Non-Italians who do not reside in Italy may apply for a tax code through one of the following channels:
- Through the competent Italian Consulate for their place of residence. The tax code application, to be submitted using the appropriate form, must be accompanied by a copy of a valid identity document and a statement explaining the reasons for the request.
- By granting a special power of attorney authorizing a representative to submit the tax code application form directly to an office of the Italian Revenue Agency (Agenzia delle Entrate) located in Italy, pursuant to Article 1 of Ministerial Decree No. 281 of 17 May 2001.
- Directly at any office of the Agenzia delle Entrate located in Italy, once the applicant has entered the country.
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.
Applications for the allocation of a Tax Code are NOT accepted for the following categories, which are advised to refer to the appropriate channels:
- Students who need the Tax Code for university registration. A non-italian national who moves to Italy for study purposes and intends to stay for less than 90 days may apply for a tax code at any office of the Italian Revenue Agency.
A non-italian national who moves to Italy for study purposes and plans to stay for more than 90 days must first apply for a residence permit at the local Police Headquarters (Questura). The tax code will be issued during that process.
- 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.
The tax code appears on the Italian health insurance card, provided to people who reside in Italy. However, those who reside abroad and are not entitled to a health card, as they are not beneficiaries of health care in Italy, can request the tax code certificate; it is NOT possible to obtain the tax code plastic card.
For a SPID application, it is sufficient to obtain a tax code CERTIFICATE.
The Circular communication from Agenzia per l’Italia Digitale (AGID – Digital Italy Agency) on 30th April 2024 (see HERE) specifies that, when verifying the applicant’s tax code, SPID providers must accept the tax code certificate issued by Italian diplomatic mission, included the one downloaded form Fast It.
How can I apply for a Codice Fiscale?
If you are an ITALIAN CITIZEN, living in Scotland or Northern Ireland and you are regularly registered on AIRE, please check the information HERE.
FOREIGN CITIZENS who are permanently residing in Scotland or Northern Ireland and are not included in the categories listed above may request the “codice fiscale” through this Consulate General by providing via email to notarile.edimburgo@esteri.it, the following:
- application form (click HERE) duly filled and signed with pen (read carefully the instructions on how to fill in the form)
- a copy of a valid identity document, including the page bearing the photo and the signature and the page stating the authority issuing the document
- proof of address within the consular district (Scotland or Northern Ireland)
- Information about the reason for applying for a Tax Code at the Consulate General.
If applying for a child, in addition to the passport of the child, it is necessary to prove the parental rights, hence applications must include a parent’s ID and either a copy of a birth certificate or part of an ID or passport that clearly states the names of the parents.
Alternatively, the application for a codice fiscale may be sent by post to:
Consulate General of Italy
Italy House
20-22 East London Street
Edinburgh – EH7 4BQ
The application must be completed in all its parts, paying particular attention that the details (name, surname, date and place of birth) exactly match those in the ID, attaching all the requested information; incomplete applications will not be processed.
The Codice Fiscale is issued based on the personal details: name, surname, place and date of birth. In case of pre-existing details of the applicant in the Italian Government records, there must be consistency in the personal details.
There is no charge for the issue of a Codice Fiscale and there is no need for the applicant to come to the Consulate in person.
PLEASE NOTE: all requests (if correctly submitted) will be processed within 30 days.