The Codice Fiscale (C.F.) is a unique code used for identification in all dealings with Italian public administration and entities.
Foreign citizens not resident in Italy may apply for a Tax ID Code in the following ways:
1)Through the Italian Consular Office competent for their place of residence.
The tax ID code can be requested by a foreign citizen from the Italian Consular Office competent for their place of residence only in cases where the Tax ID Code is necessary for procedures to be carried out online and/or for which the foreigner is unable to delegate a representative to apply to the Revenue Agency: in such cases, the Consular Office will forward the request to the Revenue Agency in Italy. Please contact the Consular Chancery at the email address consolare.lubiana@esteri.it.
The request for a Tax ID Code, to be made by filling out the appropriate form, must be submitted together with a copy of an identity document and a statement of reason for the request.
2)Through a special power of attorney by which a person is delegated to submit the Tax ID Code request form directly to the Revenue Agency offices located within Italian territory, pursuant to Art. 1 of the implementing Ministerial Decree of 17 May 2001, no. 281.
The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it.
For the legalisation of foreign documents: Legalizzazione documenti – Ministero degli Affari Esteri e della Cooperazione Internazionale
3)Directly at the Revenue Agency offices located within Italian territory, once you have entered the country.
For further details, it is recommended to consult the Revenue Agency’s “Mini Guide to the Tax ID Code for Foreigners,” available in various languages on the website: L’Agenzia – Mini guida codice fiscale per stranieri – Agenzia delle Entrate
In particular:
EU citizens intending to stay in Italy may request a tax ID code by submitting form AA4/8 to a territorial office of the Italian Revenue Agency. The request must be motivated and accompanied by a valid identification document (passport or identity card valid for travel abroad).
Citizens of non-EU countries who intend to stay in Italy are assigned the Tax Code:
– by the Single Immigration Desk (Sportello Unico dell’Immigrazione), present in each Prefecture and responsible for issuing entry clearance (nulla osta) to foreign citizens who apply for a residence permit for employment or family reunification;
– by the Police Headquarters (Questura), State Police office, for foreign citizens who apply for other types of residence permits.
Foreign citizens requiring a tax ID code to initiate legal proceedings in Italy may include the power to request the C.F. from any Revenue Agency office among the proxies granted to their lawyer; the addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it.
Study purposes
Foreign nationals arriving in Italy for study purposes and staying for less than 90 days may apply for a Tax Code at any office of the Revenue Agency.
Foreign nationals arriving in Italy for study purposes and staying for more than 90 days shall first apply for a residence permit at the Police Headquarters (Questura) and will receive their Tax Code at that stage.
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 Slovenian: Schede – Obrazci (versione in sloveno) – Agenzia delle Entrate
Further 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