- What is it
The Italian Fiscal Code is the alphanumeric tax code issued by the Italian Revenue Agency, the Agenzia delle Entrate, to identify the citizen (Italian or foreign) in relations with public administrations, private individuals and bodies, Italian. For natural persons, the tax code is determined on the basis of their personal data.
- What is it used for?
Any administrative fulfilment (payment of taxes, fees, etc.) or negotiation activity (acceptance of inheritances, contracts with public or private entities, request for funding, sponsorship, leasing or commodity of real estate, etc.) requires the indication of the Italian Fiscal Code of the person performing it.
- How to submit the request
Foreign citizens who do not reside in Italy may specifically delegate a person to submit the Italian Fiscal Code request form directly to the Italian Revenue Agency located on Italian territory.
FOREIGN CITIZENS NOT RESIDENT IN ITALY
Foreign citizens who are not resident in Italy must specifically delegate a person to present the request form for the Italian Fiscal Code directly to the Revenue Agency offices located on Italian territory, pursuant to art. 1 of Ministerial Decree no. 281 of 17 May 2001.
The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it
The tax code may be requested by the foreign national from the Italian consular office responsible for residence only in cases where the tax code is necessary for procedures to be carried out online and/or for which the foreign national is unable to delegate a person in charge of making the request to the Revenue Agency: in such cases, the consular office will forward the request to the Tax Office in Italy.
The request for a tax code, to be submitted by filling in the appropriate form, must be accompanied by a copy of an identity document and an explanation of the reasons for the request.
Students who need a tax code for pre-enrolment at the University can obtain it automatically on the UNIVERSITALY Portal during the pre-enrolment application. The attribution of the tax code can be refined: at the Sportello Unico dell’Immigrazione, the Immigration Office, or at the Questura, the Office of the Public Security Department, when applying for the residence permit, by non-EU students; at the Revenue Agency offices by submitting form AA4/8, by EU students.
Foreign citizens who need the tax code for the purchase of real estate or for other commercial/financial activities in Italy may delegate one of their representatives to request the tax code from the Revenue Agency on their behalf.
A foreign citizen who needs a tax code to initiate legal proceedings in Italy may include among the delegations given to the lawyer to whom he entrusts the task that of requesting the tax code at any Revenue Agency office; the addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it