ItalyDocsHub Immigration
English Italiano

The Italian tax code for foreign nationals

How and where to apply for an Italian tax code: documents needed, the Revenue Agency, the tax code for non-residents and how it links to the health card and SPID.

Quick answer

You apply for the tax code at the Agenzia delle Entrate by presenting a valid identity document and, for non-EU citizens, the residence permit or the receipt of your application. It is required to work, open a bank account, register with the National Health Service and complete many administrative procedures.

The codice fiscale is an alphanumeric code identifying you in dealings with Italian public administration. It is not a residence permit and does not replace one.

People arriving for work or study usually apply for it soon after arrival, together with the residence permit or its receipt.

Who this guide is for

Foreign nationals living in Italy or staying for work, study or medical treatment.

What you need

  • Valid identity document (passport)
  • Residence permit or application receipt, for non-EU citizens
  • Completed application form

Step-by-step process

  1. 1. Prepare your documents

    A valid passport and the residence permit (or receipt) are enough in most cases.

  2. 2. Go to the Revenue Agency

    The office issues the tax code on request; check opening hours and access arrangements on the official site.

  3. 3. Receive your certificate

    You receive the code on a card or certificate: keep it safe, it is needed for later procedures.

  4. 4. Use it for other procedures

    It is required for employment, health service registration, tenancy agreements, anagrafe registration and digital services.

Documents

  • — Valid passport or identity document
  • — Residence permit or application receipt
  • — Completed application form

Generate a printable checklist for your situation

What happens next

  • If entitled, look into registering with the National Health Service.
  • Consider registering your residence with your Comune.
  • With SPID or CIE you can access digital services, including the citizenship application.

Common mistakes

Mistake: Confusing the tax code with the residence permit.

Better approach: The code identifies you for tax and administration; the permit authorises your stay. You need both.

Mistake: Applying with expired documents.

Better approach: Use valid documents and bring the application receipt if you have already filed.

Your passport in residence procedures

A valid passport (or equivalent travel document) is the core document for a residence permit application and renewal. You generall…

Read the guide

Anagrafe registration with the Comune

You declare your residence to the Comune where you habitually live, normally within 20 days of moving, with an identity document, …

Read the guide

Health insurance and access to care

Many residence procedures require valid health insurance or registration with the Italian National Health Service (SSN). SSN regis…

Read the guide

How to file a citizenship application

Citizenship applications are filed exclusively online through the Ministry of the Interior portal: you need SPID or CIE access (de…

Read the guide

Document checklist

Builds a personalised document checklist with progress tracking and printing.

Open the tool

Official sources

This page is based on the official sources listed below. Open them to check the most recent information directly with the competent authority.

  • Italian Revenue Agency

    Agenzia delle Entrate · in italiano

    Amministrazione finanziaria italiana: codice fiscale, dichiarazione dei redditi e certificazioni utili per le pratiche di soggiorno.

    Link last verified:

  • ANPR — National Registry of the Resident Population

    Ministero dell’Interno · in italiano

    Anagrafe nazionale: come richiedere certificati di residenza e di stato di famiglia e come funziona l’iscrizione anagrafica.

    Link last verified:

  • Ministry of Health — National Health Service

    Ministero della Salute · in italiano

    Informazioni ufficiali del Ministero della Salute sull’assistenza sanitaria e sull’iscrizione al Servizio Sanitario Nazionale.

    Link last verified:

  • AGID — Agency for Digital Italy

    Agenzia per l’Italia Digitale · in italiano

    Agenzia pubblica competente su identità digitale (SPID, CIE), accessibilità dei siti e servizi digitali della PA.

    Link last verified:

Important notice

The information published on ItalyDocsHub is for general informational purposes only and does not constitute legal advice. Procedures and requirements may change. For current information and advice regarding your specific situation, always consult the relevant official authority or a qualified professional.

Last reviewed
Content owner
ItalyDocsHub Editorial Team