{"id":4352,"date":"2025-03-11T11:46:52","date_gmt":"2025-03-11T10:46:52","guid":{"rendered":"https:\/\/consedimburgo.esteri.it\/?p=4352"},"modified":"2025-03-11T11:54:40","modified_gmt":"2025-03-11T10:54:40","slug":"new-procedures-for-the-aollocation-of-the-tax-code-codice-fiscale-for-foreign-citizens-not-residing-in-italy","status":"publish","type":"post","link":"https:\/\/consedimburgo.esteri.it\/en\/news\/dal_consolato\/2025\/03\/new-procedures-for-the-aollocation-of-the-tax-code-codice-fiscale-for-foreign-citizens-not-residing-in-italy\/","title":{"rendered":"New procedures for the aollocation of the Tax Code (Codice Fiscale) for foreign citizens not residing in Italy"},"content":{"rendered":"<p><strong>Non-Italians who do not reside in Italy must delegate<\/strong>\u00a0someone to apply for the Tax Code directly to the offices of the Agenzia delle Entrate, pursuant to Article 1 of the\u00a0<a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legge:2001;281\"><strong>Ministerial Decree of May 17, 2001, No. 281<\/strong><\/a>.<\/p>\n<p>The addresses of the Agenzia delle Entrate offices can be found on the website\u00a0<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\u00a0<strong>only\u00a0if the person resides within this consular district<\/strong>\u00a0(Scotland or Northern Ireland)\u00a0<strong>and only in cases where the Tax Code is requested\u00a0for online procedures\u00a0and\/or for situations where\u00a0the foreign citizen is unable to delegate someone to request it from the Agenzia delle Entrate<\/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>&nbsp;<\/p>\n<p>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:<\/p>\n<ul>\n<li><strong>Students<\/strong>\u00a0who need the Tax Code for university pre-registration can obtain it automatically on the\u00a0<a href=\"https:\/\/www.universitaly.it\/\"><strong>UNIVERSITALY website<\/strong><\/a>\u00a0during the pre-registration application. The allocation of the Tax Code can be completed:\n<ul>\n<li>by non-EU students, at the Immigration Desk or at the Police District Headquarters (\u2018Questura\u2019) when applying for a residence permit;<\/li>\n<li>by EU students, at the Agenzia delle Entrate by submitting the AA4\/8 form.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Foreign citizens who need the Tax Code for the\u00a0purchase of a property\u00a0or\u00a0for other commercial\/financial activities in Italy<\/strong>\u00a0can delegate a representative to apply on their behalf for a Tax Code from the Agenzia delle Entrate.<\/li>\n<li>For\u00a0<strong>citizens from non-EU countries who intend to reside in Italy<\/strong>, 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><strong>Citizens from EU countries who intend to reside in Italy<\/strong>\u00a0can 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\u00a0<strong>initiating\u00a0legal proceedings in Italy<\/strong>\u00a0may 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>&nbsp;<\/p>\n<p>Further information about how to apply for a Tax Code is available <a href=\"https:\/\/consedimburgo.esteri.it\/en\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/codice-fiscale\/\"><span style=\"text-decoration: underline;\"><strong>HERE<\/strong><\/span><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"Non-Italians who do not reside in Italy must delegate\u00a0someone to apply for the Tax Code directly to the offices of the Agenzia delle Entrate, pursuant to Article 1 of the\u00a0Ministerial Decree of May 17, 2001, No. 281. The addresses of the Agenzia delle Entrate offices can be found on the website\u00a0www.agenziaentrate.gov.it. The Tax Code can [&hellip;]","protected":false},"author":7,"featured_media":4350,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"class_list":["post-4352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/posts\/4352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/comments?post=4352"}],"version-history":[{"count":2,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/posts\/4352\/revisions"}],"predecessor-version":[{"id":4356,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/posts\/4352\/revisions\/4356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/media\/4350"}],"wp:attachment":[{"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/media?parent=4352"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/consedimburgo.esteri.it\/en\/wp-json\/wp\/v2\/tags?post=4352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}