LegalReader.com  ·  Legal News, Analysis, & Commentary

Business

Taxpayer Identification Number (TIN) in Italy: Comprehensive Guide


— June 17, 2025

Your TIN is used to access many public services. For example, to enroll in an Italian school or university (especially as a foreign student) you’ll typically need to provide a Codice Fiscale.


Taxpayer Identification Number (TIN) in Italy refers to the Italian Codice Fiscale, which is the unique code used to identify individuals and entities for tax and official purposes. In Italy, having a Codice Fiscale is essential for a wide range of activities – from accessing public services to signing contracts. This guide covers everything about the Italian TIN, including what it is, how it differs for individuals vs companies, its uses, how to obtain one (especially as a foreigner), and details on acquiring it online through third-party services.

What is a TIN (Codice Fiscale) in Italy?

The Italian Codice Fiscale is the Tax Identification Number (TIN) assigned to people and organizations in Italy. It functions similarly to a Social Security Number in the US or a National Insurance Number in the UK, serving as a unique identifier in dealings with both public authorities and private entities. Every Italian citizen is automatically issued a Codice Fiscale at birth, and every resident in Italy (regardless of nationality) is expected to have one for interactions with government and many private services. For foreigners, the Codice Fiscale must be requested from the Italian government when needed, since it is the key code that unlocks access to life in Italy.

A Codice Fiscale is a code made up of letters and numbers. For individuals, it consists of 16 alphanumeric characters generated from one’s surname, name, date of birth, and place of birth (plus a check digit). This means the code is uniquely derived from personal data. By contrast, entities like companies, trusts, or associations also receive a tax identification code, but theirs is typically a randomly generated number assigned by the Italian Revenue Agency. In practice, the term Codice Fiscale usually refers to an individual’s tax code, while a business’s tax number is often referred to as a Partita IVA (the VAT Number) if they engage in commercial activities. Both are types of TIN used in Italy and are issued/managed by the Italian Revenue Agency (Agenzia delle Entrate), which maintains the official register of all tax codes.

Purposes and Legal Uses of the Italian TIN

The Codice Fiscale is required for a wide range of legal, financial, and civil transactions in Italy. By law, it must be provided in many dealings with public administration and certain private contracts. Here are some of the main purposes and uses of an Italian TIN:

Employment & Taxation

You must have a Codice Fiscale to work in Italy, whether as an employee or freelancer. It’s needed to sign an employment contract and is used to report and pay your taxes (e.g. filing income tax returns or paying social contributions). Without it, you cannot be officially added to payroll or issue invoices. It’s also necessary for claiming tax refunds or any dealings with the tax authorities. (Note: Simply having a TIN doesn’t automatically make you taxable in Italy; you are taxed based on income/residence, but you do need the TIN to report any taxable income.)

Financial Services

 A Codice Fiscale is required to open a bank account in Italy. Banks will ask for it when you open an account or make certain transactions. You also need it to receive certain payments (for example, if you are to collect a payment or pension from an Italian entity, they may require your tax code). Essentially, any formal financial contract or service (loans, investments, insurance policies, etc.) will require a tax code for identification.

Utilities & Phone Contracts

Utility companies and phone providers will request your Codice Fiscale when you sign up for electricity, gas, internet, or a mobile phone plan. For instance, purchasing a SIM card with a monthly plan or signing a contract for home internet/energy service cannot be done without providing your tax code.

Housing & Real Estate

If you plan to rent an apartment for more than 30 days, or to buy or sell property (or a car) in Italy, you must have a Codice Fiscale. Landlords will require it for longer leases, and it’s mandatory on any property sale deed. It’s also used if you hire services like utilities installation at your residence, as noted above.

Public Services & Healthcare

Your TIN is used to access many public services. For example, to enroll in an Italian school or university (especially as a foreign student) you’ll typically need to provide a Codice Fiscale. It’s also crucial for registering with the National Health Service (Servizio Sanitario Nazionale) and obtaining your health insurance card (Tessera Sanitaria), which doubles as your tax code card. In fact, the health card issued to residents will show your Codice Fiscale on it, linking your medical coverage to your tax ID. If you’re an EU citizen using an EHIC card temporarily, you’d still need a tax code if you interact long-term with the Italian health system.

Contracts and Other Uses

In general, any contract or official document in Italy will include the parties’ Codice Fiscale. This includes things like opening a business or VAT registration (you need a personal tax code to start a business or get a Partita IVA), participating in legal transactions, inheritance paperwork, buying high-value goods, and so on. Even online services or shops in Italy might ask for your Codice Fiscale for billing or warranty purposes. It essentially verifies your identity in the Italian system for any significant transaction with legal or fiscal relevance.

As you can see, the Italian TIN is ubiquitous in daily life and bureaucracy. While it’s not legally required just to visit or reside in Italy as a tourist, you will quickly find that numerous activities are impossible without it. Therefore, anyone planning to spend extended time in Italy (for work, study, family, or business) should obtain a Codice Fiscale as one of the first steps.

How to Obtain a TIN in Italy

Step-by-Step: Obtaining an Italian Tax Code for Foreigners

  1. Prepare the Application Form (Model AA4/8) – Complete the official application form for a Codice Fiscale (Modulo AA4/8). This form will ask for your personal details (full name, date and place of birth, etc.) and an address where you want the Codice Fiscale card to be delivered. If you are in Italy, you can use your local address; if you are abroad, you might use a care-of address in Italy or your foreign address (through an embassy). The form also has a checkbox to indicate you are requesting a new tax code assignment. Make sure to fill it out clearly and sign it.
  2. Gather Required Documents – Collect valid identification to support your application. EU citizens can simply use a passport or national ID card. Non-EU citizens must provide a passport (with an entry visa if required for your nationality) or an equivalent ID recognized by Italy. Other acceptable documents for non-EU include a certificate of identity from an Italian consulate (with a photo), a valid residence permit (if you already have one), or an Italian ID card if you’ve somehow obtained residency. In practice, for most non-EU applicants, a passport is the primary document, accompanied by a visa or entry stamp to prove you are legally in the country. You do not need an Italian residence permit to request a Codice Fiscale – proof of your identity and legal right to be in Italy (even temporarily) is sufficient. If you apply in person, also have photocopies of these documents ready.
  3. Submit the Application to the Authorities – There are a few ways to submit your request:
    • In Italy (in person): The easiest method is to visit any local office of the Agenzia delle Entrate (Italian Revenue Agency) and submit the form with your ID. No appointment is necessary in many cases – you can walk in during office hours (though in large cities it’s wise to book an appointment online in advance). At the office, an official will process your request and issue your Codice Fiscale. If all your documents are in order, this is usually done on the spot, the same day – you will receive a paper certificate with your new tax identification number.
    • In Italy (through a delegate): If you cannot go in person, you may authorize someone else (a delegate) in Italy to apply on your behalf. This could be a lawyer, a friend, an employer, or any representative. The delegate should bring your completed form, copies of your ID, and a simple authorization letter. The Revenue office will issue the code to them for you. (Many people use this option to get a Codice Fiscale before they physically move to Italy.)
    • From abroad (Italian consulate): In the past, foreigners could apply through an Italian embassy or consulate in their home country. The consular staff would forward the request to Italy and later provide you with the code. However, as of recently, some consulates have stopped processing tax code applications or have significant delays. For example, the Italian Consulate in Los Angeles announced that due to high volumes they require applicants to request the Codice Fiscale directly through Agenzia delle Entrate in Italy (either in person or via a delegate). Check with the Italian consulate in your jurisdiction – if they still offer the service, you would typically submit the form and documents to the consulate and wait (it could take a few weeks). Many consulates now simply assist by verifying your documents and might email the request to Italy on your behalf. Always include a clear reason why you need the tax code if applying via consulate (e.g. “to purchase property in Italy” or “to apply for a visa”). The consulate (or Agenzia Entrate) will then send you a certificate by email with your new tax code once ready.
  4. Receive Your Tax Code – The issuance of the Codice Fiscale is usually immediate if done in person. The Revenue Agency office will print out a certificate with your Codice Fiscale number (and your personal details) and give it to you on the spot. The plastic card (now merged with the health insurance card) is typically mailed to the address you provided. If you applied from abroad through a consulate or by mail, you might receive an electronic certificate via email instead of a physical card. That certificate has full legal validity; the physical card may only be sent for certain documented needs. In any case, once you know your Codice Fiscale number, you can immediately use it – you don’t have to wait for the card.
  5. Verify and Safeguard the Code – Upon receiving your new tax code, double-check that all personal information is correct – ensure your name is spelled right and the birthdate and country codes are accurate. The code itself is generated by a formula, so you can manually verify it if you know how the characters are derived, or simply trust the issuing office’s calculation. If there is any error in the personal details, contact the Revenue Agency to have it corrected and a new code issued. Once confirmed, keep the Codice Fiscale documentation safe. You will often need to quote this number or show the certificate when you register for services in Italy. It’s wise to memorize the alphanumeric code or have a photo of the certificate, as it will be requested in many forms. If you ever lose your Codice Fiscale or the card, you can request a duplicate online from the Agenzia Entrate website or by visiting their office.

    Desk globe on table; image by Kyle Glenn, via Unsplash.com.
    Desk globe on table; image by Kyle Glenn, via Unsplash.com.

Tip: The Codice Fiscale for foreign-born individuals has a special format for the place-of-birth portion. Instead of an Italian city code, it uses a country code that begins with “Z” (for example, a person born in the USA might have Z followed by a number as part of their code). This is normal and indicates a foreign birthplace. The rest of the code is calculated the same way as for Italian-born persons.

Acquiring a TIN Online Through Italy Law Firms (fiscalcode.italylawfirms.com)

If you are unable to go through the above official processes in person or via a consulate, third-party services are available to help obtain a Codice Fiscale remotely. One such service is offered by Italy Law Firms (ILF) via their website fiscalcode.italylawfirms.com. This is essentially a paid service where Italian professionals handle the application on your behalf, allowing you to get a tax code entirely online without visiting an office in Italy. Here’s how this specific service works and what to expect:

  • Online Application and Documents: You start by filling out an online form on the Italy Law Firms website with your personal information (name, date of birth, place of birth, address, etc.) and upload a copy of your identification document. Typically, a passport scan is required. Make sure the details you provide match your passport exactly (as the tax code will be generated from those). For non-EU citizens, note that the Italian Revenue Agency sometimes asks for proof of a valid visa if you are not an EU national. If you have an Italian visa or a stamp, you may need to provide a copy. If not, Italy Law Firms will inform you by email if additional documentation (like a visa) is required to complete the request.
  • Payment of Service Fee: The service charges a fee for processing your Codice Fiscale application. You can pay this fee online through their portal when submitting your request. There are no additional government fees – this €80 is purely the fee for the firm’s assistance and handling – as a reward the fee includes a 30-minutes consultation with an Italian expert attorney who can help you navigate the complex bureaucracy of the Belpaese.
  • No Physical Presence Required: Italy Law Firms will act as your delegate to apply for the tax code, meaning you do not need to be physically present in Italy at any stage. They are experts in the procedure and will ensure the form is correctly filled and submitted to the Agenzia delle Entrate. This helps avoid common errors or omissions that might occur if one is unfamiliar with Italian forms. Essentially, they liaise with the tax office on your behalf.
  • Receiving and Verifying the Code: The code you receive through this service is official and generated by the Italian Revenue Agency, not just a calculated code. You can be confident in its validity because (as noted earlier) no tax code is valid unless it’s registered in the government’s system. The service will provide you with the certificate or documentation showing the code. You should verify your personal details on it for accuracy (especially since data entry of foreign names can sometimes introduce mistakes). If there’s any issue, Italy Law Firms can assist in rectifying it.
  • Follow-up Support: One unique feature of Italy Law Firms’ service is that they include a bonus 30-minute consultation with an Italian lawyer as part of the purchase. After your Codice Fiscale is obtained, you’ll receive info on how to schedule this free legal consultation. This can be useful if you have questions about using your tax code, immigration, starting a business, or other legal matters in Italy. While not directly related to the TIN itself, it’s an extra service they provide to add value for clients (especially helpful for those who might be moving to Italy or dealing with legal procedures).

Join the conversation!