{"id":5085,"date":"2025-04-10T11:27:53","date_gmt":"2025-04-10T03:27:53","guid":{"rendered":"https:\/\/conshongkong.esteri.it\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/codice-fiscale\/"},"modified":"2026-11-12T12:02:28","modified_gmt":"2026-11-12T04:02:28","slug":"codice-fiscale","status":"publish","type":"page","link":"https:\/\/conshongkong.esteri.it\/en\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/codice-fiscale\/","title":{"rendered":"Italian Tax Identification Code (Codice Fiscale)"},"content":{"rendered":"<div>\n<ul class=\"x12ofw9d\" style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ol class=\"x12ofw9d\" style=\"text-align: justify;\"><!--comp--><!--for--><!--it--><\/p>\n<li style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">W<!--comp--><!--for--><!--it--><!--if-->hat is it?<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<\/li>\n<li style=\"text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->What is it used for?<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<li style=\"text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->How to apply<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<ol class=\"x12ofw9d\" style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\"><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"text-align: justify;\"><strong>1. What is it?<\/strong><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->The <!--\/if--><!--\/it--><!--it--><em><!--comp--><!--for--><!--it--><!--if-->Codice Fiscale<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/em><!--\/it--><!--it--><!--if--> (Italian Tax Identification Code) is an alphanumeric identification code issued by the Italian Revenue Agency (<!--\/if--><!--\/it--><!--it--><em><!--comp--><!--for--><!--it--><!--if-->Agenzia delle Entrate<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/em><!--\/it--><!--it--><!--if-->). It is used to identify Italian and foreign nationals in their dealings with Italian public authorities, private individuals and organisations.<\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><!--if-->For individuals, the Tax Identification Code is generated on the basis of their personal details.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><strong>2. What is it used for?<\/strong><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->The Tax Identification Code must be provided for all administrative procedures, including the payment of taxes, duties, fees and other charges, as well as for legal and contractual transactions.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->These include, for example, accepting an inheritance, entering into contracts with public or private entities, applying for funding or sponsorship, and entering into property rental or loan-for-use agreements.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"text-align: justify;\"><strong>3. How to apply<\/strong><\/p>\n<p class=\"x12ofw9d\" style=\"text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->Foreign nationals may apply for an Italian Tax Identification Code through the following channels:<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<ul style=\"text-align: justify;\">\n<li class=\"x1ll2q23 x1a4oops x132q4wb\" style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>Through a special power of attorney<\/strong><\/span><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->Foreign nationals may appoint an authorised representative by means of a special power of attorney, authorising them to submit the Tax Identification Code application form directly to a local office of the Italian Revenue Agency in Italy, pursuant to Article 1 of Ministerial Decree No. 281 of 17 May 2001.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->The addresses of the Italian Revenue Agency&#8217;s local offices are available on its official website: <!--\/if--><!--\/it--><!--it--><!--if--><!--if--><!--if--><!--if--><!--if--><!--if--><!--if--><!--switch--><!--if--><!--if--><!--if--><a href=\"https:\/\/www.agenziaentrate.gov.it\" target=\"_blank\" rel=\"noopener noreferrer\"><!--comp--><!--for--><!--it--><!--if-->www.agenziaentrate.gov.it<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/a><!--\/if--><!--\/if--><!--\/if--><!--\/switch--><!--\/if--><!--\/if--><!--\/if--><!--\/if--><!--\/if--><!--\/if--><!--\/if--><!--\/it--><!--it--><!--if-->.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->For information on the legalisation of foreign documents, please consult the relevant section of the website of the Italian Ministry of Foreign Affairs and International Cooperation: <!--\/if--><!--\/it--><!--it--><em><!--comp--><!--for--><!--it--><!--if--><a href=\"https:\/\/www.esteri.it\/it\/servizi-consolari-e-visti\/italiani-all-estero\/traduzione-e-legalizzazione-documenti\/legalizzazione-documenti\/\">Legalisation of Documents \u2013 Ministry of Foreign Affairs and International Cooperation<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/a><\/em><!--\/it--><!--it--><!--if-->.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<ul style=\"text-align: justify;\">\n<li class=\"x1ll2q23 x1a4oops x132q4wb\" style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">In person at an Italian Revenue Agency office in Italy<\/span><\/strong><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->Foreign nationals may also apply directly at a local office of the Italian Revenue Agency after arriving in Italy.<\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><!--if-->For further information, applicants are advised to consult the Italian Revenue Agency&#8217;s <!--\/if--><!--\/it--><!--it--><em><!--comp--><!--for--><!--it--><!--if--><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/233505\/Folder_CodiceFiscaleStranieri_08+03+23.pdf\/218dc638-ced1-3b2d-f5f2-912686b1f7fe?t=1682082253716\">Quick Guide to the Tax Identification Code for Foreign Nationals<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/a><\/em><!--\/it--><!--it--><!--if-->, available in several languages on its official website: <!--\/if--><!--\/it--><!--it--><em><!--comp--><!--for--><!--it--><!--if--><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/mini-guida-codice-fiscale-per-stranieri\">The Agency \u2013 Quick Guide to the Tax Identification Code for Foreign Nationals \u2013 Italian Revenue Agency<\/a><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/em><!--\/it--><!--it--><!--if-->.<\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 80px; text-align: justify;\"><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><!--if-->In particular:<\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 80px; text-align: justify;\"><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><strong><!--comp--><!--for--><!--it--><!--if-->EU citizens<\/strong><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 80px; text-align: justify;\"><strong><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/strong><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><!--if-->EU citizens intending to stay in Italy may apply for an Italian Tax Identification Code by submitting Form AA4\/8 to a local office of the Italian Revenue Agency.<\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 80px; text-align: justify;\"><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><!--if-->The application must state the reason for the request and be accompanied by a valid identity document (passport or national identity card valid for international travel).<\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 80px; text-align: justify;\"><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><strong><!--comp--><!--for--><!--it--><!--if-->Non-EU citizens<\/strong><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 80px; text-align: justify;\"><strong><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/strong><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><!--if-->For non-EU citizens intending to stay in Italy, the Tax Identification Code is assigned by:<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<ul class=\"x12ofw9d\" style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"x12ofw9d\" style=\"text-align: justify;\"><!--comp--><!--for--><!--it--><\/ul>\n<\/li>\n<li><!--comp--><!--for--><!--it--><!--if-->The <!--\/if--><!--\/it--><!--it--><em><!--comp--><!--for--><!--it--><!--if-->Sportello Unico per l&#8217;Immigrazione<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/em><!--\/it--><!--it--><!--if--> (Immigration One-Stop Shop), operating within each Prefecture, which is responsible for issuing the authorisation for entry into Italy to foreign nationals applying for a residence permit for employment or family reunification purposes.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"x12ofw9d\" style=\"text-align: justify;\">\n<li><!--comp--><!--for--><!--it--><!--if-->The <!--\/if--><!--\/it--><!--it--><em><!--comp--><!--for--><!--it--><!--if-->Questura<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/em><!--\/it--><!--it--><!--if--> (Police Headquarters), through the relevant State Police office, for foreign nationals applying for other types of residence permits.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><strong>For Study Purposes<\/strong><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->Foreign nationals entering Italy for study purposes and intending to stay for less than 90 days may apply for an Italian Tax Identification Code at any office of the Italian Revenue Agency.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->Those intending to stay for more than 90 days must first apply for a residence permit at the competent Police Headquarters (<!--\/if--><!--\/it--><!--it--><em><!--comp--><!--for--><!--it--><!--if-->Questura<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/em><!--\/it--><!--it--><!--if-->). The Tax Identification Code will be assigned as part of this procedure.<\/p>\n<ul style=\"text-align: justify;\">\n<li class=\"x12ofw9d\" style=\"text-align: justify;\"><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><!--comp--><!--for--><!--it--><!--if--><span style=\"text-decoration: underline;\"><strong>Through the competent Italian Consular Office<\/strong><\/span><!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->Foreign nationals may apply for an Italian Tax Identification Code through the Italian Consular Office responsible for their place of residence only in the following circumstances:<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<ul class=\"x12ofw9d\" style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"x12ofw9d\" style=\"text-align: justify;\"><!--comp--><!--for--><!--it--><\/p>\n<li><!--comp--><!--for--><!--it--><!--if-->The Tax Identification Code is required for procedures that must be completed online; and\/or<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<ul class=\"x12ofw9d\" style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul class=\"x12ofw9d\" style=\"text-align: justify;\">\n<li><!--comp--><!--for--><!--it--><!--if-->The applicant is unable to appoint a representative to submit the application on their behalf directly to the Italian Revenue Agency in Italy.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->In such cases, the Consular Office will forward the application to the Italian Revenue Agency in Italy for processing.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: justify;\"><!--comp--><!--for--><!--it--><!--if-->Applications must be submitted using the appropriate <a href=\"https:\/\/conshongkong.esteri.it\/wp-content\/uploads\/2025\/04\/Modulo-richiesta-codice-fiscale.pdf\">application form<\/a>, together with a copy of a valid identity document and supporting documentation explaining the reasons for the request.<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p style=\"text-align: justify;\"><!--\/it--><!--it--><\/p>\n<p class=\"x12ofw9d\" style=\"padding-left: 40px; text-align: right;\"><!--comp--><!--for--><!--it--><em><!--comp--><!--for--><!--it--><!--if-->Last updated: 12 November 2026<!--\/if--><!--\/it--><!--\/for--><!--\/comp--><\/em><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<p><!--\/it--><!--\/for--><!--\/comp--><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"What is it? What is it used for? How to apply 1. What is it? The Codice Fiscale (Italian Tax Identification Code) is an alphanumeric identification code issued by the Italian Revenue Agency (Agenzia delle Entrate). It is used to identify Italian and foreign nationals in their dealings with Italian public authorities, private individuals and [&hellip;]","protected":false},"author":6,"featured_media":0,"parent":109,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5085","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/pages\/5085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/comments?post=5085"}],"version-history":[{"count":5,"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/pages\/5085\/revisions"}],"predecessor-version":[{"id":10028,"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/pages\/5085\/revisions\/10028"}],"up":[{"embeddable":true,"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/pages\/109"}],"wp:attachment":[{"href":"https:\/\/conshongkong.esteri.it\/en\/wp-json\/wp\/v2\/media?parent=5085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}