behalf of a minor or a person with a limited capacity to act
  • A person responsible for providing the fiscal code on behalf of a relative for income tax returns (for
    tax deductions)
  • An heir on behalf of a deceased person (for example, a declaration of estate)
  • Social welfare bodies or organisations on behalf of a foreigner in financial difficulty
  • Detention centers (prisons, remand homes, etc) on behalf of a prisoner beginning work, etc
  • Judicial bodies (including courts) or Equitalia Giustizia SpA, for the recovery of tax credits for costs regarding a debtor
  • Persons responsible for providing the fiscal code on behalf of a third party, such as welfare bodies, banks, sports associations, etc. (pursuant to Article 6, paragraph 2, of Presidential Decree No 605/1973).

The applicant (or the representative for a juridical person) submits the application with a valid identification document. Moreover, they provide a statement attesting to the reason for the application. If the application is for a minor or a person with a limited capacity to act, the parent or other guardian must produce a valid identification document and proof of identity of the person for whom they are making the application.

In both cases, it is possible to delegate another person to submit the application. The delegate must produce their own identification document. At the same time, a copy of the applicant’s identification document (or of the representative if the applicant is a juridical person). The Revenue Agency office keeps a copy of all the documents.

Self-certification is permitted for the information requested in the application form relating to all statuses, personal qualities and facts pursuant to Article 46 of Presidential Decree No 445/2000.

What to do in case of incorrect data on the fiscal code card

In case of incorrect data on the fiscal code card, it is necessary to request its replacement at any Internal Revenue Service office, showing a valid identification document.

What to do in case of loss or theft

You can request a duplicate of the fiscal code by filling the request online on the Revenue Agency’s website.

As an alternative, you can request it directly to a territorial office of the Italian Revenue Agency.