The Tax code is an alphanumeric code issued by the Italian Revenue Agency to identify the citizen (Italian or foreign) when dealing with Italian Public administrations, individuals and Italian entities. For individuals, the tax code is attributed based on personal data.
What is it for?
Any administrative fulfillment (payment of Italian taxes, duties, fees, etc.) or negotiation activity (acceptance of inheritance, contracts with public or private entities, financing requests, sponsorships, leases or loans of real estate property, etc.) requires the indication of the tax code of the interested party.
How to submit your request?
Italian citizens residing abroad can request the tax code through the Consular Office, as well as directly through the offices of the Italian Revenue Agency (Agenzia delle Entrate) located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree of May 17, 2001, No. 281, taking into account the widespread availability of the offices of the Revenue Agency (Agenzia delle Entrate) in Italy.
Foreign citizens who do not reside in Italy can specifically delegate someone to submit the request form for the Tax Code directly to the offices of the Revenue Agency (Agenzia delle Entrate) in Italy.
ITALIAN CITIZENS RESIDING ABROAD AND REGISTERD WITH AIRE
Italian citizens registered with AIRE in the Consular District of the Italian Embassy in Beirut can directly download the tax code attribution certificate through the Fast It Portal.
Adult Italian citizens registered with AIRE can request the tax code for themselves and for their minor children online through the Fast-it portal, by accessing the relevant service and following the instructions. It will also be possible to download the certificate through the Fast-it portal once the processing of the request has been completed.
How?
- Access the Fast It Portal;
- Click on “Consular Registry and AIRE” (Anagrafe Consolare e AIRE) and then on “Tax Code Attribution” (Attribuzione Codice Fiscale);
- Confirm the data and start the request;
- After the request has been processed by the Consulate, you will be able to independently download the tax code attribution certificate (Certificato di attribuzione del Codice Fiscale).
If you are unable to download the Tax Code attribution certificate (Certificato di attribuzione del Codice Fiscale):
- Register on the Fast It portal, or log in if you already have an active account;
- Apply for the “Online Association” (Associazione online) by clicking on “Consular Registry and AIRE” (Anagrafe Consolare e AIRE) and then on “View your registry record” (Visualizzare la propria scheda anagrafica);
- you will receive the message of successful association on your inbox.
- Log back into the portal and download the certificate.
Adult citizens registered with AIRE who already have a tax code can directly download the tax code attribution certificate (Certificato di attribuzione del Codice Fiscale) online through the Fast-it portal by accessing the relevant service and following the instructions provided for requesting the tax code. In this case, the Consulate’s intervention will not be required for the issuance of the certificate.
If you wish to receive the tax code plastic card, you must request both the tax code and the card by submitting the appropriate form along with a copy of an identity document.
In case of loss or destruction of the tax code attribution certificate or the tax code plastic card, a duplicate can be requested following the same procedures as for the attribution.
For further information, we recommend to visit the website of the relevant Consular Office.
NON-ITALIAN CITIZENS RESIDING OUTSIDE OF ITALY
Foreign citizens residing outside of Italy should expressly appoint someone to submit the application form for the Tax Code directly to the offices of the Revenue Agency (Agenzia delle Entrate) located on the Italian territory, pursuant to Article 1 of the implementing Ministerial Decree of May 17, 2001, No. 281.
The addresses of the Revenue Agency (Agenzia delle Entrate) offices may be found on the following website www.agenziaentrate.it.
Students who need a tax code for university pre-enrollment can obtain it automatically on the UNIVERSITALY Portal during their pre-enrollment application.
The tax code attribution can be completed at:
- the Immigration Desk or by the Police Headquarters when applying for a residence permit, for non-EU students;
- the Revenue Agency (Agenzia delle Entrate) by submitting the AA4/8 form, for EU students.
Foreign citizens who need a tax code for purchasing property or for other commercial/financial activities in Italy can delegate a representative to request the tax code from the Revenue Agency (Agenzia delle Entrate) on their behalf.
For citizens from non-EU countries intending to stay in Italy, the tax code is attributed by:
- the Immigration Desk, located in each Prefecture and responsible for issuing the clearance of entry to foreign citizens applying for a residence permit for employment or family reunification;
- The Police Headquarters, the State Police office, for foreign citizens applying for other types of residence permits.
Citizens of EU countries intending to stay in Italy can request the tax code by submitting the AA4/8 form to a territorial office of the the Revenue Agency (Agenzia delle Entrate). The request must be justified and attached to a valid document (passport or identity card valid for travel abroad).
Foreign citizens who need a tax code for initiating a legal procedure in Italy may include, among the delegations given to the lawyer handling the case, the authority to request the tax code at any office of the the Revenue Agency (Agenzia delle Entrate).
The addresses of the Revenue Agency (Agenzia delle Entrate) offices may be found on the following website www.agenziaentrate.it.
The tax code can be requested by a foreign citizen at the competent Italian Consular Office for their place of residence only in cases where the tax code is required for online procedures and/or when the foreign citizen is unable to delegate a representative to request it at the Revenue Agency (Agenzia delle Entrate).
In such cases, the Consular Office will forward the request to the Agenzia delle Entrate in Italy.
Only in such cases, you can request the tax code after taking an appointment the online platform prenot@mi – at the Consular Office of the Embassy, by presenting the following documents:
- A residence certificate issued by the “Mokhtar,” the local representative of the Ministry of the Interior, duly translated into Italian;
- The tax code request form duly filled and signed;
- Copy of passport’s ID page.
Married women, even if they adopt their husband’s surname, must always indicate their maiden surname.
The request for a tax code must be submitted along with an explanation of the reasons for the request.