What is a Codice Fiscale?

In Italy, the “codice fiscale” is a tax identification number that serves to identify individuals and entities in their dealings with Italian public administration. Concerning individuals, it generally consists of 16 alphanumeric characters, while for entities it consists of 11 digits.

The “codice fiscale”or tax code is assigned at birth or at incorporation for associations and entities. Furthermore, it involves all non-individual taxpayers with a VAT number (trusts, permanent establishments, companies and among them companies in corporate form, non-commercial companies such as companies among professionals, associations with a VAT number, foundations).

For example, an Italian Tax Code is needed to open an Italian bank account, inherit an Italian property, register a Preliminary Contract for property purchase, complete a Deed of Sale, set-up utility connections and obtain an Italian mortgage.

While the Tax Code is assigned by birth to Italian citizens, it is assigned upon request to non-Italian residents.

Foreign citizens can apply for an Italian Tax Code at any Italian diplomatic or consular office or at any Italian inland Revenue Agency office (“Agenzie delle Entrate”).

Article by Lexia for Easy Milano

Featured image by Lennart Schulz