1) What is the Italian Tax Code (Codice Fiscale) and what is it for?

Italian Tax Code (“Codice Fiscale”) is a 16-character alphanumeric code whose primary function is to uniquely identify a physical person (Italian or foreign) or a legal person (such as a company or association) in their dealings with public administrations and other entities in Italy.

It is a fundamental and indispensable document for a wide variety of bureaucratic activities and daily life in Italy.

It is specifically used for:

1. Fiscal Identification: it is the main instrument used by the Revenue Agency (“Agenzia delle Entrate”) for the tax registry (taxes, fiscal refunds, etc.).
2. Access to the National Health Service (SSN): it is necessary for registration with the ASL (Local Health Authority), the choice of a family doctor, and to receive the Health Card (“Tessera Sanitaria”) (which includes it) and use all public health services.
3. Contractual Relationships: it is required for:
   • Stipulating an employment contract.
   • Opening a current account or applying for financing/mortgages.
   • Purchasing or renting a property.
   • Stipulating utility contracts (electricity, gas, telephone).
4. Bureaucratic Procedures: it is necessary for the majority of procedures in public offices (Police Headquarters – “Questura”, Employment Center – “Centro per l’Impiego”, etc.).

It is issued by the Revenue Agency (“Agenzia delle Entrate”) and does not expire. It is generally sent via ordinary mail:

• to the address of residence, for resident citizens;
• to the fiscal domicile communicated by the citizen at the time of the request, for non-residents.

2) Tax Code (“Codice Fiscale”) for foreign citizens (Non-EU Countries)

The Tax Code is assigned to foreign citizens arriving in Italy:

• by the Single Desk for Immigration (“Sportello unico per l’Immigrazione”), present in every Prefecture and competent for issuing the nulla osta (authorization) for entry to foreign citizens who request a residence permit for subordinate work or family reunification;
• by the Police Headquarters (“Questura”), State Police office (“Polizia di Stato”), for foreign citizens who request other types of residence permits.

The Single Desk for Immigration assigns a provisional numeric Tax Code. Upon the issuance of the residence permit, the foreign citizen obtains the definitive one (made up of letters and numbers). Anyone who contacts the Police Headquarters (“Questura”) to request a residence permit immediately obtains the definitive Tax Code. If two or more people have data that generate the same Tax Code, the Single Desk for Immigration or the Police Headquarters invites the citizen to go to any office of the Revenue Agency (“Agenzia delle Entrate”) which, after verification, will issue the definitive Tax Code.

3) Foreign citizens requesting international protection

For foreign citizens requesting international protection, the Tax Code is assigned by the Police Headquarters (“Questura”)/Border Police at the time of the request. If two or more people have personal data that generate the same Tax Code, the Police Headquarters issues the citizen a provisional Tax Code and invites them to go to any office of the Revenue Agency (“Agenzia delle Entrate”), which issues the definitive one. With the provisional Tax Code, the citizen can register with the ASL (Local Health Authority) and choose a family doctor.

4) Non-regular or unaccompanied foreign minors

For non-regular or unaccompanied foreign minors, the Tax Code is assigned by the Revenue Agency (“Agenzia delle Entrate”) upon request by the ASL structure responsible for registering the minor with the National Health Service. The ASL communicates the Tax Code to whoever has parental responsibility or to the person responsible for the facility hosting the minor.

5. How to apply for the Tax Code

The Tax Code can be requested in Italy at any office of the Revenue Agency (“Agenzia delle Entrate”), or at the Italian consular representation in the citizen’s country of origin.

Community citizens (EU citizens) can use the National Health Service with the health card issued by their country of residence (TEAM – European Health Insurance Card).

The application must be motivated and accompanied by one of the following documents:

• valid residence permit (“permesso di soggiorno”);
• valid passport, with the corresponding visa (when required), or another document recognized by the Italian authorities;
• certificate of identity issued by the diplomatic or consular representations in Italy of the country of belonging;
• Italian identity card (carta d’identità).

To apply for the Tax Code, it is necessary to present Model AA4/8, completed and signed, and show one of the identity documents listed above, which must be valid. The model and instructions for its completion are available on the “Model and instructions AA4/8” page of the Revenue Agency website: https://www.agenziaentrate.gov.it/portale/codice-fiscale-e-tessera-sanitaria/modello-e-istruzioni. 

If you have questions about this topic and want to know more, do not hesitate to write us an email at: info@fiatlux.legal. We will be happy to put our knowledge at your disposal!