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?
Foreign citizens may apply for a Tax Code in the following ways:
- through the Italian Consular Office competent for their place of residence.
In such case, 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.
- Through a special power of attorney delegating a person to submit the Tax Code application form directly to the offices of the Revenue Agency located throughout Italy, pursuant to Article 1 of Ministerial Decree No. 281 of May 17, 2001.
The addresses of the offices of the Italian Revenue Agency can be found on the website http://www.agenziaentrate.it/
For the legalization of Lebanese documents: https://ambbeirut.esteri.it/en/servizi-consolari-e-visti/servizi-per-il-cittadino-straniero/traduzione-e-legalizzazione-dei-documenti/
- Directly at the offices of the Revenue Agency located throughout Italy, once you have entered the country.
For further information, please consult the Revenue Agency’s Mini Guide to Tax Code for Foreigners, available in various languages at: The Agency – Mini Guide to Tax Codes for Foreigners – Revenue Agency
In particular:
Citizens of EU countries who intend to stay in Italy can apply for the Tax Code by submitting the AA4/8 form to a territorial office of the Italian Revenue Agency. The request shall be motivated and accompanied by a valid document (passport or identity card valid for expatriation).
Citizens of non-EU countries who intend to stay in Italy are assigned the Tax Code:
– by the Single Immigration Desk (Sportello Unico dell’Immigrazione), present in each Prefecture and responsible for issuing entry clearance (nulla osta) to foreign citizens who apply for a residence permit for employment or family reunification;
– by the Police Headquarters (Questura), State Police office, for foreign citizens who apply for other types of residence permits.
Study purposes
Foreign nationals arriving in Italy for study purposes and staying for less than 90 days may apply for a Tax Code at any office of the Revenue Agency.
Foreign nationals arriving in Italy for study purposes and staying for more than 90 days shall first apply for a residence permit at the Police Headquarters (Questura) and will receive their Tax Code at that stage.