TAX CODE
ISSUANCE OF A TAX CODE OR CERTIFICATION OF AN EXISTING TAX CODE
A tax code is required for financial transactions in Italy: real estate transactions, inheritances, employment, opening a bank account, or enrolling in university. It is also issued to non-Italian citizens, subject to justification. The service is free and reserved exclusively for private citizens residing in this consular district. Requests for minors, on behalf of third parties, or by the heirs of deceased family members must include additional documents. Businesses or corporations must apply for a tax code in Italy at the Revenue Agency office with territorial jurisdiction in the place of registration/headquarters of the business/corporation in Italy.
- Procedure for Foreign Citizens
The tax code is a number that identifies the individual in all documents relating to relationships with the Italian Public Administration.
Foreign citizens not residing in Italy must specifically delegate a person to submit the tax code application form directly to the Revenue Agency offices located throughout Italy, pursuant to Article 1 of the implementing Ministerial Decree of May 17, 2001, No. 281.
- Students who require a tax code for university pre-enrolment can obtain it automatically on the UNIVERSITALY Portal during the pre-enrolment application. The tax code can be assigned: at the Immigration Help Desk or at the Police Headquarters when applying for a residence permit for non-EU students; at the Revenue Agency by submitting form AA4/8 for EU students.
- Foreign citizens who require a tax code to purchase real estate or conduct other commercial/financial activities in Italy can delegate a representative to request a tax code from the Revenue Agency on their behalf.
- Non-EU citizens intending to reside in Italy are assigned a tax code:
– from the One-Stop Shop for Immigration, located in every Prefecture and responsible for issuing entry permits to foreign citizens applying for a residence permit for employment or family reunification;
– from the Police Headquarters, the State Police office, for foreign citizens applying for other types of residence permits.
- A foreign citizen requiring a tax code to initiate legal proceedings in Italy may include among the powers granted to the lawyer to whom he or she appoints the task the right to request a tax code from any Revenue Agency office; the addresses of Revenue Agency offices can be found on the website agenziaentrate.it.
A foreign citizen may request a tax code from the Italian consular office responsible for his or her residence ONLY AND EXCLUSIVELY in cases where the tax code is valid. It is necessary for procedures to be carried out online and/or for which the foreigner is unable to delegate a representative to make the request to the Revenue Agency: in such cases, the Consular Office will forward the request to the Revenue Agency in Italy.
In this case, requests can be made by emailing consolare.mumbai@esteri.it the following documents:
Application for an Italian tax code / Application form
Copy of a valid passport
Certificate of residence (in English)
Certificate of identity / Adhar card (for Indian citizens only)
Statement of the reason for requesting the tax code
The application must be completed in its entirety, taking care to provide the applicant’s details exactly as they appear on the identity document, attaching all the required information; otherwise, the application cannot be processed.
The tax code is issued based on personal data: name, surname, date, and place of birth. In the case of persons already known to the Italian Public Administration, this information must match the data already held by the Italian Administration.
- Procedure for Italian citizens registered with AIRE
Please note that starting July 15, 2024, Italian citizens registered with AIRE in the consular jurisdiction of this Consulate General can directly download their tax code assignment certificate through the Fast It Portal.
How?
Log in to the Fast It Portal;
Click on “Consular Registry and AIRE” and then on “Tax Code Assignment”;
Confirm your details and start the request;
Download the tax code assignment certificate yourself.
If you are unable to download the tax code assignment certificate:
Register on the FAST IT portal, or log in if you already have an active account;
Request “Online Association” by clicking on “Consular Registry and AIRE” and then on “View your personal data sheet”;
You will receive a confirmation email in your inbox within 2 business days of your request.
Log back into the portal and download the certificate.
Request for Minors
In the case of minors, in addition to the minor’s ID, you will also need to submit the ID of the adult requesting the minor and a PDF of the birth certificate or other document (showing the parents’ names) proving that the applicant has the right to act on behalf of the minor.
Request by an Heir for a Deceased Person
In addition to the deceased’s ID, it is also necessary to submit the applicant/heir’s ID and a PDF of the death certificate.
Request by Students Who Are Not Italian Citizens
Please note that the Consulate General of Italy in Mumbai will issue Tax Codes to non-Italian students only if they present a certificate attesting to enrolment in an Italian school or university, as well as a previously issued visa. Tax Code applications are submitted to the competent consular jurisdiction, so if the visa was issued in Mumbai but the student resides outside the Mumbai consular jurisdiction, they must contact the relevant Italian consulate.
PIN
The Revenue Agency PIN is a unique numeric code that allows you to access your tax drawer, as well as Fisconline or Entratel to use the Revenue Agency’s online services.
The PIN consists of two parts: the first part and the password to access “Fisconline” are required after registering on the Revenue Agency website.
After verifying that your address is updated in the AIRE database, you must request validation of your request by sending an email to your Consulate. Attach a copy of the request with the relevant case number (or a screenshot) and a copy of your ID.
If the validation request is accepted and the applicant is registered with AIRE, the Consulate will send the applicant the first four digits of the PIN, the password for the first access to the reserved area of online services, and instructions for obtaining the second part of the code. Applicants not registered with AIRE must instead go in person to the Consulate, carrying a valid identification document.
SPID
Starting October 1, 2020, SPID, the Public Digital Identity System, allows access to online services provided by the Public Administration and participating private entities through the creation of a single Digital Identity that can be used on computers, tablets, and smartphones. Italian citizens registered with AIRE in this consular district cannot apply for an Italian health card and must therefore obtain a copy of their tax code to apply for SPID.
SPID is free. For more information and a list of providers, see:
https://www.spid.gov.it/richiedi-spid?lang=it
Italian citizens residing abroad MUST apply for SPID by December 31, 2025.
SPID will become the only way to access the FASTIT service, and therefore the only way to request most consular services.
To obtain SPID, you will need:
A valid Italian identification document (identity card, passport, or Italian driving license – citizenship is not displayed on a British driving license)
– Fiscal code certification
– Email address
– Personal mobile phone number (check whether the service specifically requires an Italian mobile phone, as this may make sending or receiving messages more difficult).
To obtain a tax code certification, please read the information at the top of this page. Italian citizens residing abroad are advised to select a provider that allows identification via webcam or smartphone app.
NB: SPID replaces the previous PIN credentials for accessing “Fisconline” to file tax returns. All information is available on the Italian Revenue Agency website; https://www.agenziaentrate.gov.it/wps/portal/entrate/home