PLEASE, NOTE: As of July 15, 2024, Italian nationals who are registered in AIRE can request their Italian Tax Code through the web portal FAST-IT.
1.What is it?
The “codice fiscale” (Italian social insurance number) is issued by the Agenzia delle Entrate (Revenue Agency). It is the instrument used by the Italian Authorities to identify all Italian citizens, as well as foreigners who may have a need for it, regardless of their place of residence, when dealing with agencies in the public and private sector, as well as government offices. The “codice fiscale” is made up of a combination of 16 characters that represent the name, surname, sex, date and place of birth of the applicant. It is issued online by the Agenzia delle Entrate through the Consulate General. The “codice fiscale” is valid for the entire life of the holder.
2. What is it for?
Any administrative obligation (payment of taxes, duties, fees, etc.) or business activity (acceptance of inheritance, contracts with public or private entities, request for financing, sponsorships, leases or loans for use of real estate, etc.) requires the indication of the tax code of the person carrying it out.
3.How to apply?
Italian citizens residing abroad can request the tax code through the Consular Office, as well as directly at the Revenue Agency offices located throughout Italy, pursuant to art. 1 of the implementing Ministerial Decree of 17 May 2001, no. 281, taking into account the wide articulation and widespread diffusion of Revenue Agency offices in Italy. Foreign citizens not residing in Italy can specifically delegate a person to submit the Tax Code request form directly to the Revenue Agency offices located throughout Italy.
ITALIAN NATIONALS REGISTERED WITH THE AIRE
We inform that starting from July 15, 2024, Italians registered with AIRE in the Consular District of this Embassy/Consulate General can directly download the tax code attribution certificate via the Fast It Portal.
How?
1. Access the Fast It Portal;
2. Click on “Consular Registry and AIRE” and then on “Codice Fiscale Attribution”;
3. Confirm the details and initiate the request;
4. Download the tax code attribution certificate independently.
If you are unable to download the tax code attribution certificate:
1. Register on the Fast It portal, or log in if you already have an active account;
2. Request “Online Association” by clicking on “Consular Registry and AIRE” and then on “View Your Personal Record”;
3. After the request, you will receive a confirmation message in your email inbox;
4. Access the portal again and download the certificate.
FOREIGN NATIONALS NOT RESIDING IN ITALY
Foreign nationals not resident in Italy must specifically delegate a person (real estate agent, lawyer, notary, etc.) to submit the Tax Code request form directly to the Revenue Agency offices located in Italy, pursuant to art. 1 of the implementing Ministerial Decree of 17 May 2001, no. 281. The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it
The Tax Code can be requested by the foreign national from the Italian Consular Office competent for residence only in cases in which the Tax Code is necessary for procedures to be carried out online and/or for which the foreigner is unable to delegate a person in charge of the request to the Revenue Agency: in such cases the Consular Office will forward the request to the Revenue Agency in Italy. Those permanently residing in this consular jurisdiction may request the “codice fiscale” through this Consulate General by providing to the Consulate, via e-mail to consolato.vancouver@esteri.it the following:
- application form ASSI05 (click here) duly completed and signed;
- valid passport (if the applicant is an Italian citizen, an Italian passport must be submitted);
- for non-Italian citizens a “Registration of Birth” showing their legal name;
- marriage certificate (only for married or common-law women with passport under their spouse last name);
- copy of Canadian driver’s license with updated address or other proof of address (utility bill, bank account ,
lease agreement, etc.); - If the tax number is requested for a minor, the form must be accompanied by valid photo ID for the minor and the parent plus birth certificate of the child;
- Additional requirements apply to specific cases:
- hereditary succession: to obtain the “codice fiscale” of a deceased person it is necessary to provide a death certificate or a personally signed statement indicating the particulars of the deceased;
- change of name: the request for the corresponding modification of one’s “codice fiscale” must be submitted to the Agenzia delle Entrate together with a photocopy of a valid piece of photo ID showing the new name;
- loss or theft of the “codice fiscale” card: the holder must report the loss or theft to the police and then submit an application for a duplicate card.
Foreign nationals who need a tax code to purchase real estate or for other commercial/financial activities in Italy can delegate their representative to request a tax code from the Revenue Agency on their behalf.
Citizens of non-EU countries who intend to stay in Italy will be assigned a tax code:
– by the Immigration Desk, located in every Prefecture (Prefettura) and responsible for issuing entry clearance to foreign citizens who request a residence permit for employment or family reunification;
– by Police Headquarters (Questura), for foreign citizens who request other types of residence permits.
Citizens of EU countries who intend to stay in Italy can request a tax code by submitting form AA4/8 to a territorial office of the Revenue Agency. The request must be motivated and accompanied by a valid document (passport or identity card valid for travel abroad).
Foreign nationals who need a tax code to start legal proceedings in Italy may include among the powers assigned to the lawyer to whom they give you a Power of Attorney the request for the tax code at any office of the Revenue Agency; the addresses of the Revenue Agency offices can be found on the web site: www.agenziaentrate.it.
STUDENTS
Students who need the Fiscal Code for pre-enrollment at the University can obtain it automatically on the UNIVERSITALY Portal during the pre-enrollment application. The attribution of the Fiscal Code can be completed: at the Single Immigration Desk or at the Police Headquarters when requesting a residence permit, by non-EU students; from the Revenue Agency by submitting form AA4/8, by EU students.
NOTE: “codice fiscale” for married women is generated on the basis of their maiden name unless they legally changed last name as proven by the updated “Registration of Birth”.
Last update: April 2, 2025