The Tax Code (C.F.) is a unique identification code used in all dealings with Italian public bodies and administrations.
Foreign citizens not residing in Italy must specifically delegate a person to submit the Tax Code application form directly to the Revenue Agency offices located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree No. 281 of May 17, 2001.
The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it.
In particular, please note the procedures to follow in certain specific cases:
Students who require a tax code for university pre-enrollment can obtain it automatically on the UNIVERSITALY portal during the pre-enrollment process. The Tax Code can be assigned: at the Immigration Help Desk or at the Police Headquarters when applying for a residence permit for non-EU students; By the Revenue Agency, submitting form AA4/8, and by EU students.
Foreign citizens who require a tax code to purchase real estate or conduct other commercial/financial activities in Italy may delegate a representative to request a tax code from the Revenue Agency on their behalf.
Non-EU citizens intending to reside in Italy are issued a tax code:
– by the Immigration Help Desk, located in every Prefecture and responsible for issuing entry permits to foreign citizens applying for a residence permit for employment or family reunification;
– by the Police Headquarters (Questura), the State Police office, 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 to a local Revenue Agency office. The request must be justified and accompanied by a valid document (passport or identity card valid for travel abroad).
A foreign citizen requiring a tax code to initiate legal proceedings in Italy may authorize the lawyer to request the tax code from any Revenue Agency office. The addresses of Revenue Agency offices can be found on the website www.agenziaentrate.it.
In some residual and/or exceptional cases, a foreign citizen may request the tax code from the Italian consular office responsible for their place of residence only when the tax code is required for online procedures and/or when the foreign citizen is unable to delegate a representative to the Revenue Agency to make the request. In such cases, the consular office will forward the request to the Revenue Agency in Italy. Please contact the Consular Office at consolare.lubiana@esteri.it.
The request for a tax code, to be made by completing the appropriate form, must be submitted together with a copy of an identity document and an indication of the reasons for the request.
Instructions and forms in Italian: Schede – Codice Fiscale e Tessera Sanitaria – Modello e istruzioni – Agenzia delle Entrate
Instructions and forms in English: Schede – Forms (versione in inglese) – Agenzia delle Entrate
Instructions and forms in Slovene: Schede – Obrazci (versione in sloveno) – Agenzia delle Entrate
More information on the Revenue Agency portal: Schede – Codice Fiscale e Tessera Sanitaria – Il Codice Fiscale – Che cos’è e come si ottiene – Agenzia delle Entrate