FOREIGN CITIZENS WHO ARE NOT RESIDENT IN ITALY
A foreign citizen who is not resident in Italy must specifically delegate a person to submit the application form for the Tax code directly to the offices of the Revenue Agency (Agenzia delle Entrate), located on Italian territory according to art. 1 of the implementing Ministerial Decree, dated 17 maggio 2001, n. 281.
The addresses of the offices of the Revenue Agency are available on the website: www.agenziaentrate.it
Students who require a Tax code for university pre-registration may obtain it automatically on the portal: UNIVERSITALY when they are making their pre-registration request.
The allocation of the Tax code will be completed: for non EU students at the Single Immigration Desk (Sportello Unico dell’Immigrazione) or by the Police Headquarters (Questura) when a residence permit is being requested; for EU students at the Revenue Agency, by submitting the form AA4/8.
Foreign citizens who require a Tax code to purchase a property or for other commercial/financial activities in Italy may delegate a representative to request the Tax code from the Revenue Agency on their behalf.
The Tax code is attributed to citizens of non EU Countries who wish to stay in Italy:
– by the Single Immigration Desk , located in every Prefecture (Prefettura), which is competent to issue a clearance (nulla osta) for the entry of foreign citizens who request a residence permit for dependent work or in the case of family reunion;
– by the Police Headquarters for foreign citizens who request other types of residence permits.
EU citizens who intend to stay in Italy may request the Tax code by submitting the form AA4/8 to a territorial office of the Revenue Agency. The request must be motivated and accompanied by a valid identity document (passport or identity card valid for expatriation)
Foreign citizens who require the Tax code for reasons of judicial proceedings in Italy may delegate their appointed solicitor to request for a Tax code at any office of the Revenue Agency; the addresses of the offices of the Revenue Agency are available on the website www.agenziaentrate.it.