Money & Setup

Codice Fiscale Italy: Tax Code Steps for Foreigners and Property Buyers

How foreigners, non-residents, and property buyers get an Italian Codice Fiscale. Covers consulates, the Revenue Agency, immigration channels, representatives, duplicates, and corrections.

Italian Codice Fiscale tax code steps for foreigners and property buyers
Italian Codice Fiscale tax code steps for foreigners and property buyers

To get a Codice Fiscale as a foreigner, file Form AA4/8 with the Italian consulate in your country of residence or, once you are in Italy, at an Agenzia delle Entrate office; the London consulate, for example, emails the certificate within 5 working days of a virtual appointment (London consulate, checked 18 October 2026). It is usually the first Italian admin number a foreigner needs, before buying property, opening a bank account, signing a lease, connecting utilities, registering with healthcare, or dealing with a notary, and no government fee is listed on the Agenzia delle Entrate or consulate pages. Agenzia delle Entrate describes it as the tax identification number used by foreign citizens in relations with public authorities and other administrations.

A Codice Fiscale is a 16-character alphanumeric tax code, built from your surname, first name, date and place of birth and sex plus a check character, that identifies you to Italian public offices, banks, notaries, employers and landlords.

This guide is for foreign citizens who need the code for relocation, property, banking, work, family, duplicate certificates, or error correction. The right place to apply depends on where you are, why Italy needs the code, and whether the code is part of an immigration procedure or a separate request.

Official pages to use

TaskUse this official pageWhen to use it
Read the foreign-citizen rulesAgenzia foreign-citizen guidanceRead this first if you are unsure whether to use a consulate, the Revenue Agency, the Single Desk, or the Questura.
Download or prepare Form AA4/8Agenzia forms/request pageUse this for a separate tax-code request through a consulate or Revenue Agency office.
Find a Revenue Agency officeAgenzia Trova l'ufficioUse if you are applying in Italy or asking a representative to file in Italy.
Find your Italian consulateMAECI diplomatic and consular networkUse MAECI's directory to find the embassy or consulate that covers your district, then follow that site's local instructions.
Request a duplicate card/certificate routeAgenzia duplicate requestUse when the number already exists and you need replacement evidence.
Official links for a Codice Fiscale application

Where do you apply for a Codice Fiscale?

Your situationApply throughPrepareWatch out for
You live abroad and need the code before arrivingItalian consulate for your district, or a representative filing in Italy where local instructions require itAA4/8, passport or ID, proof of address, reason for requestEach consulate sets its own email, portal, appointment, and document-format rules.
EU citizen already in ItalyAny territorial office of Agenzia delle EntrateAA4/8 and identity card or passportOffice workload and appointment systems vary locally.
Non-EU citizen applying for employment or family entry clearanceSingle Desk for Immigration at the PrefetturaHandled inside the entry-clearance fileDo not duplicate a separate application until you confirm the process will not issue the code.
Non-EU citizen applying for or renewing a residence permitQuesturaHandled inside the residence-permit fileKeep the tax-code evidence with your permit and healthcare/banking documents.
Non-resident property buyerConsulate abroad, Revenue Agency in Italy, or a representative in ItalyAA4/8, ID, reason for request, and any power-of-attorney or delegation papers requested by the authorityGet the code before the notary needs it for the deed and tax records.
Child or third-party requestConsulate or Revenue Agency, with representative/parent documentsChild's ID details, parent or representative documents, and the authority's third-party form rulesConsulates can require specific request codes, signatures, and PDF formats.
Lost certificate or wrong personal dataAgenzia duplicate request or territorial officeExisting code if known and valid identificationWrong personal data should be corrected with the Revenue Agency rather than worked around with a calculator.
Which authority to use by applicant type

Property buyers: when the Codice Fiscale matters

For a property purchase, treat the Codice Fiscale as an early requirement, not a closing-day detail. The notary uses the code in the deed and related tax records. Banks, utilities, insurance providers, and post-purchase registrations may also ask for it.

StageWhat to doWhy it matters
Before making a serious offerAsk the estate agent, lawyer, or notary when they need the code and whether a consulate application or Italian representative is acceptable.That tells you whether you can wait for a consulate or need a faster filing in Italy.
Before preliminary contract or reservation paperworkHave the code issued or confirm the exact filing date and proof your professional will accept.Missing tax-code evidence can slow contract paperwork and anti-money-laundering checks.
Before the deedMake sure the official certificate details match your passport, especially name order, birthplace, date of birth, and sex marker.Incorrect personal data should be fixed before the notary uses the code in the deed.
After completionKeep the certificate with deed, bank, utility, insurance, and tax documents.The number is permanent and will be reused across Italian admin systems.
Codice Fiscale workflow for non-resident property buyers

If you are abroad, a consulate may still be the simplest option, but local rules vary. Some consular pages direct property or commercial requests to a representative filing in Italy. The New York consulate says foreign citizens who need a Codice Fiscale for real estate purchase or other commercial or financial activities can delegate a representative to request it from Agenzia delle Entrate. The London consulate describes a special-power-of-attorney option for filing directly with Revenue Agency offices in Italy. Treat both as local examples, then check your own consulate and notary before relying on either route.

How to apply from abroad

  1. Find the embassy or consulate for your district using the MAECI diplomatic and consular network.
  2. Open that consulate's Codice Fiscale or tax-code page. Do not assume another city's instructions apply to you.
  3. Prepare Form AA4/8, valid ID, proof of address in the consular district, and evidence of why you need the code.
  4. Submit in the exact format required by that consulate if it accepts your request. Some use email, some use portals, some require appointment or postal steps, and some reject photos or hand-filled forms. For example, the New York consulate takes requests from foreign citizens by email to newyork.codicefiscale@esteri.it, with the AA4/8 filled in digitally, signed and scanned, plus your passport, proof of residence in its district and a signed statement of why you need the code; the London consulate uses a virtual appointment booked on Prenot@mi and sends the certificate by email (consulate pages, checked 18 October 2026).
  5. Save the issued certificate and send it to the notary, bank, employer, or authority that requested it.

How to apply in Italy

EU citizens

EU citizens can apply at any Agenzia delle Entrate office with Form AA4/8 and a valid identity card or passport. The Agenzia's English guidance says first-time applicants book an in-person appointment, because identity is checked at the counter; its citizen brochure also lists filing through a delegate, by PEC (certified email) to any office, or through the online "Consegna documenti e istanze" service with SPID or CNS, so ask the office which route it accepts for a first code (Agenzia delle Entrate, checked 18 October 2026). Use Trova l'ufficio to find a territorial office.

Non-EU citizens

For non-EU citizens, the right channel depends on why you are in Italy. Agenzia says the Single Desk for Immigration issues the tax identification number for people applying for entry for employment or family reunification, while the Questura assigns it for people applying for the issue or renewal of a residence permit. Source: Agenzia foreign-citizen guidance.

In other situations, such as a non-resident property purchase or another separate reason, use a Revenue Agency office or a representative in Italy. Non-EU citizens applying in Italy must be able to prove the right to stay in Italy, even temporarily.

What documents do you need for a Codice Fiscale?

  • Completed AA4/8 request form with personal details matching your passport or identity document.
  • Valid passport or national identity card. Non-EU citizens may also need a visa, residence permit, or other accepted proof of legal stay.
  • Proof of address if applying through a consulate. Use the document type listed by your consular district.
  • Evidence of the reason you need the code, such as a property purchase, online Italian procedure, bank request, work or family process, or delegated representative request.
  • For a child or third-party request, follow the authority's specific parent, representative, signature, and request-code instructions.

How much does a Codice Fiscale cost and how long does it take?

No government fee for issuing a Codice Fiscale is listed on the Agenzia delle Entrate or consulate pages (checked 18 October 2026). A paid service or representative may charge for convenience, but that is not a government application fee. Before paying anyone, check whether your consulate or the Revenue Agency can handle the request directly.

Timing depends on the channel. A Revenue Agency office can be the fastest for eligible people already in Italy. Consular applications vary by district and workload. Immigration-channel issue depends on the entry-clearance or residence-permit procedure rather than a standalone tax-code appointment.

Tessera Sanitaria versus Codice Fiscale certificate

The Codice Fiscale is the number. The Tessera Sanitaria is the Italian health card issued to people registered with the national health service, and it displays the Codice Fiscale. Non-residents and people not enrolled in the public health system may only have a paper or digital tax-code certificate.

Do not wait for a Tessera Sanitaria if you only need the tax code for a property, banking, or administrative step. The certificate is usually enough to prove the number.

Calculated codes, duplicates, and corrections

Online calculators can reproduce the 16-character format, but a calculated code is not the same as an official tax-registry record. Use calculators only to spot obvious transcription errors.

If you already have a number but lost the certificate or card, use the Agenzia duplicate request or ask a territorial office. If the certificate has incorrect personal data, request a correction through the Revenue Agency instead of using a self-generated replacement.

How the 16-character code is built

The structure helps you spot obvious transcription errors, especially in names, date of birth, sex marker, and birthplace code.

  • Characters 1 to 3: letters from your surname.
  • Characters 4 to 6: letters from your first name.
  • Characters 7 to 8: the last two digits of your birth year.
  • Character 9: a letter for the birth month.
  • Characters 10 to 11: day of birth, with 40 added for female sex.
  • Characters 12 to 15: municipality code for Italy or country code for foreign birth.
  • Character 16: a check character calculated from the previous characters.

A Codice Fiscale is usually needed before the next Italian admin steps. Read the related guides on opening an Italian bank account, buying property in Italy, taxes in Italy, Italian visa options, and Italian residence permits.

Movingto is an immigration firm that puts a named, Bar-registered lawyer from its in-house legal team on your case and publishes its fees.

Our Italy tax residence setup service (from €1,250, see pricing) plans your Codice Fiscale route, residence registration and the handoff to a licensed Italian tax adviser. If you are moving on a visa, the Elective Residency Visa and Italy Digital Nomad Visa services fold the code into the visa and permit file we prepare with you.

Frequently asked questions

Can foreigners get a Codice Fiscale without being in Italy?

Yes, where the local consulate accepts that route. Non-resident foreign citizens should start with the Italian authority that covers their consular district. Use the MAECI consular network to find the right embassy or consulate, then check that office's Codice Fiscale instructions.

Is a Codice Fiscale free?

No government fee is listed for it: the Agenzia delle Entrate and Italian consulate pages show no charge for issuing the code (checked 18 October 2026). You may pay practical costs such as travel, mailing, translations, or a paid representative, but those are not government application fees.

Do I need a Codice Fiscale to buy property in Italy?

Yes. Non-resident buyers normally need the code before the notary can complete the deed and related tax records. Ask your notary or lawyer when the code must be ready, then apply early.

Can someone in Italy apply for me?

Sometimes. Some consular pages direct property or commercial requests to a representative or special-power-of-attorney filing in Italy. Check your own consulate and your notary before relying on this.

Is a calculated Codice Fiscale valid?

No. A calculator can reproduce the format, but the code still needs to be assigned or recognized through the official tax registry. Use calculators only to spot obvious errors.

What should non-EU citizens use in Italy?

If the tax code is part of an employment, family, or residence-permit process, it may be issued through the Single Desk for Immigration or the Questura. For other reasons, use the Revenue Agency and be ready to prove your right to stay in Italy, even temporarily.

What if my certificate is lost or has wrong details?

If you lost the certificate, use the Agenzia duplicate request or ask a territorial office. If the personal data is wrong, request a correction through the Revenue Agency.

How long does it take to get a Codice Fiscale?

It depends on the channel. The London consulate, for example, emails the certificate within 5 working days of a virtual appointment (London consulate, checked 18 October 2026). Other consulates set their own timing, and inside a visa or residence-permit procedure the code comes with that file, so apply as soon as you know you need it.

Can I apply for a Codice Fiscale by email?

Sometimes. The New York consulate accepts requests from foreign citizens by email to newyork.codicefiscale@esteri.it, and the London consulate uses a virtual appointment with the certificate sent by email. In Italy, the Agenzia delle Entrate brochure lists PEC (certified email) to any office as one filing channel (Agenzia delle Entrate brochure, checked 18 October 2026). Check your own consulate's page first.

Does getting a Codice Fiscale make me an Italian tax resident?

No. The code only identifies you in Italian systems. Tax residence depends on whether, for most of the year, you have your civil-law residence or domicile in Italy or are physically present there (TUIR art. 2). Our guide to taxes in Italy explains the tests.

What is Form AA4/8?

Form AA4/8 is the Agenzia delle Entrate request form individuals use to ask for a Codice Fiscale, report changes to their personal data or request a duplicate. Fill it in with your details exactly as they appear on your passport or identity card, and follow your consulate's rules on whether it must be typed, signed and scanned.

Sources

Agenzia delle EntrateTax identification number for foreign citizensOfficial source · 2026-06-26Agenzia delle EntrateForms in English for citizensOfficial form source · 2026-06-26Agenzia delle EntrateTrova l'ufficioOfficial office finder · 2026-06-26Agenzia delle EntrateRequest for duplicate tax code cardOfficial duplicate request · 2026-06-26Italian Ministry of Foreign Affairs and International CooperationThe diplomatic and consular networkOfficial consulate finder · 2026-06-26Agenzia delle EntrateTax code for foreign nationalsOfficial guide · 2026-06-26Consulate General of Italy in New YorkCodice fiscale (Italian tax code)Consulate example · 2026-06-26Consulate General of Italy in LondonTax CodeConsulate example · 2026-06-26
Schedule a free call

Before you go

Still deciding which route is right for you?

Tell us where you want to move. We’ll help you understand your options and the next step.

Schedule a free call