The Italian Fiscal Code is assigned by the Italian Revenue Agency (Agenzia delle Entrate). Once assigned, it is confirmed through a Certificate of Tax Code Assignment (certificato di attribuzione del codice fiscale). For individuals entitled to a National Health Service card, the Fiscal Code is also printed on their Italian Health Card (Tessera Sanitaria).
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 is available to EU citizens and non-EU citizens who do not reside in Italy. The competent channel depends on citizenship, residence and the purpose of the stay:
- at the Single desk for immigration (“Sportelli Unici per l’immigrazione”); or
- by any Police headquarters (“Questure”).
- For non-EU nationals, the Single Immigration Desk handles the allocation process in connection with applications for subordinate employment or family reunification. For other types of residence permit, the competent Police Headquarters (Questura) handles the tax-code allocation in connection with the immigration procedure.
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 using Form AA4/8, providing the required personal details, the reason for the request and the relevant residence/address information. The allocation of a tax identification number and the issuance of a physical tax-code card or health card are separate matters.
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, a request may be filed with the competent Italian consular office, or a specifically authorised representative may apply to an Agenzia delle Entrate office in Italy; foreign nationals may also apply directly at a Revenue Agency office when in Italy. Consular requirements and accepted filing methods should be checked with the office responsible for the applicant’s 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.
Where required by the specific application procedure, non-EU applicants must provide evidence of lawful entry or stay in Italy.
EU citizens
EU citizens who intend to stay in Italy can apply for an Italian Fiscal Code directly at any territorial office of the Italian Revenue Agency (Agenzia delle Entrate).
The application must be submitted using Form AA4/8, together with a valid identity document, such as a passport or national identity card valid for international travel. The applicant must also indicate the reason for requesting the Fiscal Code.
EU citizens residing abroad who need an Italian Fiscal Code may also contact the competent Italian consular office to check the applicable application procedure.
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 authorities (including courts) and Equitalia Giustizia S.p.A., in connection with the identification of debtors and the recovery of judicial debts, including court fees and other costs related to legal proceedings.
- 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. The delegate must also provide the authorisation and a copy of the applicant’s identity document (or that of the legal representative, where applicable). 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 the correction of the registered personal data through the Agenzia delle Entrate, producing suitable identification and documentary evidence. Form AA4/8 provides a specific option for changes to personal details; where the correction affects the code or card, the Agency will determine the corresponding update or replacement.
What to do in case of loss or theft
You can request a duplicate of the fiscal code certificate 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.