FOREIGN NON-RESIDENT CITIZENS IN ITALY
Foreign citizens may apply for a tax code in the following ways:
- Through the Italian consular office, competent for their place of residence.
The tax code application, to be made by completing the appropriate form, must be submitted along with a copy of an identity document and an indication of the reason for its issuance.
- By special power of attorney, authorizing a person to submit the tax code application form directly to the Revenue Agency (Agenzia delle Entrate) offices, located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree of May 17th, 2001, No. 281.
The addresses of the Revenue Agency offices can be found on the website www.agenziaentrate.it
For the legalization of foreign documents (available in Italian language): Legalizzazione documenti – Ministero degli Affari Esteri e della Cooperazione Internazionale
- Directly to the Revenue Agency offices, located throughout Italy, upon entry into the Country.
For further information, we recommend consulting the Guide (in Italian language) Mini Guida al codice fiscale per stranieri, available in various languages at: L’Agenzia – Mini guida codice fiscale per stranieri – Agenzia delle Entrate
In particular:
EU citizens intending to reside in Italy can request the 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).
Non-EU citizens intending to reside in Italy are issued the tax code:
- by the Single Immigration Desk (Sportello unico per l’Immigrazione), located in every Prefecture (Prefettura) 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.
Study purposes
- Non-EU citizens, arriving in Italy for study purposes and intending to stay for less than 90 days, can apply for a tax code at any Revenue Agency office.
- Non-EU citizens, arriving in Italy for study purposes and intending to stay for more than 90 days, must first apply for a residence permit at the Police Headquarters (Questura) and will receive their tax code at that phase.
- EU citizens, arriving in Italy for study purposes, regardless of the length of their stay, can apply for a tax code at any Revenue Agency office.