1. What is it?
The tax identification number (codice fiscale) is an alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) to identify individuals (Italian or foreign) in their dealings with public administrations, private parties, and Italian entities.
For natural persons, the tax code is determined based on personal data.
2. What is it used for?
Any administrative requirement (payment of taxes, duties, fees, etc.) or contractual activity (acceptance of inheritance, contracts with public or private entities, applications for financing, sponsorships, leases or loans of real estate, etc.) requires the indication of the tax identification number of the person involved.
A foreign citizen not resident in Italy must formally delegate a representative to submit the application form for the tax code directly to the offices of the Italian Revenue Agency located in Italy, in accordance with Article 1 of Ministerial Decree No. 281 of May 17, 2001.
Addresses of the Italian Revenue Agency offices can be found on the website: www.agenziaentrate.it
Students who need a tax code for university pre-enrollment can obtain it automatically through the UNIVERSITALY Portal during the pre-enrollment application.
The issuance of the tax code can then be finalized: at the One-Stop Immigration Desk (Sportello Unico per l’Immigrazione) or by the Police Headquarters (Questura) when applying for a residence permit, for non-EU students; at the Italian Revenue Agency by submitting form AA4/8, for EU students.