A foreign citizen who is not a resident in Italy must specifically delegate a representative to submit the request form for the Tax Code (Codice Fiscale) directly to the offices of the Agenzia delle Entrate (Italian Revenue Agency) located in Italy, pursuant to Article 1 of the implementing Ministerial Decree of May 17, 2001, No. 281.
A foreign citizen can request the Tax Code from the competent Italian consular office in their country of residence only in cases where the Tax Code is necessary for procedures to be carried out online and/or when the foreign citizen is unable to delegate a representative to request it from the Agenzia delle Entrate. In such cases, the consular office will forward the request to the Agenzia delle Entrate in Italy.
The request for a Tax Code must be submitted using the appropriate form, accompanied by a copy of an identity document, a copy of the birth certificate, and an explanation of the reasons for the request. The documents must be sent by mail, together with a pre-stamped and self-addressed envelope for the return of the Tax Code.
Foreign citizens who need a Tax Code for purchasing real estate or engaging in other commercial/financial activities in Italy can delegate a representative to request the Tax Code from the Agenzia delle Entrate on their behalf.
For non-EU citizens intending to stay in Italy, the Tax Code is assigned:
- By the Immigration Desk (Sportello Unico per l’Immigrazione), present in every Prefecture, which is responsible for issuing entry clearance for foreign citizens applying for a residence permit for employment or family reunification;
- By the Police Headquarters (Questura), an office of the State Police, for foreign citizens applying for other types of residence permits.
For EU citizens intending to stay in Italy, the Tax Code can be requested by submitting the AA4/8 form to a territorial office of the Agenzia delle Entrate. The request must be justified and accompanied by a valid document (passport or identity card valid for expatriation).
A foreign citizen who needs a Tax Code to initiate legal proceedings in Italy may include among the powers delegated to their lawyer the authorization to request the Tax Code at any office of the Agenzia delle Entrate.
Study Purposes
A foreign citizen who arrives in Italy for study purposes and intends to stay for less than 90 days may request a tax identification number (codice fiscale) from any office of the Italian Revenue Agency (Agenzia delle Entrate).
A foreign citizen who arrives in Italy for study purposes and intends to stay for more than 90 days must first apply for a residence permit (permesso di soggiorno) at the local Police Headquarters (Questura). During that process, the tax identification number will be issued.