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Issuance of a Tax Code to foreigners

FOREIGN CITIZENS NON-RESIDENT IN ITALY

A foreign citizen not residing in Italy must specifically appoint someone to submit the request form for the Italian Tax Code directly to the offices of the Revenue Agency located on the Italian territory, pursuant to Article 1 of the implementing decree of May 17, 2001, No. 281.

The addresses of the Revenue Agency offices can be found on the website

www.agenziaentrate.it

 

  1. Students

The Tax Code can be requested by a foreign citizen at the competent Italian Consular Office for their place of residence only in cases where the Tax Code is necessary for procedures to be carried out online and/or when the foreign citizen is unable to appoint a representative to submit the request to the Revenue Agency: in these cases, the Consular Office will forward the request to the Revenue Agency in Italy.

The Tax Code request, to be submitted by completing the appropriate form, must be presented along with a copy of an identity document and the reasons for the request.

For further information, it is recommended to visit the website of the competent Consular Office.

Students who need the Tax Code for university pre-registration can obtain it automatically on the UNIVERSITALY portal during the pre-registration process. The assignment of the Tax Code can be completed: at the Immigration Desk or by the Police Headquarters when applying for a residence permit, for non-EU students; at the Revenue Agency by submitting the form AA4/8, for EU students.

2. Real estate purchase

Foreign citizens who need the Tax Code for purchasing real estate or for other commercial/financial activities in Italy can appoint a representative to request the Tax Code from the Revenue Agency on their behalf.

The Tax Code is assigned to citizens of non-EU countries intending to stay in Italy by:

  • The Single Immigration Desk, located in each Prefecture, which is responsible for issuing the clearance for entry to foreign citizens applying for a residence permit for employment or family reunification;
  • The Questura, a department of the State Police, for foreign citizens applying for other types of residence permits.