1.What it is?
The tax code is the alphanumeric code issued by the Italian Revenue Authority (Agenzia delle Entrate) to identify the citizen (Italian or foreign) in dealings with public administrations, individuals and entities and Italians. For individuals, the tax code is determined on the basis of personal data.
- What it is used for?
Any administrative fulfilment (payment of taxes, fees, fees, etc.) or negotiation activity (acceptance of inheritances, contracts with public or private entities, application for financing, sponsorship, lease or loan of real estate, etc.) requires the indication of the tax code of the person performing it.
A foreign citizen who is not resident in Italy must specifically delegate a person to submit the Tax Code application form directly to the offices of the Revenue Agency located on the Italian territory, pursuant to Article 1 of the implementing Ministerial Decree No. 281 of May 17, 2001.
The addresses of the offices of the Internal Revenue Service can be found on the website www.agenziaentrate.it
- Types of Applications:
- Students – Students who need the Tax Code for pre-enrollment at the University can obtain it automatically on the UNIVERSITALY Portal during the pre-enrollment application. The attribution of the Tax Code can be finalized: at the Single Desk of Immigration or by the Police Headquarters when applying for a residence permit, by non-EU students; by the Internal Revenue Service by submitting form AA4/8, by EU students.
- Purchase of real estate or for other business activities – Foreign nationals who need the tax code for purchase of real estate or for other business/financial activities in Italy may delegate one of their representatives to request the tax code from the Italian Revenue Authority on their behalf
- Citizens of non-EU countries intending to reside in Italy – Citizens of non-EU countries intending to reside in Italy are given a tax code:
- by the Single Desk for Immigration, present in every Prefecture and responsible for issuing entry clearance to foreign citizens applying for residence permits for employment or family reunification;
- or from the Police Headquarters, State Police office, for foreign nationals applying for other types of residence permits.
- Citizens of EU countries who intend to stay in Italy – may apply for a tax code by submitting Form AA4/8 to a Territorial Office of the Italian Revenue Authority. The request must be substantiated and accompanied by a valid document (passport or identity card valid for expatriation).
- The initiation of legal proceedings in Italy – A foreign citizen who needs a tax code for the initiation of legal proceedings in Italy may include among the proxies given to the lawyer to whom he entrusts the task that of requesting the CF at any Revenue Agency office; the addresses of Revenue Agency offices can be found on the website www.agenziaentrate.it .