The Codice fiscale is the alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify a citizen (Italian or foreign) in dealings with public administrations, private parties, and Italian institutions. For individuals, the Codice fiscale 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 parties, applications for financing, sponsorships, leases or loans of real estate, etc.) requires the indication of the Codice fiscale of the person carrying it out.
ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE
Italian citizens of legal age registered with AIRE may request a Codice fiscale for themselves and for 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 Codice fiscale 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 “Codice fiscale assignment”;
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Confirm the data and submit the request;
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Once the request has been processed by the Consulate, you will be able to download the Codice fiscale certificate independently.
If you are unable to download the Codice fiscale 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 the “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal record”;
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You will receive a confirmation message in your email;
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Log in again to the portal and download the certificate.
Italian citizens of legal age registered with AIRE who already have a Codice fiscale can directly download the certificate through the Fast It portal by accessing the relevant service and following the instructions provided to request the Codice fiscale; in this case, the Consulate’s intervention will not be necessary for issuing the certificate.
Those who also wish to receive the Codice fiscale card must request both the Codice fiscale and the card by submitting the appropriate form together with a copy of an identity document.
In case of loss or destruction of the paper certificate or the plastic card, a duplicate may be requested using the same procedure as for the original issuance.
For further information, it is recommended to visit the website of the competent Consular Office.
FOREIGN CITIZENS NOT RESIDENT IN ITALY
Foreign citizens may request a Codice fiscale through the following procedures:
Through the competent Italian Consular Office for their place of residence.
The request, to be submitted by completing the appropriate form, must be presented together with a copy of an identity document and an indication of the reasons for the request.
For further information, it is recommended to visit the website of the competent Consular Office.
Through a special power of attorney, delegating a person to submit the Codice fiscale request form directly to the offices of the Agenzia delle Entrate located in Italy, pursuant to Article 1 of the implementing Ministerial Decree of 17 May 2001, No. 281.
The addresses of the Agenzia delle Entrate offices are available on the website:
www.agenziaentrate.it
For the legalization of foreign documents:
Legalizzazione documenti – Ministero degli Affari Esteri e della Cooperazione Internazionale
Directly at the offices of the Agenzia delle Entrate located in Italy, once you have entered the country.
For further details, please consult the Mini Guide to the Codice fiscale for foreigners published by the Agenzia delle Entrate, available in several languages at:
L’Agenzia – Mini guida codice fiscale per stranieri – Agenzia delle Entrate
In particular:
EU citizens intending to stay in Italy may request a Codice fiscale by submitting form AA4/8 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).
Non-EU citizens intending to stay in Italy are assigned a Codice fiscale:
– by the One-Stop Immigration Desk (Sportello Unico per l’Immigrazione), present in each Prefecture and responsible for issuing entry clearance to foreign citizens applying for a residence permit for employment or family reunification;
– 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 staying less than 90 days may request a Codice fiscale at any office of the Agenzia delle Entrate.
A foreign citizen arriving in Italy for study purposes and staying more than 90 days must first apply for a residence permit at the Questura and, at that stage, will be assigned a Codice fiscale.