QQuestion: What is the codice fiscale? When do I need it? How do I get it? What are the requirements? How long does it take to get one?
: The Italian term “codice fiscale” is commonly translated as “tax code”, “fiscal code” or “tax number”. The Italian Codice Fiscale is an Italian identification code. The personal Codice Fiscale is the result of a formula
applied to a person’s name, date and place of birth. The Codice Fiscale for entities
(business, foundations etc.) is a random number assigned by the Italian Tax Office.
Italian tax code (codice fiscale) purposes:
It is mandatory to have an Italian tax code for a number of Italian activities such as to open an Italian bank account, to start an Italian court dispute, to buy or inherit an Italian property, to register a preliminary contract for a property purchase, to buy a mobile phone number, to apply for a utility connection, to get an Italian mortgage, to rent a property for more than 30 days, etc.
Italian tax implications:
Having an Italian tax code does not imply any tax duty per se. You are subject to Italian tax duties if you (i) own certain qualifying assets in Italy or (ii) if you are an Italian resident or (iii) if you earn an Italian taxable income.
How do you obtain an Italian tax code (codice fiscale)? The codice fiscale is assigned by birth to Italians and upon request to non-Italians.
You can apply for your Italian codice fiscale for free through any tax office (Agenzia delle Entrate) in Italy or through an Italian consular office or Embassy.
As an alternative a representative can apply for and obtain a tax code certificate on your behalf without the need to deal personally with the relevant Italian tax authorities.
If you apply in person or through a representative, the tax code certificate is issued on a same-day service basis (over the counter).
Requirements to apply for an Italian tax code (codice fiscale):
If you are a citizen of the European Union or another country from which a visa is not required for a short-term visit to Italy, all you need is your passport and in some cases proof of address (e.g., a bank statement or utility bill) to obtain an Italian tax code. If you are required to have a visa to visit Italy, even just for a short visit, then you need a visa also to apply for an Italian tax code (codice fiscale).
Tax code (codice fiscale) certificate compliance:
When you receive the Italian tax code certificate the first thing to do is to check it to make sure the information on it is fully consistent with the information on your identification document (e.g., passport). Typos and inconsistencies unfortunately are not uncommon, especially when foreign names are involved.
Check existing Italian tax code (codice fiscale):
If you believe that you were already assigned a tax code, you can check it online through two simple steps, as follows:
a) “calculate” your Italian codice fiscale on any of the many online websites that offer an online tax code calculator or generator: “calcolo codice fiscale“;
b) once you have what you believe to be your Italian tax code, check if it is valid and current at this web page set up for this purpose by the Italian Revenue Office (Agenzia delle Entrate);
c) if you already have an Italian codice fiscale and misplaced the certificate, you can apply for a duplicate certificate. The procedure is the same as the one to apply for it the first time. However, for a duplicate certificate application there is no need to provide visa or entry stamp even if you are not a EU citizen.
Our offices offer tax code application service for foreign individuals and foreign companies to obtain an Italian codice fiscale certificate remotely, without having to go to Italy.
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