Italian Tax Code/Codice Fiscale FAQs

What is a ‘codice fiscale’, also known as an Italian tax code (or tax number or fiscal code)? 

The 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.

Why would I need an Italian tax code?

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.

Does getting a codice fiscale imply any tax obligations on my part?  

Having an Italian tax code does not imply any tax duty. You are subject to Italian tax duties if you:

• own certain qualifying assets in Italy or
• if you are an Italian resident or
• if you earn an Italian taxable income.

Do I have to pay to get my Italian tax code?

You can apply for your Italian codice fiscale for free in Italy through any tax office (Agenzia delle Entrate) or in your home country through an Italian consular office or Embassy.

However, those options may have challenges. For example, Italian tax offices often require you to make an appointment in advance and, on the date of the appointment, still have a long wait. Additionally, there might be language barriers.

If you wish to go through an Italian consulate or Embassy, it is important to check their policies in advance. For example, some Italian consulates might require an in person appointment, some might ask for your birth certificate and/or other documents.

As an alternative, a professional representative can apply for and obtain a tax code certificate on your behalf without the need to deal personally with Italian tax authorities or provide documents that might be difficult or time consuming to retrieve

Can I get an Italian tax code even if I don’t have a reason to get one?

Non-Italians are required to indicate the reason they are requesting a codice fiscale. For example, to buy a property, etc.

Once I have my Italian tax code, will I need to renew it at some point? Does it ever expire?

The Italian tax code (codice fiscale) never expires. Once you get your codice fiscale it is valid forever.

However, if you change your legal name, or acquire a new legal name, you might be requested, or required, to get a new Italian tax code. This situation might happen if, for example, you are married, have taken your spouse’s last name, have obtained an Italian tax code and then acquire Italian citizenship. Your Italian passport will reflect your maiden name.

I’m not sure but I might already have an Italian tax code. How can I check before requesting a new one?

If you think that you were already assigned an Italian tax code, for example because you were born in Italy or lived in Italy for a certain period or time, you can check it online through two simple steps, as follows:

• “calculate” your Italian codice fiscale on any of the many online websites that offer an online tax code calculator or generator: “calcolo codice fiscale“;
• 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);

If an Italian codice fiscale was assigned to you but you cannot find the official 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 you do not need to provide a visa or entry stamp, even if you are not an EU or Schengen citizen.

What about the plastic card version of the certificate? Do I need that? How can I get one?

Please note that the plastic tax code card has the same validity as the Italian tax code certificate. Also, the plastic card can only be issued if you have an Italian address and if you specifically request it. If you do not have an Italian address, you cannot request the plastic card.

If you already have the tax code and an Italian home address and want the plastic card, you can apply for the plastic card through our service by selecting  “apply for a duplicate” + “plastic card”.

What are the requirements to apply for an Italian tax code?

If you are a citizen of the European Union or of a Schengen country, all you need to obtain an Italian tax code is your passport and, in some cases, proof of address (e.g., a bank statement or utility bill). 

If you are not a EU or Schengen citizen, you are required to provide a copy of your current passport in addition to a special proxy prepared by, for example, a lawyer or an accountant, with the specifics of why you need the Italian codice fiscale.

Once I receive my Italian tax code, is there anything I need to do?

When you receive the Italian tax code certificate, the first thing to do is to check it. 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. If you detect a typo, ask for a correction immediately.

How quickly can I get my Italian tax code on my own?

If you apply in Italy, an Italian tax office will issue the tax code on the date of the appointment, on a same-day basis (over the counter).

If you apply through the Italian consulate in your home country, it might take between a few days to a several weeks, depending on their policies and workload at the time of your application. Unfortunately there are also some Italian Consulates that might just be completely unresponsive.   

I need my Italian tax code quickly, what are my options in terms of timing with SLM’s service?

We offer three processing times: within 3 days, 6 days, and 9 days. You can find more information on our Tax Code Form page.

Processing Time starts after we receive the signed application form.

How can I pay for the tax code application service? 

Options to pay are via debit card, credit card or PayPal. 

I submitted the SLM personal tax code request form but need to cancel. What is the cancellation policy? 

The personal tax code cancellation policy is included on the Tax Code Form (you are required to acknowledge it at the time of submitting the form), also copied below:

Cancellation policy:

Upon your payment, the team will begin processing your order and send you some documents via email for you to sign and email them to us. A refund is offered if you cancel the request before the tax code is emailed to you, as follows:

• 80% refund: if you cancel the tax code service after you receive your personalized application to be signed, but before you sign and email it to us for processing;
• 20% refund after we receive the signed forms from you under the condition that our team has not applied for your tax code yet;
• No refund if we receive the cancellation request after the team has already completed applied for and obtained the tax code on your behalf.