Tax Code in Italy: The New Procedure

Are you planning to move to Italy or considering buying a property in Italy? Before you can turn your plans into reality, there are certain administrative steps in Italy that are unavoidable. One of the very first things to do is obtaining the codice fiscale, or Italian tax code — a personal identification number essential for any interaction with public authorities, banks, or notaries.

In this article, we guide you step by step through the latest regulations in force, so you can move forward with your plans with complete peace of mind and no unpleasant surprises.

The rules have recently changed: the process is now stricter and more tightly regulated. It is therefore essential to fully understand the required documents, the timelines to plan for, the potential pitfalls, and the best practices to follow to complete the process with confidence.

What is the Italian tax code (codice fiscale) used for?

(example of a fictitious tax code)

The codice fiscale is the Italian equivalent of a social security number or tax identification number (TIN). It is a personal tax identifier assigned by the Italian authorities. This code is required for the vast majority of administrative procedures in Italy, whether you are planning to relocate or purchase property.

It is required in particular to:

• Rent long-term accommodation;
• Open a bank account;
• Work as an employee, operate as a freelancer, or set up a company;
• Sign a preliminary sale agreement or a notarial deed when purchasing property;
• Access the public healthcare system or take out private insurance;
• Sign service contracts (electricity, gas, internet, phone, etc.).

Important: obtaining the tax code does not in any way grant the right to residency, nor does it provide access to Italian citizenship. It is not a residence permit — it is solely an administrative and tax registration number.

It is often the first concrete step to take, as it then allows you to streamline and complete all subsequent administrative procedures without any bureaucratic hold-ups.

Common misconceptions about the Italian tax code

Many people hesitate to apply for a tax code out of fear of misunderstood consequences or obligations. Here are some common misconceptions we frequently hear from our clients — along with the facts you need to know:

• The tax code does not grant any right to Italian citizenship. It is not a recognition of origin or nationality.

• It has no expiry date. Once issued, the codice fiscale is valid for life. It does not need to be renewed.

• It is strictly personal. Every individual, including children, must have their own tax code — one per family is not sufficient. Companies also need to obtain a tax code. It is therefore not a document reserved for private individuals only.

• It does not create automatic obligations. Simply applying for one does not require you to file taxes in Italy or to reside there.

• It is not linked to a residence permit. You can obtain a tax code without already having a visa or official residency.

We often work with people who are worried about "triggering something" by applying for their tax code. In reality, it is simply an administrative identifier, needed to move your plans forward — with no immediate legal or tax consequences.

How to obtain the Italian tax code now

Until recently, it was possible to obtain your Italian tax code remotely and with relative ease. The nearest Italian consulate offered an online form and issued the code free of charge within approximately one month. This convenient option allowed many people to start their plans without needing to travel.

However, the process has recently become more restrictive: the application must now be submitted in Italy, either in person or through an authorised representative.

To obtain the tax code today from within Italy, you must:

• Visit a local office of the Agenzia delle Entrate;

• Present a valid identity document (passport or ID card);

• Complete the AA4/8 form;

• Provide proof of address (if available);

• And, in most cases, book an appointment in advance.

From abroad: is it still possible?

In theory, Italian consulates can still issue a tax code. In practice, many consulates now refuse this service to people without residency in Italy or without a clearly justified project (property purchase, employment contract, etc.).

Our advice: it is worth trying to apply through the nearest Italian consulate, clearly explaining your plan to buy property in Italy or your intention to relocate. Some consulates remain open to these situations.

We can handle the application on your behalf

Based in Italy, we can guide you through this process wherever you are in the world. With a power of attorney, we attend the Agenzia delle Entrate on your behalf to obtain your tax code — no travel required on your part.

Save time, reduce stress, and take one more step towards your life in Italy.

How long does it take to get the Italian tax code?

If you go in person to an Agenzia delle Entrate office in Italy, the tax code can be issued on the spot, provided you have all the required documents.

If you are unable to travel, our remote service offers a reliable, practical, and secure alternative. Allow an average of 3 weeks to receive your tax code through our service. This timeframe includes:

• The administrative processing of your application;

• Preparation of the official AA4/8 form;

• Sending and returning documents by post, as the Agenzia delle Entrate now requires an original handwritten signature (scanned copies and electronic signatures are no longer accepted);

• Scheduling an appointment with the Italian tax authority;

• And a few additional days for final processing of the file.

This service means you never need to travel to Italy, while ensuring a fully compliant process, handled by a team based on the ground. We take care of everything on your behalf.

Who can apply for the Italian tax code?

Anyone is entitled to apply for an Italian tax code, regardless of nationality. You do not need to be a resident in Italy or hold a visa. This number is a tax and administrative identifier, not a residence permit.

An application is perfectly justified as soon as you have a concrete project connected to Italy, such as:

• Purchasing a property;

• An inheritance or gift involving assets in Italy;

• A relocation project or part-time residency;

• A professional activity, employment contract, or setting up a business.

The tax code is often the first administrative step to complete in order to move forward: it is required to sign a preliminary sale agreement, open a bank account, rent accommodation, or activate essential services.

The recent changes to the Italian tax code procedure mark a shift towards stricter administrative management. While the application process is now more tightly regulated, this should not hold back your plans. Whether you want to buy a house in Italy, prepare for a move abroad, or simply get organised for the future, the tax code remains an accessible formality.
With our on-the-ground support, you save time, avoid mistakes, and move forward with confidence — even without travelling.

FAQs

1 – When should I apply for the Italian tax code?

It is recommended to apply as early as possible, as soon as you have a concrete project connected to Italy: property purchase, employment contract, inheritance, opening a bank account, long-term rental, etc. The tax code is often the first administrative step to complete in order to unlock all subsequent procedures.

2 – How long does it take to get the tax code?

• In person, at an Agenzia delle Entrate office in Italy: the tax code is generally issued on the spot.

• Remotely, through our service: the average processing time is 3 weeks, covering the application processing, obtaining original signed documents (handwritten signature required), scheduling an appointment in Italy, and finalising the submission.

3 – Who can apply for the tax code on my behalf?

You can authorise a representative based in Italy, such as our team, to submit the application in your name. All you need to do is sign a power of attorney and send us a copy of your identity document. We then handle the entire procedure with the Italian authorities.

4 – Does the tax code mean I have to pay taxes or live in Italy?

No. The tax code is an administrative identifier, not a residence permit or automatic tax registration. It does not commit you to anything as long as you have no activities generating taxable income in Italy. You can obtain it even while living abroad, provided you have a concrete project connected to Italy.