How to get an Italian tax code (codice fiscale)
The codice fiscale is assigned free of charge by the Italian tax authority (Agenzia delle Entrate). The channel depends on where the person lives and on the reason for coming to Italy. Last updated 2026-09-21; written from official sources, not personalised advice.
Who needs one
Practically anyone who has a formal relationship with Italian public bodies or businesses: employees and freelancers, students enrolling at a university, tenants signing a lease, buyers of property, anyone opening a bank account, registering with the national health service, signing a phone or utility contract, or inheriting Italian assets. Non-residents need it too when they buy a property or receive Italian income. There is no minimum age: children receive one when they are registered.
Where to apply
| Situation | Where the code is issued |
|---|---|
| Living abroad, no need to travel to Italy (property purchase, inheritance, remote contracts) | The Italian embassy or consulate for the place of residence, which forwards the request to the Agenzia delle Entrate. Procedures and appointment systems vary by consulate; the consulate's website lists them. |
| EU/EEA national already in Italy | Any local office of the Agenzia delle Entrate, with a valid identity document. |
| Non-EU national entering with a work visa or for family reunification | The immigration one-stop desk (Sportello Unico per l'Immigrazione) of the Prefettura, when the residence contract is signed; the code is issued there. |
| Non-EU national applying for a residence permit for other reasons (study, elective residence, etc.) | The Questura (police headquarters) when the residence permit is requested. |
| Non-EU national already in Italy with a valid permit or receipt, but without a code | A local office of the Agenzia delle Entrate, with passport and residence permit (or the receipt of the application). |
In offices of the Agenzia delle Entrate the certificate of assignment is normally issued on the spot. Applications can also be submitted by an authorised representative with a signed proxy and a copy of the applicant's identity document.
Documents and form AA4/8
- Form AA4/8 ("Domanda di attribuzione codice fiscale"), available on the Agenzia delle Entrate website, filled in with surname, first name(s), sex, date and place of birth exactly as on the passport.
- A valid identity document: passport or national ID for EU nationals; passport plus residence permit (or receipt) for non-EU nationals.
- For applications through a consulate, whatever the consulate lists (often a copy of the passport and proof of residence).
- For minors: the form signed by a parent or legal guardian, with the guardian's document.
Names are recorded as written on the document, transliterated into the Latin alphabet: this spelling determines the code. Using the same spelling in every later procedure avoids duplicate records.
After assignment
The certificate of assignment states the code. The plastic card (Tessera Sanitaria, which also serves as the European Health Insurance Card) is sent by post after registration with the national health service; people who are not registered receive a plain tax code card. If the code on the certificate differs from a code calculated online, the certificate is correct: the difference is usually due to homocody or to a different transliteration. Anyone who intends to work as a freelancer or start a business in Italy will need a VAT number (partita IVA) in addition to the codice fiscale; PartitaIVA.it, by the same publisher, covers that procedure in Italian.
Calculated code vs official code
The calculator applies the official algorithm and is useful to check a code or fill in a form while waiting for the certificate. It cannot know whether the code has actually been assigned, whether a homocody variant applies, or which transliteration the office used. For contracts, banks and public bodies only the assigned code counts; the Agenzia delle Entrate offers an online verification service to check that a code exists.
Sources
- Agenzia delle Entrate - "Codice fiscale: come si richiede" and form AA4/8.
- Ministero degli Affari Esteri e della Cooperazione Internazionale - consular services for tax code requests.
- Ministerial Decree 23 December 1976 - coding system for the tax registry.
General information based on official sources, not personalised advice. Procedures change: where this page and an official source differ, the official source prevails. Published by Moseo S.r.l., Turin; editorial manager Paolo Cernigliaro. Last updated 2026-09-21.