If you are moving to Italy, studying here, buying property or simply trying to organise everyday life, you will soon come across the codice fiscale.
This small but important code is required for many practical tasks, from signing a rental agreement to enrolling at university. The application process is usually straightforward, but where and how you apply depends on your nationality, whether you are already in Italy and why you need it.
Here is what you need to know.
What Is a Codice Fiscale?
The codice fiscale is Italy’s tax identification code. It is issued by the Agenzia delle Entrate, Italy’s Revenue Agency, and is used to identify individuals in their dealings with Italian public authorities, administrative bodies and private organisations.
For individuals, it normally consists of 16 letters and numbers generated using information such as your name, date of birth, sex and place of birth.
Despite being commonly translated as a tax code or fiscal code, it is used for much more than paying taxes.
When Do You Need a Codice Fiscale?
A codice fiscale is often one of the first documents you need when establishing yourself in Italy.
You may be asked for it when:
- Signing an employment contract
- Renting, buying or selling property
- Opening certain Italian bank accounts
- Enrolling at a university or school
- Registering with the Italian National Health Service
- Arranging utilities, internet or telephone services
- Taking out insurance
- Completing legal or financial transactions
- Filing an Italian tax return
Requirements can vary between organisations, but having your codice fiscale ready will make many administrative procedures considerably easier.
Does It Make You an Italian Tax Resident?
No. Receiving a codice fiscale does not automatically make you an Italian tax resident or mean that you must pay taxes in Italy.
It is simply an identification code.
Your tax obligations depend on factors such as where you live, how much time you spend in Italy, where your income comes from and your personal circumstances. Speak to a qualified tax professional if you need advice about your individual position.
How to Apply for a Codice Fiscale
The correct procedure depends mainly on whether you are an EU or non-EU citizen, whether you are already in Italy and whether your request is connected to a residence permit.
The official application form is called Form AA4/8.
You will generally need:
- A completed and signed AA4/8 form
- A valid passport or identity document
- A reason for requesting the code
- Any relevant visa or residence documents
- Supporting documents connected to your application, where requested
You can download the official AA4/8 application form in English together with the English instructions for completing it.
Because individual offices may request additional documentation, check the latest instructions before submitting your application.
Applying as an EU Citizen
EU citizens intending to stay in Italy can generally request a codice fiscale directly from a local office of the Agenzia delle Entrate.
You will need to submit Form AA4/8, show a valid passport or identity card and provide a reason for the request.
For example, you might need the code to sign a rental agreement, begin work, enrol at university or complete another administrative procedure.
Some Revenue Agency offices may accept applications remotely, while others may require an appointment or in-person submission. Contact the relevant office before sending documents by email.
Applying as a Non-EU Citizen
Non-EU citizens who intend to live in Italy are often assigned a codice fiscale as part of the immigration or residence-permit process.
If you are applying for a residence permit for employment or family reunification, the code is normally assigned through the competent Sportello Unico per l’Immigrazione, or One-Stop Immigration Desk.
For other types of residence permits, it is generally assigned through the Questura during the residence-permit application.
When the codice fiscale is needed for another reason, such as purchasing property or completing a legal transaction, it may be possible to apply through the Agenzia delle Entrate instead.
Codice Fiscale for International Students
International students will usually need a codice fiscale to enrol, sign a rental agreement, open certain bank accounts and access other services in Italy.
EU students can generally apply directly through the Agenzia delle Entrate.
Non-EU students staying in Italy for more than 90 days are normally assigned or have their code confirmed through the Questura as part of their residence-permit procedure.
Students completing university pre-enrolment through Universitaly may receive a provisional codice fiscale during the online process. This may need to be confirmed after arriving in Italy.
Many universities also provide instructions or assistance through their international student offices, so it is worth checking with your institution before applying independently.
Can You Apply From Abroad?
The procedure for foreign citizens who are not resident in Italy has changed in recent years.
The standard route is generally to authorise someone in Italy to submit the application to an Agenzia delle Entrate office on your behalf.
Your representative might be:
- A family member
- A lawyer
- A notary
- A property professional
- Another trusted or authorised person
Italian consulates may accept applications in limited circumstances, particularly when the code is needed for an online Italian procedure or when the applicant cannot appoint someone in Italy.
However, procedures vary between consular districts. Before applying, find the Italian embassy or consulate responsible for where you live and follow the instructions on its official website.
Do not assume that every consulate will process a request simply because you are planning to move to Italy.
Can Someone Apply on Your Behalf?
Yes, in certain circumstances.
This can be particularly useful when buying property, handling legal matters or preparing for a move before arriving in Italy.
A representative will generally need:
- Your completed and signed AA4/8 form
- A copy of your passport or identity document
- A signed letter authorising them to act for you
- Their own identification
- Documents explaining why the codice fiscale is required
Requirements can vary, so your representative should confirm the procedure with the Agenzia delle Entrate office before submitting the application.
How Long Does It Take?
There is no single guaranteed processing time.
When you apply in person with the correct documentation, the code may sometimes be issued during the appointment. Applications made remotely, through a representative or through a consulate may take longer.
Processing also depends on the office and whether any documents or information are missing.
When possible, apply before you need to sign a contract or complete another time-sensitive transaction.
Will You Receive a Plastic Card?
What matters is the official certificate confirming that your codice fiscale has been assigned.
You may receive this certificate electronically or directly from the issuing office. Do not confuse it with the tessera sanitaria, Italy’s health insurance card.
If you are eligible and register with the Italian National Health Service, you may later receive a tessera sanitaria displaying your codice fiscale. Health-service registration is a separate process.
Does a Codice Fiscale Expire?
A correctly assigned codice fiscale is intended to identify you permanently. It does not need to be renewed like a passport, visa or residence permit.
However, you should contact the Agenzia delle Entrate if the information connected to your code is incorrect.
When you receive the certificate, check:
- Your full name
- Your date of birth
- Your place and country of birth
- Your sex
- The complete alphanumeric code
Correcting an error early can help prevent problems with contracts, tax records, healthcare or other administrative procedures.
Can You Calculate It Online?
Several websites offer codice fiscale calculators, but the code they generate is not proof that it has been officially assigned.
Only the Agenzia delle Entrate or another authorised Italian authority can issue or confirm your official codice fiscale.
In some cases, two people’s personal information could generate the same code. The Revenue Agency then makes an official adjustment so that each person has a unique identifier.
An online calculator can therefore be useful as a reference, but it should not replace the official application.
Codice Fiscale or Tessera Sanitaria?
The two are connected, but they are not the same thing.
The codice fiscale is your Italian identification code.
The tessera sanitaria is the health insurance card issued to eligible people registered with Italy’s National Health Service. The card displays the holder’s codice fiscale, but you can have a codice fiscale without having a tessera sanitaria.
Frequently Asked Questions
Is the codice fiscale free?
The Agenzia delle Entrate does not normally charge a fee to assign it.
A lawyer, adviser or other private representative may charge for helping you prepare or submit the application.
Can I obtain one before moving to Italy?
Possibly. You may be able to appoint someone in Italy to apply for you, while some consulates accept applications in specific circumstances.
Check the official procedure that applies to your place of residence and reason for requesting the code.
Do children need a codice fiscale?
Children may need one for healthcare, education and other administrative procedures.
Applications for foreign minors may require identification documents for both the child and the parent or legal guardian.
Can I use the code printed on my tessera sanitaria?
Yes. The codice fiscale shown on a valid tessera sanitaria is the holder’s official identification code.
Before You Apply
Italian administrative procedures can change, and requirements may vary according to your nationality and circumstances.
Before submitting your application:
- Confirm which authority is responsible for your case.
- Download the latest AA4/8 form.
- Check the current requirements of the office or consulate.
- Prepare clear copies of your documents.
- Review all personal information carefully.
For official forms, office information and updates, visit the Agenzia delle Entrate website.
This guide provides general information and does not constitute legal, immigration or tax advice.
Article by Easy Milano editorial staff, last updated July 2026
Featured image by Ivan Oštrić
