Do you need an Italian tax code, or codice fiscale? Start with your circumstances and the office handling your application. This guide helps you prepare for your first official allocation.
Key information
- Audience
- Foreign citizens
- Purpose
- First allocation
- Form
- AA4/8 when required by the Revenue Agency or consular office
- Starting point
- Choose the appropriate route below
Section 1
Before starting: do you already have a code?
Check certificates or documents from earlier applications. If you find a code, take the document to the office and ask it to check your record before starting a new allocation. The Italian Revenue Agency, Agenzia delle Entrate, compares the code and personal details with the Tax Register through its verification service. An online calculator does not perform that check.
Section 2
Choose where to apply
Choose the starting point for your circumstances.
| Your situation | Where to start |
|---|---|
| EU citizen in Italy | A local office of the Italian Revenue Agency, Agenzia delle Entrate. |
| Non-EU citizen: entry for employed work or family reunification | The Single Immigration Desk, Sportello unico per l’immigrazione, handling the procedure. |
| Non-EU citizen: residence permit issue or renewal, if you do not already have a code | The Police Headquarters, Questura, handling the application. |
| Living abroad | The «Applying from abroad» section of this guide. |
| Student | The «Students and Universitaly» section of this guide. |
If an office is already handling your application, first ask whether a code has been allocated.
Section 3
EU citizens in Italy
Prepare form AA4/8, a valid passport or national identity card valid for travel abroad, and the reason for your request. For first allocation at a local Revenue Agency office, you must book an appointment and attend personally for identification. The residence permit route described for non-EU citizens does not apply to EU citizens.
- Revenue Agency: application routes for EU and non-EU citizens (in Italian)Agenzia delle Entrate. Overview of Revenue Agency, Sportello unico per l'immigrazione and Questura routes according to the procedure under way.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
- Revenue Agency: tax identification number for foreign citizensAgenzia delle Entrate. Official information on application documents to check against the applicant's circumstances and chosen route.
Section 4
Non-EU citizens: your application and documents
For entry for employed work or family reunification, check with the Single Immigration Desk whether a code has already been allocated. For residence permit issue or renewal, ask the Questura handling the application whether allocation is part of the procedure when no code exists. If you are lawfully staying in Italy and still have no code, ask the Revenue Agency how to apply.
For an ordinary application to the Revenue Agency, non-EU citizens may present one of the following accepted identity documents:
- a valid passport with a visa where required, or another document recognised by the Italian authorities;
- a photographic identity certificate issued by their country’s diplomatic or consular representation in Italy;
- a valid residence permit;
- an identity card issued by their municipality of residence in Italy.
These are alternatives; you do not have to provide all of them. For the ordinary non-EU application route in Italy, you must also provide evidence of your right to stay, even temporarily: check with the office which documents apply to your circumstances. For international protection, minors and other cases with specific procedures, contact the office handling the case.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
- Revenue Agency: tax identification number for foreign citizensAgenzia delle Entrate. Official information on application documents to check against the applicant's circumstances and chosen route.
- Italian tax-code mini-guide for foreign citizens (PDF in Italian)Agenzia delle Entrate. Revenue Agency brochure on routes and documents for foreign citizens, to be read alongside the specific notice on personal attendance.
Section 5
Applying from abroad
You can check the service offered by the Italian consular office responsible for your place of residence, appoint a representative to apply in Italy, or contact the Revenue Agency once you are in Italy. MAECI refers to a special power of attorney for the representative: check the conditions, documents and identification arrangements with the office that will handle the application.
Read that office’s conditions before submitting: some restrict the service to particular needs. Additional evidence of residence or reasons for the request may be required. One consulate’s document list does not automatically apply in every country.
- Marseille: example of local consular conditions (in Italian)Consolato Generale d'Italia a Marsiglia. Marseille notice on applications by foreign non-residents: territorial conditions that must not be extended to other offices.
- Washington: example of consular application documentsAmbasciata d'Italia a Washington. Washington's list for its consular district, illustrating the distinction between local documents and general requirements.
Section 6
Students and Universitaly
Ask your university’s international office whether it has an agreed procedure with the Revenue Agency. For EU students, the ordinary route is the Revenue Agency, with personal attendance at an appointment for first allocation; the study residence permit route concerns non-EU students. If a permit application is underway, first check with the Questura whether a code has already been allocated.
- Washington: students and possible university arrangementsAmbasciata d'Italia a Washington. Guidance on asking a university whether an arrangement with the Revenue Agency exists; it is not automatically offered by every university.
- Revenue Agency: application routes for EU and non-EU citizens (in Italian)Agenzia delle Entrate. Overview of Revenue Agency, Sportello unico per l'immigrazione and Questura routes according to the procedure under way.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
- Universitaly: pre-enrolment and the generated code (PDF in Italian)Università di Bologna. University of Bologna guidance distinguishing a code generated during pre-enrolment from official allocation.
- Check an Italian tax code against the Tax Register (in Italian)Agenzia delle Entrate. Official service for checking existence and matching personal details, including provisional numerical codes allocated by an authority.
Section 7
Prepare your AA4/8 application
Download the form from the official website and follow its instructions.
- Choose the application type
- For first allocation, identify application type 1 in Part A. If you already have a code, ask the office to check your record before starting a new allocation request.
- Apply for yourself or another person
- Box D is for an application for yourself, including when a delegate submits the form. Box T is for an application for another person in the specified circumstances, such as a parent applying for a minor. Consult the instructions table for the applicant type code.
- Personal details
- In Part B, enter your full name in block capitals, without abbreviations. Follow the transliteration instructions and ask the office how to handle any discrepancies. For birth abroad, enter the foreign country and EE in the province field.
- Residence in Italy
- In Part C, people living in Italy enter their registered residence.
- Residence abroad
- If you live abroad, always complete Part D. For Part C, the instructions distinguish tax domicile and, if there is none, any place where you are staying; if neither exists, leave that part blank. If in doubt, or if the tax authorities have formally determined your tax domicile, consult the instructions and the office.
- Previous codes
- Report any other previously allocated tax codes in Part E. Do not replace them with an online calculation.
- Attachments and signature
- List the attachments and sign the form. For applications concerning another person or submitted through a delegate, follow the instructions on signatures, identity and documents, together with the office’s requirements for personal attendance.
Also prepare the reason for the request, valid identification and attachments required for your chosen route.
- Official AA4/8 form and instructions (in Italian)Agenzia delle Entrate. Official page for downloading the application form and checking completion instructions.
- Official AA4/8 instructions (PDF in Italian)Agenzia delle Entrate. Instructions for Parts A–E, residence in Italy or abroad, attachments, signatures and delegation, alongside the office's personal-attendance requirements.
- AA4/8 application form (English PDF)Agenzia delle Entrate. Revenue Agency English form linked by the Embassy in Washington; follow the instructions applicable to your request.
- Consular copy of AA4/8 instructions (PDF in Italian)Consolato Generale d'Italia a Edimburgo. Instructions published by the Consulate in Edinburgh, covering personal details, foreign residence, signatures and representation.
- Check an Italian tax code against the Tax Register (in Italian)Agenzia delle Entrate. Official service for checking existence and matching personal details, including provisional numerical codes allocated by an authority.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
Section 8
Appointments, representatives and submission
If you are an EU or non-EU foreign citizen applying for your first Italian tax code at a Revenue Agency office, you must book an in-person appointment. You must attend the counter personally so that your identity can be verified. Sending the form by email or certified email (PEC) does not replace this step.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
- Revenue Agency: tax identification number for foreign citizensAgenzia delle Entrate. Official information on application documents to check against the applicant's circumstances and chosen route.
The general AA4/8 instructions also cover applications made by parents or representatives and submission through a delegate. The presence of a delegation field does not establish that a delegate can attend instead of you for the identity check required for first allocation. For minors, representation and specific procedures, check with the office beforehand who must attend and which documents are required.
If you live abroad, consult the section on applications from abroad and the responsible consular office’s instructions. MAECI also describes applications in Italy through a representative with a special power of attorney: check the conditions and identification arrangements with the office that will handle the application. For any university procedure, ask the international office how the application is handled.
If booking asks for a code you do not yet have, contact the office’s official assistance service to find out how to proceed.
- Official AA4/8 form and instructions (in Italian)Agenzia delle Entrate. Official page for downloading the application form and checking completion instructions.
- Official AA4/8 instructions (PDF in Italian)Agenzia delle Entrate. Instructions for Parts A–E, residence in Italy or abroad, attachments, signatures and delegation, alongside the office's personal-attendance requirements.
- Consular copy of AA4/8 instructions (PDF in Italian)Consolato Generale d'Italia a Edimburgo. Instructions published by the Consulate in Edinburgh, covering personal details, foreign residence, signatures and representation.
- MAECI: Italian tax codes for foreign citizens living abroadMinistero degli Affari Esteri e della Cooperazione Internazionale. Guidance on consular routes, special powers of attorney and applications in Italy for foreign citizens living abroad.
- Washington: students and possible university arrangementsAmbasciata d'Italia a Washington. Guidance on asking a university whether an arrangement with the Revenue Agency exists; it is not automatically offered by every university.
- Applying from abroad
Section 9
After applying
Keep your receipt or application reference and the certificate issued. Check your name and birth details immediately. Ask how you will receive the outcome and whether anything else is required.
The certificate issued can be used while waiting for the tax code card or, for people enrolled in the SSN, the Italian health card. Tax code allocation does not automatically enrol you in the SSN.
The tax code is issued free of charge; private assistance, translations or postage are separate items to check. Timing depends on the route and a complete application: this guide does not guarantee one processing time for everyone.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
- Edinburgh: tax-code issue and local processing timesConsolato Generale d'Italia a Edimburgo. Edinburgh guidance on free issue and local processing times; its timing does not apply to every office.
Section 10
If something does not match
An officially allocated provisional numerical code can be checked against the Tax Register. If a service rejects it, ask that service how to handle it and the responsible office whether further checks are needed. Do not replace it with an online calculation.
- General Italian tax code guideFor corrections and replacement documents, see the general guide.
- Check an Italian tax code against the Tax Register (in Italian)Agenzia delle Entrate. Official service for checking existence and matching personal details, including provisional numerical codes allocated by an authority.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
- Italian tax code and enrolment in the National Health ServiceAgenzia delle Entrate. Explanation of the distinction between tax-code allocation and enrolment in Italy's National Health Service.
Section 11
Final checklist
Check that you have prepared the steps relevant to your case.
- I have identified the situation that describes my case.
- I have checked documents from earlier applications.
- I have checked the chosen office’s instructions.
- I have prepared the form, signature and relevant attachments.
- I know how to receive the outcome and keep the application reference.
Section 12
Frequently asked questions
Answers on residence, email, EU students, Universitaly, provisional codes and healthcare cover.
Must I live in Italy to apply for a tax code?
No. Specific routes exist for people living abroad. Check the responsible consular office or the arrangements for a representative in Italy.
Can I complete my first application by email?
If you are an EU or non-EU foreign citizen applying for your first tax code at a Revenue Agency office, you must book an appointment and attend personally for identification. Email and certified email (PEC) do not replace this step. For applications from abroad and specific representation procedures, follow the responsible office’s instructions.
Does an EU student need to request a tax code from the Questura?
The ordinary route for EU citizens is the Revenue Agency. Ask your university about any agreed procedures.
Is the code generated by Universitaly already the official code?
It does not replace official allocation. Follow your university’s instructions to obtain and submit the code issued by the administration.
Is a provisional tax code always wrong?
No. The Revenue Agency’s service also checks officially allocated provisional numerical codes. Ask for help if personal details do not match.
Does a tax code automatically give me healthcare cover?
No. Tax code allocation and SSN enrolment are separate procedures. The local health authority checks the healthcare requirements applicable to your case.
- MAECI: Italian tax codes for foreign citizens living abroadMinistero degli Affari Esteri e della Cooperazione Internazionale. Guidance on consular routes, special powers of attorney and applications in Italy for foreign citizens living abroad.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
- Revenue Agency: tax identification number for foreign citizensAgenzia delle Entrate. Official information on application documents to check against the applicant's circumstances and chosen route.
- Official AA4/8 instructions (PDF in Italian)Agenzia delle Entrate. Instructions for Parts A–E, residence in Italy or abroad, attachments, signatures and delegation, alongside the office's personal-attendance requirements.
- Revenue Agency: application routes for EU and non-EU citizens (in Italian)Agenzia delle Entrate. Overview of Revenue Agency, Sportello unico per l'immigrazione and Questura routes according to the procedure under way.
- Washington: students and possible university arrangementsAmbasciata d'Italia a Washington. Guidance on asking a university whether an arrangement with the Revenue Agency exists; it is not automatically offered by every university.
- Universitaly: pre-enrolment and the generated code (PDF in Italian)Università di Bologna. University of Bologna guidance distinguishing a code generated during pre-enrolment from official allocation.
- Check an Italian tax code against the Tax Register (in Italian)Agenzia delle Entrate. Official service for checking existence and matching personal details, including provisional numerical codes allocated by an authority.
- Italian tax code and enrolment in the National Health ServiceAgenzia delle Entrate. Explanation of the distinction between tax-code allocation and enrolment in Italy's National Health Service.
Section 14
Official sources
Read the cited sources and check the responsible office’s instructions before applying.
- MAECI: Italian tax codes for foreign citizens living abroadMinistero degli Affari Esteri e della Cooperazione Internazionale. Guidance on consular routes, special powers of attorney and applications in Italy for foreign citizens living abroad.
- Revenue Agency: first allocation of an Italian tax code (in Italian)Agenzia delle Entrate. Revenue Agency page for checking first-allocation arrangements and the appointment required by the office.
- Revenue Agency: application routes for EU and non-EU citizens (in Italian)Agenzia delle Entrate. Overview of Revenue Agency, Sportello unico per l'immigrazione and Questura routes according to the procedure under way.
- Revenue Agency: tax identification number for foreign citizensAgenzia delle Entrate. Official information on application documents to check against the applicant's circumstances and chosen route.
- Italian tax-code mini-guide for foreign citizens (PDF in Italian)Agenzia delle Entrate. Revenue Agency brochure on routes and documents for foreign citizens, to be read alongside the specific notice on personal attendance.
- Official AA4/8 form and instructions (in Italian)Agenzia delle Entrate. Official page for downloading the application form and checking completion instructions.
- AA4/8 application form (English PDF)Agenzia delle Entrate. Revenue Agency English form linked by the Embassy in Washington; follow the instructions applicable to your request.
- Official AA4/8 instructions (PDF in Italian)Agenzia delle Entrate. Instructions for Parts A–E, residence in Italy or abroad, attachments, signatures and delegation, alongside the office's personal-attendance requirements.
- Consular copy of AA4/8 instructions (PDF in Italian)Consolato Generale d'Italia a Edimburgo. Instructions published by the Consulate in Edinburgh, covering personal details, foreign residence, signatures and representation.
- Marseille: example of local consular conditions (in Italian)Consolato Generale d'Italia a Marsiglia. Marseille notice on applications by foreign non-residents: territorial conditions that must not be extended to other offices.
- Washington: students and possible university arrangementsAmbasciata d'Italia a Washington. Guidance on asking a university whether an arrangement with the Revenue Agency exists; it is not automatically offered by every university.
- Washington: example of consular application documentsAmbasciata d'Italia a Washington. Washington's list for its consular district, illustrating the distinction between local documents and general requirements.
- Universitaly: pre-enrolment and the generated code (PDF in Italian)Università di Bologna. University of Bologna guidance distinguishing a code generated during pre-enrolment from official allocation.
- Check an Italian tax code against the Tax Register (in Italian)Agenzia delle Entrate. Official service for checking existence and matching personal details, including provisional numerical codes allocated by an authority.
- Edinburgh: tax-code issue and local processing timesConsolato Generale d'Italia a Edimburgo. Edinburgh guidance on free issue and local processing times; its timing does not apply to every office.
- Italian tax code and enrolment in the National Health ServiceAgenzia delle Entrate. Explanation of the distinction between tax-code allocation and enrolment in Italy's National Health Service.