Percorso Cittadino
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Italian tax code: application, correction and replacement

Navigate form AA4/8, applications for Italian and foreign citizens, verification, personal-data corrections, certificates and replacements through official channels.

First published: 18 July 2026

Official sources checked: 10 August 2026

Important information

Percorso Cittadino helps you understand Italian administrative procedures but does not replace public authorities. Before submitting applications or making decisions, always verify the official institutional links provided on this page.

This guide explains how to obtain, verify and correct an Italian tax code through official channels, choosing the process according to citizenship, residence and the reason for the request.

The Italian tax code identifies a record in the Tax Register, but it does not replace identity, immigration, residence or healthcare documents. Instructions from the competent office, Police Headquarters or consulate take priority in an individual case.

Italian tax code at a glance

Standard format
16 alphanumeric characters for an individual
Allocation
Only the Revenue Agency and authorised public authorities
Form
AA4/8 for allocation, changes and the listed requests
Validity
The code does not expire; a physical card may expire
Check
Official verification against the Italian Tax Register
Last checked
Official sources checked on 10 August 2026

Section 1

At a glance

The shortest route to identify the channel, prepare the documents and verify the result.

Where to start

  1. Define the request

    Separate first allocation, certificate, correction, verification, tax-code card and health card.

  2. Choose the competent authority

    The Revenue Agency, municipality, Police Headquarters, Immigration One-Stop Shop, health authority and consulate have different roles.

  3. Prepare evidence and documents

    Use form AA4/8 where required, a valid identity document and the supporting evidence relevant to the case.

  4. Check the official details

    Keep the certificate or receipt and use the Agency service to verify the registered match.

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Section 2

What it is and what it does not prove

A stable tax identifier, separate from documents proving identity, residence, immigration status and healthcare entitlement.

Italian tax code
An identifier based on personal details for dealings with Italian public bodies, institutions and private organisations.
Allocation
Official registration in the Tax Register; a private calculation cannot replace it.
Validity
The code has no expiry date, although a card or document displaying it may expire.
Evidential value
It identifies the tax record but does not alone certify citizenship, residence, immigration status or National Health Service entitlement.
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Section 3

Structure and omocodia

How to read the standard format without confusing the calculation rule with an official allocation.

How the 16 characters are organised
Surname and given name
The first six characters come from the official rules applied to consonants and vowels.
Date and registered sex
Year, month letter and day; 40 is added to the day for the female sex marker.
Place of birth
Four characters identify the Italian municipality or foreign country of birth.
Check character
The final alphabetic character results from the check calculation in the technical rules.
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Section 4

Choosing the correct channel

The starting point changes according to presence in Italy, citizenship and the administrative procedure under way.

Initial route
SituationChannel to checkNote
Italian citizen in ItalyRevenue AgencyForm AA4/8 and an identity document, except for allocation at birth.
EU citizen in ItalyRevenue AgencyReasoned request and an identity document valid for travel abroad.
Non-EU citizenOne-stop Immigration office, Police or AgencyThe route depends on employment, family reunion, permit type and stage.
Non-resident personConsulate or Revenue AgencyA special power of attorney or an application after entry may also be possible.
Incorrect details or replacementMunicipality, ANPR, Agency or health authorityFirst identify whether the error is in the personal record and which card must be replaced.
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Section 5

First application in Italy

How to prepare a first allocation without relying on a calculated code or an unconfirmed channel.

Indicative Revenue Agency process

  1. Check whether a code already exists

    Look for previous certificates or documents and ask the authority to check; do not create a second tax identity.

  2. Book where required

    Use the official appointment service and select the office or service appropriate to the request.

  3. Submit AA4/8 and your document

    Bring the signed form, an accepted identity document and evidence explaining the need for the code.

  4. Check the certificate

    Immediately check name, date and place of birth and keep the evidence of allocation.

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Section 6

Form AA4/8 and supporting documents

The form for individuals and the attachments to adapt to the type of request.

Essential completion steps

  1. State the type of request

    Select allocation, change, notification or replacement according to the form instructions.

  2. Enter the personal details

    Copy the details from the identity document and use the officially registered place of birth without improvised translations.

  3. Explain the reason where required

    Connect the application to the actual procedure or need and attach the requested evidence.

  4. Sign and keep a copy

    Check declarations, authority to act and attachments before submission and keep any receipt provided.

Italian and EU citizens

A valid identity document; for an EU citizen, it must be valid for foreign travel where required.

Non-EU citizens

One document accepted by the Agency, such as a passport with a visa where needed, a valid permit or another recognised document.

Applying for another person

Documents for the applicant and representative, plus the appropriate delegation or evidence of authority.

Change or error

Evidence of the correct detail and, where available, the previous certificate or card that needs alignment.

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Section 7

Foreign citizens

Separate routes for EU citizens, non-EU citizens, students and people who do not live in Italy.

EU citizen in Italy

May apply at a Revenue Agency office with form AA4/8, a reason and a passport or identity document valid for travel abroad.

Employment or family reunion

For a non-EU citizen, the code is linked to the procedure at the Immigration One-Stop Shop.

Other residence permits

The Police Headquarters allocates or manages the code during the procedure for the other relevant permit types.

Study for up to 90 days

A student may apply at a Revenue Agency office after checking the required documents and reason.

Study for more than 90 days

The code is normally obtained during the immigration procedure at the Police Headquarters.

Foreign non-resident

May use the competent consulate, appoint someone under a special power of attorney or contact the Agency after entering Italy.

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Section 8

Newborns and minors

Allocation at birth, the parent’s online service and the residual route when the code is not yet available.

For a newborn

  1. Register the birth

    The municipality registers the newborn and sends the details for allocation through the Tax Register.

  2. Check the allocation

    Verify the received details before using them for a paediatrician, health authority or another procedure.

  3. Use the parent’s online service

    If the code has not yet been allocated, a parent may start the request through the Agency’s dedicated service.

  4. Follow the residual route

    Where necessary, submit AA4/8, the parent’s identity document and the hospital birth statement or birth certificate.

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Section 9

Residents abroad

Fast It, the consulate and the Revenue Agency are different routes chosen according to AIRE registration and whether a code already exists.

Italian citizen living abroad

May request allocation through the competent consulate or directly from a Revenue Agency office.

Adult registered with AIRE

May use Fast It for their own request and for minor children through the dedicated consular function.

Existing code

An adult AIRE registrant may download the certificate through Fast It without requesting a new allocation.

Before submitting

  1. Identify the competent office

    Use the Foreign Ministry portal and the page of the consulate responsible for your place of residence.

  2. Check whether the code exists

    An old code remains valid: request its certificate rather than a second allocation.

  3. Follow local instructions

    Documents, delivery methods and processing times may differ between consular offices.

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Section 10

Certificate, tax-code card and health card

Four connected but non-interchangeable items, with different functions and issue routes.

Italian tax code
The identifier registered in the Tax Register; it does not expire.
Allocation certificate
A document certifying the code and the personal details associated with it by the Agency.
Tax-code card
A physical card for people who do not receive a health card, in the cases provided for.
Italian health card
A healthcare document for eligible people which also displays the tax code and has its own expiry date.
Which item is needed?
NeedItemQualification
Prove the allocated codeCertificateConfirms the information held in the Tax Register.
Use healthcare servicesHealth cardDepends on entitlement and NHS registration, not merely on holding a code.
Physical card without a health cardTax-code cardIt is distinct from the health card and follows the designated route.
Expired cardCode unchangedExpiry of the physical card does not make the Italian tax code expire.
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Section 11

Provisional code

An exceptional numeric identifier, distinct from the standard 16-character code.

Format
A provisional tax code consists of 11 digits, not 16 alphanumeric characters.
Use
It may be allocated by the authority in particular cases while checks or record alignment are under way.
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Section 12

Online verification

The Revenue Agency check distinguishes structural plausibility from a match with the registered personal details.

How to carry out a useful check

  1. Open the official service

    Enter through the Revenue Agency page, not through an advertisement or a private calculator.

  2. Choose the type of verification

    Check existence alone or the match between the code and the complete personal details.

  3. Copy details from the identity document

    Use the officially registered spelling, date and place of birth to avoid a false mismatch.

  4. Interpret the result carefully

    A valid result concerns the Tax Register; it does not certify current identity, residence or another status.

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Section 13

Correcting personal details

Correction starts with the register holding the incorrect detail and continues with alignment of the tax record.

Correction route

  1. Compare the documents

    Identify whether the error concerns name, date, sex or place of birth and where it appears.

  2. Correct the population-register detail

    If you are resident, contact the municipality or use ANPR rectification where available.

  3. Use the Agency if non-resident

    Submit the document proving the correct detail to a Revenue Agency office.

  4. Check the alignment

    After the official update, check the certificate, health card and affected relationships.

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Section 14

Replacing a tax-code card

Replacing the tax-code card is not the same as replacing the Italian health card.

Tax-code card replacement
Replaces a lost, stolen, damaged or unreadable tax card without allocating a new code.
Health-card replacement
Uses the dedicated tax and healthcare routes for the health card or TS-CNS, not the tax-card-only service.

Before requesting a replacement

  1. Identify the card

    Check whether you lost a tax-code card, an Italian health card or a health card with CNS functions.

  2. Choose the reason

    State theft or loss, or technical replacement for damage or unreadability.

  3. Use the correct route

    The public tax-card service and the health-card or TS-CNS services have different requirements.

  4. Check the address

    Delivery uses the details held in the Tax Register; correct them first if they are wrong.

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Section 15

Timing, costs and status

Central sources do not set one guaranteed processing time for every office, consulate and type of application.

Timing

It depends on the channel, completeness, checks, omocodia and office workload; do not promise an immediate result or a fixed number of days.

Costs

Public allocation normally has no application fee, but powers of attorney, translations, legalisation or delivery may create ancillary costs.

Status

There is no universal tracker: keep the receipt and contact the same office or consulate with the available reference.

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Section 16

Privacy and security

The Italian tax code is personal data, and fake health-card renewal requests are a recurring scam lure.

Reduce unnecessary data exposure

  • Do not publish photographs of the certificate, tax-code card or health card.
  • Redact the code, barcode, card number and other details before sharing a copy when they are not needed.
  • Send documents only through the requested official channel and to a verified recipient.
  • Do not use the Italian tax code as a password, PIN or security answer.
  • Do not pay for a supposed health-card renewal through a link in a message.
  • Do not give credentials, one-time codes or card details to anyone promising an urgent allocation or correction.
  • Store certificates and receipts securely and avoid creating unnecessary copies.

If you receive a suspicious request

  1. Do not interact

    Do not open links, attachments or QR codes and do not reply to the sender.

  2. Open the channel independently

    Type the official portal address or use the app already installed without following the message.

  3. Verify the procedure

    Check the reserved area, local health authority or Agency using contact details found on the official website.

  4. Protect details already disclosed

    If you shared documents, credentials or card details, contact the affected services immediately and follow the scam-response route.

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Section 17

Problems and assistance

How to prepare a useful assistance request without sending personal data through unverified channels.

Code not recognised

Run the official check and compare the personal details; if they do not match, request correction or alignment.

Two codes or omocodia

Do not choose which one to use: take both references to the Revenue Agency so it can reconstruct the record.

Document not received

Check the registered address, type of card and issuing channel before requesting another copy.

Application from abroad

Contact the competent consulate with the application reference and required documents, without applying another office’s timing.

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Section 18

Related guides

Internal guides covering the Revenue Agency, health card, AIRE, ANPR, digital identity and security.

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Section 19

Frequently asked questions

Ten practical answers to common cases, consistent with the official sources and limits explained in this guide.

How do I apply for an Italian tax code for the first time in Italy?

The route depends on who is applying and why the code is needed. The standard Revenue Agency route uses form AA4/8 with a valid identity document, while foreign citizens may also receive a code through the Immigration One-Stop Shop or Police Headquarters. A foreign citizen currently needs an appointment and an in-person visit for a first allocation by the Agency; email or certified email should not be assumed to be available.

Can a website or online calculator allocate an Italian tax code?

No. A calculator can only reproduce the theoretical 16-character rule. It cannot consult the Tax Register, handle every case of omocodia correctly or allocate a code. Use a certificate or document issued by the competent authority for the official value and the Revenue Agency verification service to check the code against the registered personal details.

Does the Italian tax code expire, and what does it prove?

The tax code does not expire and does not change merely because a health card expires or the holder moves home. It identifies a record in the Italian Tax Register, but by itself it does not prove citizenship, registered or tax residence, lawful immigration status, entitlement to healthcare or enrolment in the Italian National Health Service.

Which documents are required with form AA4/8?

You need the completed and signed form, a valid identity document and any evidence supporting the application or change. A non-EU citizen must provide one of the documents accepted by the Revenue Agency, such as a passport with a visa where required, a valid residence permit or another recognised document. A representative must also provide the required authority or delegation documents.

How does a foreign citizen obtain an Italian tax code?

An EU citizen intending to stay in Italy may submit a reasoned request to the Revenue Agency with a valid document. For a non-EU citizen, the Immigration One-Stop Shop may allocate it in employment or family-reunification procedures and the Police Headquarters in other residence-permit procedures. A non-resident may apply through the competent consulate, use a special power of attorney or contact the Agency after entering Italy.

How is an Italian tax code allocated to a newborn?

After the birth is registered, the municipality sends the details and obtains the code through the Tax Register. If allocation has not yet occurred, a parent can use the Revenue Agency’s dedicated online service; in residual or urgent cases, the parent can submit form AA4/8 with an identity document and the hospital birth statement or birth certificate, following the current official instructions.

How can I request an Italian tax code from abroad?

Italian citizens living abroad may contact the competent consulate or a Revenue Agency office. Adult AIRE registrants may use Fast It for themselves and their minor children, and a person who already has a code can download its certificate through the service. A foreign non-resident must explain the reason for the request and check the process published by the competent consular office.

What are omocodia and a provisional Italian tax code?

Omocodia occurs when the basic algorithm produces the same code for different people: only the Revenue Agency can establish the conflict and allocate unique codes. A provisional code is instead an 11-digit numeric identifier used only in particular cases while checks are in progress; it is not an automatic preliminary stage for every foreign citizen.

How do I correct an error in the details linked to my tax code?

A resident should first have the personal detail corrected by the municipality, using the ANPR rectification service where available; a non-resident can contact a Revenue Agency office. Do not invent or start using a recalculated code: the authority must update the Tax Register and manage any link between an old and a new code.

How do I verify a code and request a replacement card?

The Revenue Agency’s official service checks whether a code exists and matches the registered personal details. A lost, stolen or damaged tax-code card can be replaced through the appropriate service; replacing an Italian health card follows its own routes and may involve the reserved area, the Agency or the local health authority. Replacing the physical document does not change the code.

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Section 20

Official sources

Institutional pages, services and legislation consulted for this guide and checked on the date shown.

Sources include the Italian Revenue Agency, Ministry of Foreign Affairs and International Cooperation, ANPR, Official Gazette and Normattiva. The links lead to the relevant institutional pages and services.

Processes, forms and services may change after the review date. Before applying, reread the official page for the competent channel and check any local instructions issued by the office or consulate.

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