{"id":10625,"date":"2025-03-28T11:01:52","date_gmt":"2025-03-28T09:01:52","guid":{"rendered":"https:\/\/ambsofia.esteri.it\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/codice-fiscale\/"},"modified":"2026-04-09T11:40:34","modified_gmt":"2026-04-09T08:40:34","slug":"codice-fiscale","status":"publish","type":"page","link":"https:\/\/ambsofia.esteri.it\/en\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/codice-fiscale\/","title":{"rendered":"Tax code"},"content":{"rendered":"<p><strong><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">FOREIGN NON-RESIDENT CITIZENS IN ITALY <\/span><\/span><\/span><\/strong><\/p>\n<p><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Foreign citizens may apply for a tax code in the following ways: <\/span><\/span><\/span><\/p>\n<ul>\n<li><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Through the <strong>Italian consular office<\/strong>, competent for their place of residence.<\/span><\/span> <\/span><\/li>\n<\/ul>\n<p><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">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.<\/span><\/span> <\/span><\/p>\n<ul>\n<li><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">By <strong>special power of attorney<\/strong>, authorizing a person to submit the tax code application form directly to the <strong>Revenue Agency <\/strong>(Agenzia delle Entrate) <strong>offices<\/strong>, located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree of May 17th, 2001, No. 281. <\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The addresses of the Revenue Agency offices can be found on the website <a href=\"http:\/\/www.agenziaentrate.it\" target=\"_blank\" rel=\"noopener\">www.agenziaentrate.it<\/a><\/span><\/span><\/span><\/p>\n<p><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">For the legalization of foreign documents (available in Italian language): <span class=\"HwtZe\" lang=\"bg\"><a class=\"focus--mouse\" href=\"https:\/\/www.esteri.it\/it\/servizi-consolari-e-visti\/italiani-all-estero\/traduzione-e-legalizzazione-documenti\/legalizzazione-documenti\/\" data-focus-mouse=\"true\">Legalizzazione documenti \u2013 Ministero degli Affari Esteri e della Cooperazione Internazionale<\/a><\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\"><strong>Directly to the Revenue Agency offices<\/strong>, located throughout Italy, upon entry into the Country.<\/span><\/span> <\/span><\/li>\n<\/ul>\n<p><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">For further information, we recommend consulting the Guide (in Italian language) <span class=\"HwtZe\" lang=\"bg\"><a class=\"focus--mouse\" href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/233505\/Folder_CodiceFiscaleStranieri_08+03+23.pdf\/218dc638-ced1-3b2d-f5f2-912686b1f7fe?t=1682082253716\" data-focus-mouse=\"true\">Mini Guida al codice fiscale per stranieri<\/a><\/span>, available in various languages \u200b\u200bat: <a class=\"focus--mouse\" href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/mini-guida-codice-fiscale-per-stranieri\" data-focus-mouse=\"true\">L\u2019Agenzia \u2013 Mini guida codice fiscale per stranieri \u2013 Agenzia delle Entrate<\/a><\/span><\/span><\/span><\/p>\n<p><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">In particular: <\/span><\/span><\/span><\/p>\n<p><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\"><strong>EU citizens intending to reside in Italy<\/strong> can request the tax code by submitting form AA4\/8 to a local Revenue Agency office.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The request must be justified and accompanied by a valid document (passport or identity card, valid for travel abroad).<\/span><\/span> <\/span><\/p>\n<p><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\"><strong>Non-EU citizens intending to reside in Italy<\/strong> are issued the tax code: <\/span><\/span><\/span><\/p>\n<ul>\n<li><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">by the Single Immigration Desk (Sportello unico per l&#8217;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;<\/span><\/span> <\/span><\/li>\n<li><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">by the Police Headquarters (Questura), the State Police office, for foreign citizens, applying for other types of residence permits.<\/span><\/span> <\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Study purposes <\/span><\/span><\/span><\/strong><\/span><\/p>\n<ul>\n<li><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">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.<\/span><\/span> <\/span><\/li>\n<li><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">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.<\/span><\/span> <\/span><\/li>\n<li><span class=\"HwtZe\" lang=\"en\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">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.<\/span><\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"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 [&hellip;]","protected":false},"author":6,"featured_media":0,"parent":240,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-10625","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/pages\/10625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/comments?post=10625"}],"version-history":[{"count":6,"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/pages\/10625\/revisions"}],"predecessor-version":[{"id":13324,"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/pages\/10625\/revisions\/13324"}],"up":[{"embeddable":true,"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/pages\/240"}],"wp:attachment":[{"href":"https:\/\/ambsofia.esteri.it\/en\/wp-json\/wp\/v2\/media?parent=10625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}