FISCAL CODE and Tax PIN
What is the fiscal code
The fiscal code provides a means of identification of foreign citizens in their relations with public authorities and other administrations. For individuals, it is determined on the basis of personal data and is made up of an expression of 16 alphanumeric characters.
How to apply for a tax identification number in Italy
Non EU citizens can obtain the fiscal code either at the Desk for Immigration “Sportelli Unici per l’immigrazione” or by any Police headquarters “Questura”. The Single desk for immigration issues the tax identification number to citizens who apply for entry into the Country either for employment or study purposes or for reunite with their family. Police headquarters assign the fiscal code to foreign nationals who require either the issuance or the renewal of a residence permit.
In any other situation, the fiscal code can be obtained from the offices of the Italian Revenue Agency, by submitting a request indicating the personal data and the residence for tax purposes where the card should be delivered.
Citizens from non EU Countries must submit at least one of the following documents:
a valid passport with visa (if required), or any other document accepted by the Italian authoritiesa certificate of identity issued by the Italian diplomatic or consular authorities of the Country of nationality (with photo)a valid residence permit (permesso di soggiorno)an ID card issued by the municipality of residence in Italy.
Non-EU citizens must also prove that they have the right to stay, even temporarily, in Italy.
Foreigners: The tax code is granted only to foreigners who are moving to the Italy for reasons of WORK or FAMILY REUNION or STUDY and have required or renovated the residence permit.
Finally, the tax code can be issued only in certain cases of proven necessity for foreigners who must perform acts that require a tax position.
The attribution of the tax code to foreign citizens is carried out by the immigration points through the telematic system of connection with the tax registry office. At the time of the appointment, you will also receives the certificate of attribution of the tax code.
Citizens of European Union may apply for the fiscal code to any office of the Italian Revenue Agency showing, along with the request for the assignment, a valid identification document (identity card or passport).
In order to request a Fiscal Code please follow these instructions:
To obtain your codice fiscale, you need to mail your request to:
Consolato Generale d'Italia in Miami
4000 Ponce de Leon, Suite 590
Coral Gables, FL 33146
Please include:
- Form AA4/8, duly filled out:
- a copy of your passport
- a copy of your birth certificate (if you are not Italian citizen)
- a prepaid and self-addressed envelope showing yourself as both shipper and recipient (you will receive a certificate of attribution of your Codice Fiscale)
- a note explaining the reason for your request
The assignment of the fiscal code does not provide the release of the plastic card, which will be sent only for particular and proven needs.
