Italian Tax Code (Codice Fiscale)
The Italian tax code (codice fiscale) is a personal alphanumeric code, valid for life, used to identify individuals and entities other than individuals in their dealings with Italian public bodies and administrations.
The codice fiscale is issued by the Italian Revenue Agency (Agenzia delle Entrate), which operates under the Ministry of Economy and Finance, to the following categories:
- Italian citizens,
- Non-Italian citizens residing in Italy and taxpayers (including those residing abroad),
- Associations without a VAT number.
HOW TO SUBMIT A REQUEST
Requests must be submitted exclusively via email (maximum size 3MB) to the following address: consolare.riga@esteri.it, attaching the following documents in PDF format (external links are not accepted):
- The specific application form, duly completed electronically (scanned versions are not accepted). Please ensure that all first names and surnames are entered exactly as they appear on the identity document;
- Certificate of residence in Latvia (downloadable from the portal latvjia.lv);
- Copy of a valid identity document;
- If applicable, a copy of the previously issued codice fiscale (for renewal purposes).
Please indicate in the body of the email the reason for the request and your telephone contact details.
Incomplete applications or those not complying with the above instructions will not be processed.
Please note that plastic tax code cards will not be issued, except in cases of proven necessity.
The Consulate does not renew health insurance cards (tessera sanitaria), which are issued or renewed exclusively by the Local Health Authorities (ASL) or the Italian Revenue Agency (Agenzia delle Entrate) to residents in Italy.
For Italian citizens registered with AIRE and residing within the consular district, it is possible to download the tax code certificate directly via the Fast It Portal.
PLEASE NOTE: Processing times for the codice fiscale range from 7 to 30 working days. Actual processing time may vary depending on the volume of requests and the occurrence of holidays or closures. Any urgent requests must be duly justified and clearly indicated in the application.
Please also note that, in some cases, it is not necessary to contact the Consulate to obtain a codice fiscale.
- Students enrolling in an Italian university may receive a provisional Italian tax code directly via the Universitaly portal during the pre-enrollment phase. The code will be confirmed upon arrival in Italy.
- Individuals intending to purchase property in Italy may authorize a representative (e.g., real estate agent, lawyer, or notary) to apply for a codice fiscale at any Italian Revenue Agency office (Agenzia delle Entrate).
- For non-EU citizens intending to reside in Italy, the codice fiscale is issued by:
- the Single Immigration Office (Sportello Unico per l’Immigrazione), located in each Prefecture and responsible for issuing entry clearances for employment or family reunification purposes;
- the Police Headquarters (Questura), for foreign nationals applying for other types of residence permits.
- EU citizens intending to reside in Italy may apply for a codice fiscale by submitting the AA4/8 form to a local office of the Italian Revenue Agency (Agenzia delle Entrate). The request must be supported by a valid identification document (passport or national ID card valid for international travel).
- Foreign nationals requiring a codice fiscale for the purpose of initiating legal proceedings in Italy may authorize their lawyer to request it from any local office of the Italian Revenue Agency (Agenzia delle Entrate). Office locations can be found on the official website: www.agenziaentrate.it.