Non-Italians who do not reside in Italy must delegate someone to apply for the Tax Code directly to the offices of the Agenzia delle Entrate, pursuant to Article 1 of the Ministerial Decree of May 17, 2001, No. 281.
The addresses of the Agenzia delle Entrate offices can be found on the website www.agenziaentrate.gov.it.
The Tax Code can be requested by the foreign citizen (only “individuals”) at this Consulate General only if the person resides within this consular district (Scotland or Northern Ireland) and only in cases where the Tax Code is requested for online procedures and/or for situations where the foreign citizen is unable to delegate someone to request it from the Agenzia delle Entrate: in these cases, this Consulate General will forward the request to the Agenzia delle Entrate in Italy. The application for the Tax Code must be submitted according to the instructions below.
Therefore, applications for the allocation of a Tax Code will NOT be accepted for the following categories, which are advised to refer to the appropriate channels:
- Students who need the Tax Code for university pre-registration can obtain it automatically on the UNIVERSITALY website during the pre-registration application. The allocation of the Tax Code can be completed:
- by non-EU students, at the Immigration Desk or at the Police District Headquarters (‘Questura’) when applying for a residence permit;
- by EU students, at the Agenzia delle Entrate by submitting the AA4/8 form.
- Foreign citizens who need the Tax Code for the purchase of a property or for other commercial/financial activities in Italy can delegate a representative to apply on their behalf for a Tax Code from the Agenzia delle Entrate.
- For citizens from non-EU countries who intend to reside in Italy, the Tax Code is allocated:
- by the Immigration Desk, located in each ‘Prefettura’, which is responsible for issuing the ‘nulla osta’ for entry to foreign citizens applying for a residence permit for employment or family reunification;
- by the Police District Headquarters for foreign citizens applying for other types of residence permits.
- Citizens from EU countries who intend to reside in Italy can apply for a Tax Code by submitting the AA4/8 form to a local office of the Agenzia delle Entrate. The request must be justified and submitted with a valid form of ID (passport or ID card).
- A foreign citizen who needs the Tax Code for initiating legal proceedings in Italy may include the authority to apply for a Tax Code at any office of the Agenzia delle Entrate in the powers of attorney granted to the lawyer they entrust the case to.
Further information about how to apply for a Tax Code is available HERE.
