Codice Fiscale for Foreign Citizens: 5 Easy Steps

Obtaining a codice fiscale for foreign citizens is the first essential step when relocating to Italy. The codice fiscale is Italy’s personal tax identification number. Whether you plan to work, study, rent an apartment, open a bank account, or buy property, this 16-character alphanumeric code is mandatory for living in the country.

This guide explains how obtaining a codice fiscale for foreign citizens works in practice — from applying abroad through an Italian consulate to visiting an Agenzia delle Entrate office once you arrive. Need help navigating Italian bureaucracy? Reach out to our Legal & Relocation Desk.

1. What Is the Codice Fiscale?

The Italian tax code is an alphanumeric identifier issued by the Agenzia delle Entrate (Italian Revenue Agency). While used to track tax obligations, a codice fiscale for foreign citizens functions as a universal ID number required for signing a residential lease, activating utilities, enrolling in university, and accessing public healthcare.

2. How to Apply From Abroad

If you have not yet relocated, securing a codice fiscale for foreign citizens before departure prevents immediate administrative friction upon arrival.

Option A: Through an Italian Consulate

Consulates can issue tax codes to foreign applicants residing in their district. To apply, you generally submit:

Always verify submission rules on your local Italian consulate’s website. Processing through consular channels can take up to 30 days.

Option B: Delegate a Representative in Italy

The fastest route for non-residents is granting Power of Attorney to a representative in Italy, such as a relocation specialist or attorney. Your delegate can submit Form AA4/8 directly to the Agenzia delle Entrate on your behalf, bypassing consular delays.

3. How to Apply Inside Italy

If you are already inside the country, issuing a codice fiscale for foreign citizens depends on your nationality and immigration status.

EU / EEA Citizens

EU citizens can apply in person at any local Agenzia delle Entrate office. Bring your completed Form AA4/8 and a passport or national ID card valid for foreign travel. Most offices process the request on the spot. Appointments must be booked via the official Agenzia delle Entrate booking portal.

Non-EU Citizens

If you are applying for a residence permit (permesso di soggiorno) for work, study, or family reunification, your code is assigned automatically during immigration processing by the Sportello Unico per l’Immigrazione (Prefecture) or the Questura.

Non-EU citizens in Italy without an automatic immigration filing (e.g., short-stay visitors) must book an appointment at the Agenzia delle Entrate with their passport and proof of lawful stay (entry stamp, visa, or permesso receipt).

4. Required Documents Checklist

Preparing accurate documentation ensures your codice fiscale for foreign citizens application is approved without delay:

5. Key Questions Answered

How long does it take to get a codice fiscale?

In-person applications at the Agenzia delle Entrate are issued the same day. Consular processing ranges from 10 to 30 days depending on backlog.

Do I need it before signing a lease?

Yes, lease registration requires it. However, under Resolution 5/E (Feb 2023), residential leases can temporarily be registered using your name, birth details, and foreign address if your official code is pending.

6. Special Cases: Who Issues Your Codice Fiscale?

EU citizens apply directly using form AA4/8 at any Agenzia delle Entrate office, or through an Italian consulate in their home country before they move.

Non-EU citizens with a work or family permit usually receive their codice fiscale automatically from the Questura (police headquarters) as part of the permesso di soggiorno process — check the paperwork you got with your permit before applying again.

People granted international protection (asylum seekers and refugees) are assigned a codice fiscale by the Police Headquarters or Border Police, depending on how they entered the procedure.

Unaccompanied minors receive theirs through the Revenue Agency, which issues the code at the request of the Local Health Authority (ASL).

Non-residents who need a code for property, inheritance, or tax matters get the physical card from the Agenzia delle Entrate office responsible for the relevant tax domicile — not every office can serve non-residents, so check before you go.