1. What is it
2. What is it for?
3. How to apply
1. What is it
The Tax Identification Code is the alphanumeric code issued by the Agenzia delle Entrate to identify citizens (Italian or foreign) in their dealings with Italian public administrations, private individuals and entities. For natural persons, the Tax Identification Code 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 funding, sponsorships, leases or loans for use of real estate, etc.) requires the indication of the Tax Identification Code of the person carrying it out.
- What is it for?
Any administrative requirement (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, applications for funding, sponsorships, leases or loans for use of real estate, etc.) requires the indication of the Tax Identification Code of the person carrying it out.
- How to apply
Italian citizens residing abroad may apply for the Tax Identification Code through the Consular Office, as well as directly at the offices of the Agenzia delle Entrate located throughout Italy, pursuant to Article 1 of Ministerial Decree no. 281 of 17 May 2001, taking into account the extensive and widespread presence of offices of the Agenzia delle Entrate in Italy.
Foreign citizens not resident in Italy may specifically delegate a person to submit the Tax Identification Code application form directly to the offices of the Agenzia delle Entrate located throughout Italy.
ITALIAN CITIZENS RESIDING ABROAD REGISTERED WITH AIRE
Italian citizens of legal age registered with AIRE may apply for the Tax Identification Code, 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 certificate of assignment of the Tax Identification Code, once the application has been processed.
How?
Access the FAST IT Portal;
Click on “Consular Registry and AIRE” and then on “Tax Identification Code Assignment”;
Confirm your details and submit the request;
After the request has been processed by the Consulate, you will be able to independently download the certificate of assignment of the Tax Identification Code.
If you are unable to download the certificate of assignment of the Tax Identification Code:
Register on the FAST IT portal, or log in if you already have an active account;
Request “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal registry record”;
You will receive a message in your email inbox confirming the association.
Log in to the portal again and download the certificate.
Citizens of legal age registered with AIRE who already have a Tax Identification Code may directly download the certificate of assignment of the Tax Identification Code through the FAST IT online portal by accessing the relevant service and following the instructions provided to apply for the Tax Identification Code; in this case, intervention by the Consulate for issuing the certificate will not be necessary.
Those who also wish to receive the Tax Identification Code card must apply for both the Tax Identification Code and the card by submitting the appropriate form together with a copy of an identity document.
In the event of loss or destruction of the paper certificate or the plastic card, a duplicate may be requested following the same procedures as for the initial assignment.
For further information, it is recommended to visit the website of the competent Consular Office.
FOREIGN CITIZENS NOT RESIDENT IN ITALY
Foreign citizens may apply for the Tax Identification Code through the following methods:
Through the Italian Consular Office competent for their place of residence.
The application for the Tax Identification Code, 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 further information, it is recommended to visit the website of the competent Consular Office.
Through a special power of attorney by which a person is delegated to submit the Tax Identification Code application form directly to the offices of the Agenzia delle Entrate located throughout Italy, pursuant to Article 1 of Ministerial Decree no. 281 of 17 May 2001.
The addresses of the offices of the Agenzia delle Entrate are available on the website www.agenziaentrate.it
For the legalization of foreign documents: Legalization of documents – Ministry of Foreign Affairs and International Cooperation
Directly at the offices of the Agenzia delle Entrate located throughout Italy, once you have entered the country.
For further details, it is recommended to consult the Mini Guide to the Tax Identification Code for Foreigners of the Agenzia delle Entrate, available in various languages on the website: The Agency – Mini guide to the Tax Identification Code for Foreigners – Agenzia delle Entrate.
In particular:
Citizens of EU countries who intend to stay in Italy may apply for the Tax Identification Code by submitting form AA4/8 to a local office of the Agenzia delle Entrate. The request must be justified and accompanied by a valid document (passport or identity card valid for travel abroad).
For citizens of non-EU countries who intend to stay in Italy, the Tax Identification Code is assigned:
– by the One-Stop Immigration Desk, present in every Prefecture and competent for issuing entry clearance to foreign citizens applying for a residence permit for employment or family reunification;
– by the Police Headquarters, an office of the State Police, for foreign citizens applying for other types of residence permits.
STUDY PURPOSES
A foreign citizen who arrives in Italy for study purposes and must stay less than 90 days may apply for the Tax Identification Code at any office of the Agenzia delle Entrate.
A foreign citizen who arrives in Italy for study purposes and must stay more than 90 days must first apply for a residence permit at the Police Headquarters and, at that stage, will receive the Tax Identification Code.