TAX CODE

1. What it is?
2. What is it used for?
3. How to request it

1. What it is?

The Tax Code is the alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify the citizen (Italian or foreign) in relations with Italian public administrations, private individuals and entities. For natural persons, the Tax Code is determined on the basis of personal data.

    2.  What is it used for?

Any administrative fulfilment (payment of taxes, duties, fees, etc.) or negotiation activity (acceptance of inheritances, contracts with public or private entities, request for financing, sponsorships, leases or loans of real estate, etc.) requires the indication of the Tax Code of the person carrying it out.

     3.   How to request it

Italian citizens with foreign residence can request the Tax Code through the Consular Office, as well as directly from the offices of the Italian Revenue Agency throughout Italy, pursuant to art. 1 of the implementing Ministerial Decree no. 281 of 17 May 2001, taking into account the vast and widespread distribution of offices of the Revenue Agency in Italy.

Foreign citizens not resident in Italy can specifically delegate a person to submit the Tax Code application form directly to the offices of the Italian Revenue Agency located throughout Italy.

ITALIAN CITIZENS WITH FOREIGN RESIDENCE REGISTERED WITH AIRE

Italian citizens of legal age registered with AIRE can request the Tax Code, for themselves and for their minor children, through the Fast-it online portal by accessing the relevant service and following the instructions. Also through the Fast-it portal it will be possible to download the certificate of attestation of the Tax Code, once the processing of the file has been completed.

How?

1. Log in to the Fast It Portal;
2. Click on “Consular Registry and AIRE” and then on “Tax Code Attribution”;
3. Confirm the data and start the request;
4. After the request has been processed by the Consulate, you can personally download the certificate of attribution of the Tax Code.

If you are unable to download the certificate of attribution of the Tax Code:

1. Register on the FAST IT portal, or log in if you already have an active account;
2. Request the “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal data sheet”;
3. You will receive the message of successful association in your inbox.
4. Log back into the portal and download the certificate.

Adult citizens registered with AIRE who already have the Tax Code can directly download the certificate of attestation of the Tax code through the Fast-it online portal by accessing the relevant service and following the instructions provided to request the Tax Code; in this case, the intervention of the Consulate will not be necessary to issue the certificate.

Those who also want to receive the Tax Code card must request the Tax Code and the card by presenting the appropriate form together with a copy of an identity document.

In the event of loss or destruction of the paper certificate or plastic card, a duplicate may be requested in the same way as the attribution.

FOREIGN CITIZENS NOT RESIDENT IN ITALY

Foreign citizens may apply for a tax code in the following ways:

1. Through the Italian consular office responsible for their residence.

The tax code application, to be made by completing the appropriate form, must be submitted along with a copy of an identity document and an explanation of the reason for the application, writing to aire.brisbane@esteri.it

2. By special power of attorney, authorizing a person to submit the tax code application form directly to the Revenue Agency offices located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree of May 17, 2001, No. 281.

The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it .

For the legalization of foreign documents, check here: Legalization of Documents – Ministry of Foreign Affairs and International Cooperation

3. Directly to the Revenue Agency offices located throughout Italy, upon entry into the country.

For further information, we recommend consulting the Revenue Agency’s Mini Guide to the Tax Code for Foreigners, available in various languages ​​at: The Agency – Mini Guide to the Tax Code for Foreigners – Revenue Agency

In particular:

EU citizens intending to reside in Italy can request a tax code by submitting form AA4/8 to a local Revenue Agency office. The request must be justified and accompanied by a valid document (passport or identity card valid for travel abroad).

Non-EU citizens intending to reside in Italy are issued a tax code:

– by the Single Immigration Desk (SUI), located in every Prefecture (PREFETTURA) and responsible for issuing entry permits to foreign citizens applying for a residence permit for employment or family reunification;

– by the Police Headquarters, the State Police office (Questura), for foreign citizens applying for other types of residence permits.

Study purposes

Foreign citizens arriving in Italy for study purposes and intending to stay for less than 90 days can apply for a tax code at any Revenue Agency office.

Foreign citizens arriving in Italy for study purposes and intending to stay for more than 90 days must first apply for a residence permit at the Police Headquarters (Questura), where they will receive their tax code.

Foreign citizens requiring a tax code to initiate legal proceedings in Italy may authorize their lawyer to apply for a tax code at any Revenue Agency office. The addresses of Revenue Agency offices can be found on the website www.agenziaentrate.it.