Italian Tax Code for foreign citizens

FOREIGN CITIZENS NOT RESIDING IN ITALY

Foreign citizens can request a Codice Fiscale (Italian tax code) through the following methods:

• Through the competent Italian consular office:
  To request a Codice Fiscale, the appropriate form must be completed and submitted, along with a copy of an identification document and the reason for the request.

  To make an appointment and send your request, email: consolare.jerevan@esteri.it.

  Documents required on the appointment day:

  1. Request form
  2. Motivation letter with supporting documents.
  3. Passport and a photocopy.
  4. Original birth certificate with photocopy and a simple translation into Italian (it does not have to be notarized).

  The tax code will only be issued in paper format. To receive a plastic card version, you will need to contact the Agenzia delle Entrate office in Italy.

  The service is free and reserved for private individuals.

• Through a special power of attorney:
  A foreign citizen can delegate another person to submit the Codice Fiscale request directly to the Italian Agenzia delle Entrate (Revenue Agency) offices located in Italy, in accordance with Article 1 of the implementing Ministerial Decree of May 17, 2001, No. 281.
  The addresses of the Agenzia delle Entrate offices can be found on the official website: www.agenziaentrate.it.
  For the legalization of foreign documents: Document Legalization – Ministry of Foreign Affairs and International Cooperation.

• Directly at the Agenzia delle Entrate offices in Italy once the individual has entered the country.

For further details, it is recommended to consult the Mini Guide to Codice Fiscale for Foreigners provided by the Agenzia delle Entrate, available in multiple languages on their website: L’Agenzia – Mini Guide to Codice Fiscale for Foreigners – Agenzia delle Entrate.

Specifically:

• EU citizens who intend to stay in Italy can request the Codice Fiscale by submitting the AA4/8 form to a local office of the Agenzia delle Entrate. The request must include a valid document (passport or national ID card valid for international travel) and be accompanied by a justification for the request.

• Non-EU citizens who intend to stay in Italy will be assigned the Codice Fiscale:

  • By the Sportello Unico per l’Immigrazione (Immigration Desk) at the Prefecture for foreign citizens applying for a residence permit for employment or family reunification;

  • By the Questura (Police Headquarters) for foreign citizens applying for other types of residence permits.

For Study Purposes

A foreign citizen arriving in Italy for study purposes and intending to stay for less than 90 days can request the Codice Fiscale at any Agenzia delle Entrate office.

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 local Questura (Police Headquarters) and will receive the Codice Fiscale during this process.

For the issuance of the Codice Fiscale to Italian citizens residing abroad, please visit the page Tax code (Codice Fiscale) – Ambasciata d’Italia Jerevan

For further information or clarification, write to: consolare.jerevan@esteri.it.