TAX IDENTIFICATION NUMBER (CODICE FISCALE)
The Tax Identification Number is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify citizens (Italian or foreign) in their dealings with public administrations, private individuals, and Italian entities. For natural persons, the Tax Identification Number is determined on the basis of personal data.
Any administrative requirement (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, applications for loans, sponsorships, property leases or loans for use, etc.) requires the indication of the Tax Identification Number of the person carrying it out.
ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE
Italian citizens of legal age registered with AIRE (Registry of Italians Residing Abroad) may apply for a Tax Identification Number for themselves and their minor children through the Fast It online portal by accessing the relevant service and following the instructions. Through the Fast It portal, it will also be possible to download the Tax Identification Number certificate once the application has been processed.
How?
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Access the Fast It Portal;
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Click on “Consular Registry and AIRE” and then on “Tax Identification Number Assignment”;
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Confirm your details and submit the request;
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Once the request has been processed by the Consulate, you may independently download the Tax Identification Number assignment certificate.
If you are unable to download the Tax Identification Number certificate:
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Register on the FAST IT portal, or log in if you already have an active account;
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Request “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal record”;
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You will receive an email confirming successful association;
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Log back into the portal and download the certificate.
Italian citizens of legal age registered with AIRE who already have a Tax Identification Number may directly download the Tax Identification Number certificate through the Fast It online portal by accessing the relevant service and following the instructions provided for requesting a Tax Identification Number. In this case, no intervention by the Consulate is required for the issuance of the certificate.
For further information, it is recommended to visit the website of the competent Consular Office.
FOREIGN CITIZENS NOT RESIDENT IN ITALY
Through a special power of attorney, a person may be delegated to submit the Tax Identification Number application form directly to the offices of the Italian Revenue Agency located throughout Italy, pursuant to Article 1 of Ministerial Decree no. 281 of 17 May 2001.
The addresses of the Italian Revenue Agency offices can be found on the website www.agenziaentrate.it.
For further details, please consult the “Mini Guide to the Tax Identification Number for Foreigners” issued by the Italian Revenue Agency, available in several languages on the website: Agency – Mini Guide to the Tax Identification Number for Foreigners – Italian Revenue Agency.
In particular:
For non-EU citizens who intend to stay in Italy, the Tax Identification Number is assigned:
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by the One-Stop Immigration Desk (Sportello Unico per l’Immigrazione), located in each Prefecture and responsible for issuing entry clearance to foreign citizens applying for a residence permit for employment or family reunification;
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by the Police Headquarters (Questura), for foreign citizens applying for other types of residence permits.
Study Purposes
A foreign citizen arriving in Italy for study purposes and intending to stay for less than 90 days may request a Tax Identification Number from any office of the Italian Revenue Agency.
A foreign citizen arriving in Italy for study purposes and intending to stay for more than 90 days must first apply for a residence permit at the Police Headquarters (Questura) and, during this process, will be assigned a Tax Identification Number.