Tax Code for Foreign Citizens
The codice fiscale is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify individuals in dealings with public administrations, private entities, and Italian institutions.
Foreign citizens who are not residents in Italy must specifically appoint a representative to submit the tax code application form directly to one of the offices of the Italian Revenue Agency, in accordance with Article 1 of the Implementing Decree of 17 May 2001, No. 281.
Foreign students requiring a tax code for university pre-enrolment may obtain it automatically through the Universitaly portal during the application process. The issuance of the tax code can be finalised:
- At the Immigration Desk (Sportello Unico per l’Immigrazione) or the Police Headquarters (Questura) when applying for a residence permit (for non-EU students);
- At the Italian Revenue Agency, by submitting form AA4/8 (for EU students).
Foreign citizens requiring a tax code to purchase property or engage in commercial/financial activities in Italy may appoint a representative to apply for the tax code on their behalf at the Italian Revenue Agency.
For non-EU citizens intending to stay in Italy, the tax code is issued by:
- The Immigration Desk (Sportello Unico per l’Immigrazione), located in each Prefecture and responsible for issuing authorisation to enter Italy for employment or family reunification purposes;
- The Police Headquarters (Questura), for foreign citizens applying for other types of residence permits.
EU citizens intending to reside in Italy may request a tax code by submitting form AA4/8 at any local office of the Italian Revenue Agency. The request must be supported by a valid reason and accompanied by a valid identity document (passport or identity card valid for international travel).
Foreign citizens requiring a tax code for the initiation of judicial proceedings in Italy may authorise their legal representative (lawyer) to apply for the tax code on their behalf at any office of the Italian Revenue Agency.
The addresses of the Revenue Agency offices can be found on the website: www.agenziaentrate.it
APPLICATION THROUGH THE ITALIAN CONSULAR OFFICE
A foreign citizen may apply for a tax code at the relevant Italian Consular Office in their country of residence only if they are unable to appoint a representative to submit the application to the Italian Revenue Agency.
In such cases, please send the following documents to consolare.manila@esteri.it:
- A duly completed and signed application form (click here);
- A copy of a valid identity document showing a photograph and personal details (driving licences are not accepted);
- Proof of residence in the Philippines (utility bill for gas/electricity/water or employment contract), dated no more than three months prior to submission;
- A written statement outlining the reasons for the request.
Before submitting the application form, please ensure that the documents are in one of the following formats (pdf, doc, docx, jpg, jpeg, png), and that the total file size does not exceed 5MB.
In the case of applications for minors, it is necessary to submit a copy of the minor’s identity document, the identity document of the adult applicant, and a copy of the birth certificate or other document (such as a section of the passport or identity card showing the names of the parents) proving the applicant’s authority to act on behalf of the minor. In such cases, the proof of residence must be in the name of the parent.