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Italian Tax Code (Codice Fiscale)

FISCAL CODE (INFORMATION FOR FOREIGN CITIZENS)

The Fiscal Code (Codice Fiscale) is an alphanumeric code issued by the Revenue Agency (Agenzia delle Entrate) to identify individuals (Italian or foreign citizens) in their dealings with Italian public administrations, private individuals, and institutions. For natural persons, the Fiscal Code is determined based on personal identification data.

Any administrative requirement (payment of taxes, duties, fees, etc.) or legal transaction (acceptance of inheritance, contracts with public or private entities, loan requests, sponsorships, leases, or loan-for-use agreements for real estate, etc.) requires the indication of the Fiscal Code of the person performing the action.

FOREIGN CITIZENS NOT RESIDENT IN ITALY

Foreign citizens may apply for a Fiscal Code through the following methods:

  • Through the Italian Consular Office competent for their place of residence. The request, made by completing the appropriate form, must be submitted along with a copy of an identity document and the reasons for the request.

  • Through a special power of attorney delegating an individual to submit the Fiscal Code application form directly to the Revenue Agency offices located in Italy, pursuant to Art. 1 of the Ministerial Decree of May 17, 2001, no. 281. The addresses of the Agenzia delle Entrate (Revenue Agency offices) can be found on the website: www.agenziaentrate.it. For the legalization of foreign documents, see: Legalization of documents – Ministry of Foreign Affairs and International Cooperation.

  • Directly at Agenzie delle Entrate (Revenue Agency offices) located in Italy, once they have entered the country. For further details, it is recommended to consult the “Mini Guide to the Fiscal Code for Foreigners” provided by the Revenue Agency, available in various languages at: L’Agenzia – Mini guida codice fiscale per stranieri.

Additional Categories:

  • EU citizens intending to stay in Italy can apply for a Fiscal Code by submitting form AA4/8 to a local Agenzia delle Entrate (Revenue Agency office). The request must be motivated and accompanied by a valid identity document (passport or identity card valid for travel abroad).

  • Non-EU citizens intending to stay in Italy are assigned a Fiscal Code by:

    • The Sportello Unico per l’Immigrazione (Unified Immigration Desk), located in every Prefettura and responsible for issuing the entry clearance (nulla osta) for foreign citizens applying for a residence permit for employment or family reunification.

    • The Questura (State Police headquarters), for foreign citizens applying for other types of residence permits.

Study Purposes

Students requiring a Fiscal Code for university pre-enrollment can proceed with the application directly in Italy:

  • At Agenzia delle Entrate (Revenue Agency Offices) (for EU students).

  • At the competent Questura when applying for a residence permit (for non-EU students).

Other Cases

A foreign citizen who needs a Fiscal Code to initiate legal proceedings in Italy may include the authority to request the code from any Revenue Agency office within the power of attorney granted to their lawyer.

HOW TO SUBMIT THE APPLICATION TO THE CONSULATE

Applications must be submitted exclusively via email (max 3MB) by sending the following documents in PDF format as attachments (not as external links) to consolare.riga@esteri.it:

  1. The specific application form, duly completed electronically and bearing an original signature. Please ensure all first and last names are listed exactly as they appear on your identity document.

  2. Certificate of residence in Latvia (which can be downloaded from the portal latvija.lv).

  3. Copy of a valid identity document.

  4. If already held, a copy of your current Fiscal Code (for renewals).

In the email, please state the reason for the request and provide your telephone contact details.

PLEASE NOTE:

  • Incomplete applications or those not complying with the above instructions will not be processed.

  • Fiscal Code requests are processed within 7–30 working days. Processing times may vary depending on the volume of requests or due to holidays/closures. Any urgent matters must be proven and specified in the application.