FISCAL CODE
- What it is
- What it is used for
- How to apply
1. What it is
The Tax Identification Number (“Codice Fiscale”) is an alphanumeric code issued by the Agenzia delle Entrate (Italian Revenue Agency) to identify individuals (Italian or foreign nationals) in their dealings with Italian public administrations, private parties, and entities.
For natural persons, the Tax Identification Number is generated on the basis of the individual’s personal data (anagraphic details).
2. What it is used for
Any administrative requirement (payment of taxes, duties, fees, etc.) or legal transaction (acceptance of inheritance, contracts with public or private entities, applications for financing, sponsorships, leases or loans for use of real estate, etc.) requires the indication of the Tax Identification Number of the person concerned.
3. How to apply
Italian citizens residing abroad may apply for a Tax Identification Number through the competent Consular Office, in addition to applying directly to the offices of the Agenzia delle Entrate located throughout Italy, pursuant to Article 1 of Ministerial Decree No. 281 of 17 May 2001, taking into account the extensive network of Revenue Agency offices across the Italian territory.
Foreign nationals not residing in Italy may appoint a duly authorized representative to submit the Tax Identification Number application form directly to any office of the Agenzia delle Entrate in Italy.
ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE
Italian citizens over the age of 18 registered with AIRE (Registry of Italians Residing Abroad) may request a Tax Identification Number for themselves and for their minor children through the Fast It online portal, by accessing the relevant service and following the instructions provided.
Once the application has been processed, the certificate of assignment of the Tax Identification Number may be downloaded directly from the Fast It portal.
How to apply:
- Access the FAST IT
- Click on “Consular Registry and AIRE” and then on “Tax Identification Number Assignment”;
- Confirm your personal data and submit the request;
- Once the Consulate has processed the application, you may independently download the certificate of assignment of the Tax Identification Number.
If you are unable to download the certificate:
- Register on the Fast It portal, or log in if you already have an active account;
- Request the “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal registry record”;
- You will receive a confirmation email once the association has been completed;
- Log in again and download the certificate.
Italian citizens over the age of 18 registered with AIRE who already have a Tax Identification Number may directly download the relevant certificate through the Fast It portal by accessing the same service used to request the number. In such cases, no intervention by the Consulate is required for the issuance of the certificate.
FOREIGN NATIONALS NOT RESIDING IN ITALY
Foreign nationals not residing in Italy must appoint a duly authorized representative to submit the Tax Identification Number application form directly to an office of the Agenzia delle Entrate in Italy, pursuant to Article 1 of Ministerial Decree No. 281 of 17 May 2001.
Addresses of the offices of the Agenzia delle Entrate are available on the official website: www.agenziaentrate.it
CASES IN WHICH IT IS NOT POSSIBLE TO APPLY FOR A TAX IDENTIFICATION NUMBER THROUGH THIS CONSULATE GENERAL
STUDY PURPOSES Students who require a Tax Identification Number for university pre-enrollment may obtain it from the offices of the Agenzia delle Entrate (in the case of EU students), or from the competent Questura (Police Headquarters) at the time of applying for a residence permit (in the case of non-EU students).
PURCHASE OF REAL ESTATE Foreign nationals who require a Tax Identification Number for the purchase of real estate or for other commercial/financial activities in Italy may appoint a representative to apply for the number on their behalf at the Agenzia delle Entrate.
STAY IN ITALY For non-EU nationals intending to stay in Italy, the Tax Identification Number is assigned:
- by the Immigration Office (Sportello Unico per l’Immigrazione), established at each Prefecture and responsible for issuing entry clearance (nulla osta) to foreign nationals applying for residence permits for employment or family reunification;
- by the Questura- ufficio della Polizia di Stato, for foreign nationals applying for other types of residence permits.
EU nationals intending to stay in Italy may apply for a Tax Identification Number by submitting form AA4/8 to a territorial office of the Agenzia delle Entrate. The application must state the reasons for the request and be accompanied by a valid identity document (passport or national ID valid for travel abroad).
JUDICIAL PROCEEDINGS A foreign national requiring a Tax Identification Number for the initiation of judicial proceedings in Italy may include, among the powers granted to their appointed attorney, the authority to request the Tax Identification Number at any office of the Agenzia delle Entrate.
Addresses of the Revenue Agency offices are available at: www.agenziaentrate.it.
A foreign national may apply for a Tax Identification Number through the competent Italian Consular Office only where the number is required for online procedures and/or where the applicant is objectively unable to appoint a representative to apply at the Agenzia delle Entrate. In such cases, the Consular Office will forward the request to the Agenzia delle Entrate in Italy.
The application, to be submitted using the appropriate form, must be sent by email—together with a copy of a valid identity document and a statement explaining the reasons for the request—to the following address: italcons.chicago@esteri.it