Tax Code for foreign nationals: how to obtain it

The tax code (codice fiscale) is an alphanumeric code used in Italy to identify every citizen or entity in dealings with the public administration. It is generated on the basis of personal identification data such as, in the case of individuals, first name, surname, date, and place of birth, and it is required to carry out numerous everyday and administrative activities.

For foreign citizens, obtaining a tax code is often one of the first steps to take after arriving in Italy. This code is essential for opening a bank account, signing an employment or rental contract, accessing healthcare services, applying for public benefits, or enrolling in educational courses.

Foreign nationals who legally reside in Italy may apply for it directly at an office of the Italian Tax Agency (Agenzia delle Entrate). To submit the application, it is generally necessary to present a valid identity document and passport, as well as complete the specific form required by the tax administration.

In some cases, however, the tax code is assigned automatically by the competent authorities. For example, non-EU citizens applying for a residence permit as family members of Italian or EU citizens, or for asylum or international protection, will receive the tax code through the Police Headquarters (Questura) once the application process is completed. This also allows registration with the National Health Service and access to medical assistance, subject to the other legal requirements provided by law.

Foreign nationals applying for a residence permit for employment purposes, conversion of a study permit, or family reunification, once they have obtained the national visa and entered Italy, also receive the tax code through the One-Stop Immigration Desk (Sportello Unico per l’Immigrazione).

For European Union citizens intending to stay in Italy for more than 90 days, the procedure is generally straightforward: it is sufficient to contact the Italian Tax Agency with a valid identity document and indicate one’s address in Italy.

If the tax card is lost, a duplicate can be requested either online or at the offices of the Italian Revenue Agency. In addition, unaccompanied foreign minors or those without a regular residence permit may also obtain a tax code through the competent healthcare facilities, in order to guarantee access to medical treatment and healthcare services provided by law.

Having a tax code is therefore essential for living, working, and accessing the main services in Italy, regardless of one’s nationality or administrative status.

Your Way to Italy: our assistance

Our team is available to provide support and assistance regarding italian citizenship and  immigration law! Contact us to schedule your first consultation! #Yourwaytoitaly

The content of this article is intended to provide general information on the topic. For doubts or specific cases, it is advisable to seek specialized legal advice tailored to your particular situation.

Article written by Alessia Ajelli, Managing Associate of LCA Studio Legale, Italian lawyer specialized on Italian immigration and citizenship law, and Paolo Grassi, Trainee of LCA Studio Legale.