{"id":1121,"date":"2023-05-19T12:12:25","date_gmt":"2023-05-19T10:12:25","guid":{"rendered":"https:\/\/consedimburgo.esteri.it\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/codice-fiscale\/"},"modified":"2026-02-11T14:41:32","modified_gmt":"2026-02-11T13:41:32","slug":"codice-fiscale","status":"publish","type":"page","link":"https:\/\/consedimburgo.esteri.it\/en\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/codice-fiscale\/","title":{"rendered":"Tax code"},"content":{"rendered":"<p><strong>Non-Italians who do not reside in Italy <\/strong>may apply for a tax code through one of the following channels:<\/p>\n<ul>\n<li data-start=\"234\" data-end=\"309\">Through the competent Italian Consulate for their place of residence. The tax code application, to be submitted using the <strong><a href=\"https:\/\/consedimburgo.esteri.it\/en\/servizi-consolari-e-visti\/servizi-per-il-cittadino-italiano\/modulistica\/\" target=\"_blank\" rel=\"noopener\">appropriate form<\/a><\/strong>, must be accompanied by a copy of a valid identity document and a statement explaining the reasons for the request.<\/li>\n<li data-start=\"497\" data-end=\"767\">By granting a special <strong>power of attorney<\/strong> 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.<\/li>\n<li data-start=\"769\" data-end=\"883\">Directly at any office of the <strong>Agenzia delle Entrate<\/strong> located in Italy, once the applicant has entered the country.<\/li>\n<\/ul>\n<p>The addresses of the Agenzia delle Entrate offices can be found on the website <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/trova-ufficio\/-\/uffici\/uffici_INSTANCE_pOyjnq5jtIuP\/dove\/SF\"><strong>www.agenziaentrate.gov.it<\/strong><\/a>.<\/p>\n<p>The Tax Code can be requested by the foreign citizen (only \u201cindividuals\u201d) at this Consulate General <strong>only <span style=\"text-decoration: underline;\">if the person resides within this consular district<\/span><\/strong> (Scotland or Northern Ireland) <strong>and only in cases where the Tax Code is requested <span style=\"text-decoration: underline;\">for online procedures<\/span> and\/or for situations where <span style=\"text-decoration: underline;\">the foreign citizen is unable to delegate someone to request it from the Agenzia delle Entrate<\/span><\/strong>: 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.<\/p>\n<p>Applications for the allocation of a Tax Code are NOT accepted for the following categories, which are advised to refer to the appropriate channels:<\/p>\n<ul>\n<li><span style=\"text-decoration: underline;\"><strong>Students<\/strong><\/span> who need the Tax Code for university registration. A non-italian national who moves to Italy for study purposes and intends to stay for <strong>less than 90 days<\/strong> may apply for a tax code at any office of the Italian Revenue Agency.\n<p data-start=\"1060\" data-end=\"1293\">A non-italian national who moves to Italy for study purposes and plans to stay for <strong>more than 90 days<\/strong> must first apply for a residence permit at the local Police Headquarters (Questura). The tax code will be issued during that process.<\/p>\n<\/li>\n<li>For <span style=\"text-decoration: underline;\"><strong>citizens from non-EU countries who intend to reside in Italy<\/strong><\/span>, the Tax Code is allocated:\n<ul>\n<li>by the Immigration Desk, located in each \u2018Prefettura\u2019, which is responsible for issuing the \u2018nulla osta\u2019 for entry to foreign citizens applying for a residence permit for employment or family reunification;<\/li>\n<li>by the Police District Headquarters for foreign citizens applying for other types of residence permits.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"text-decoration: underline;\"><strong>Citizens from EU countries who intend to reside in Italy<\/strong><\/span> 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).<\/li>\n<li>A foreign citizen who needs the Tax Code for <strong>initiating <span style=\"text-decoration: underline;\">legal proceedings in Italy<\/span><\/strong> 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.<\/li>\n<\/ul>\n<p>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; <strong>it is NOT possible to obtain the tax code plastic card.\u00a0<\/strong><\/p>\n<p><strong>For a\u00a0<a href=\"https:\/\/www.spid.gov.it\/en\/\">SPID<\/a> application, it is sufficient to obtain a tax code CERTIFICATE.<br \/>\n<\/strong>The Circular communication from Agenzia per l&#8217;Italia Digitale (AGID &#8211; Digital Italy Agency) on 30th April 2024 (see <a href=\"https:\/\/www.agid.gov.it\/sites\/default\/files\/repository_files\/spid-avviso-n7v2-rilascio-identita-italiani-stabiliti-estero_f.pdf\"><strong>HERE<\/strong><\/a>) specifies that, when verifying the applicant&#8217;s tax code, SPID providers must accept the tax code certificate issued by Italian diplomatic mission, included the one downloaded form Fast It.<strong><br \/>\n<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>How can I apply for a Codice Fiscale?<\/strong><\/p>\n<p>If you are an <span style=\"text-decoration: underline;\"><strong>ITALIAN CITIZEN<\/strong><\/span>, living in Scotland or Northern Ireland and you are regularly registered on AIRE, please check the information <strong><a href=\"https:\/\/consedimburgo.esteri.it\/en\/servizi-consolari-e-visti\/servizi-per-il-cittadino-italiano\/codice-fiscale\/\"><span style=\"text-decoration: underline;\">HERE<\/span><\/a><\/strong>.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>FOREIGN CITIZENS<\/strong><\/span> who are permanently residing in Scotland or Northern Ireland and are <span style=\"text-decoration: underline;\"><strong>not included in the categories listed above<\/strong><\/span>\u00a0may request the \u201ccodice fiscale\u201d through this Consulate General by providing via <strong>email<\/strong> to <a href=\"mailto:notarile.edimburgo@esteri.it\">notarile.edimburgo@esteri.it<\/a>, the following:<\/p>\n<ul>\n<li>application form (click\u00a0<a href=\"https:\/\/consedimburgo.esteri.it\/en\/servizi-consolari-e-visti\/servizi-per-il-cittadino-italiano\/modulistica\/\"><strong>HERE<\/strong><\/a>) duly filled and signed with pen (read carefully the instructions on how to fill in the form)<\/li>\n<li>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<\/li>\n<li>proof of address within the consular district (Scotland or Northern Ireland)<\/li>\n<li>Information about the reason for applying for a Tax Code at the Consulate General.<\/li>\n<\/ul>\n<p>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\u2019s ID and either a copy of a birth certificate or part of an ID or passport that clearly states the names of the parents.<\/p>\n<p>Alternatively, the application for a codice fiscale may be sent\u00a0<strong>by post<\/strong>\u00a0to:<\/p>\n<p style=\"text-align: center;\"><strong>Consulate General of Italy<\/strong><br \/>\n<strong>Italy House<\/strong><br \/>\n<strong>20-22 East London Street<\/strong><br \/>\n<strong>Edinburgh &#8211; EH7 4BQ<\/strong><\/p>\n<p>The application must be\u00a0<strong>completed in all its parts<\/strong>, paying particular attention that the details (name, surname, date and place of birth) exactly match those in the ID, <strong>attaching all the requested information; <\/strong>incomplete applications will not be processed.<\/p>\n<p>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.<\/p>\n<p>There is no charge for the issue of a Codice Fiscale and there is\u00a0<strong>no need for the applicant to come to the Consulate in person<\/strong>.<\/p>\n<p><strong>PLEASE NOTE<\/strong>: all requests (if correctly submitted) will be processed within 30 days.<\/p>\n","protected":false},"excerpt":{"rendered":"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 [&hellip;]","protected":false},"author":6,"featured_media":0,"parent":199,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1121","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/pages\/1121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/comments?post=1121"}],"version-history":[{"count":6,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/pages\/1121\/revisions"}],"predecessor-version":[{"id":6604,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/pages\/1121\/revisions\/6604"}],"up":[{"embeddable":true,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/pages\/199"}],"wp:attachment":[{"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/media?parent=1121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}