The tax code identifies a citizen in dealings with the public administration and is needed to register with the National Health Service
The tax code is a 16-character code consisting of letters and numbers that characterize a citizen’s data
Foreigners who move to Italy or plan to transfer residence to the territory of the State have numerous doubts and uncertainties concerning bureaucratic, administrative, and fiscal issues that, instead, to resident citizens, seem to be taken for granted.
One of the questions that often comes up when talking about foreigners wanting to move to Italy relates to the tax code. What is it all about? How is it obtained? How does one apply for it?
These questions are attempted to be answered by the dossier prepared by the Internal Revenue Service on the Codice fiscale per stranieri (tax code for foreigners).
Tax code: what is it all about?
The mini-guide prepared by the Revenue Service starts from the basics by highlighting the main elements that characterize the tax code and explaining how it works.
The tax code is a 16-character code of letters and numbers that characterize a citizen’s data.
The first three letters are intended to identify the surname; the second 3 letters refer to the first name; the first two numbers are the last two digits of the year of birth; the ninth character is a letter representing the month of birth; the following two numbers are the day of birth (for women it is increased by 40 units) characters 12 to 15 indicate the Italian municipality or foreign State of birth. The system automatically calculates the last character.
What is the tax code used for?
The tax code identifies a citizen in dealings with the public administration and is needed to register with the National Health Service (Asl) and choose a doctor. Only the one issued and certified by the Internal Revenue Service is valid and does not expire. It is sent by regular mail:
- to the address of residence for resident citizens
- to the tax domicile communicated by the citizen at the time of application for nonresidents.
Tax code for foreign citizens (non-EU countries)
Foreign citizens arriving 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
- by the Questura, an office of the State Police, for foreign nationals applying for other residence permits.
The Single Desk for Immigration assigns a temporary numeric tax code. When the residence permit is issued, the foreign national obtains the final (consisting of letters and numbers).
Those who go to the Questura to apply for a residence permit immediately obtain the definitive tax code.
Suppose two or more people have data generating the same tax code. In that case, the Single Desk for Immigration or the Questura invites the citizen to go to any office of the Internal Revenue Service, which, after verification, will issue the definitive tax code.
Those regularly staying in Italy without a tax code
Foreigners who regularly stay in Italy but still need to get a tax code can apply for one at any Revenue Service office.
The request must be substantiated and accompanied by one of the following documents:
- valid residence permit
- valid passport, with its visa (when required), or other document recognized by the Italian authorities
proof of identity issued by the diplomatic or consular representations in Italy of the country of origin - Italian identity card.
To apply for the tax code, it is necessary to submit form AA4/8, filled out and signed, and show a valid identity document among those listed above. The form and instructions for filling it out are available on the “Form and Instructions AA4/8” page of the Agenzia delle Entrate website
EU citizens who intend to stay in Italy can apply for a tax code by submitting Form AA4/8 to a territorial office of the Revenue Agency.
EU citizens can use the National Health Service with the health card issued by their country of residence (EHIC – European Health Insurance Card). The request must be substantiated and accompanied by a valid document (passport or identity card valid for expatriation). The tax code can also be requested from the Italian consular representation in the citizen’s country of origin.
