A codice fiscale is Italy’s 16-character tax code, and foreigners need one for most contracts and dealings with the public administration. There is no online shortcut: only a code issued by the Agenzia delle Entrate (Italy’s Revenue Agency) is valid. From abroad, you apply through the Italian consulate that covers your place of residence, or you give a special power of attorney to someone who applies for you at a Revenue Agency office in Italy. Once in Italy, EU citizens use form AA4/8 at any Revenue Agency office, while non-EU citizens usually receive the code with their residence permit, from the Questura or the Immigration Desk. The code does not expire.
This guide explains what the code is for, each route to getting one, the documents to prepare, and when you can rent a flat without it. It is general information, not legal or tax advice, and reflects the official sources listed at the end, checked on 2 November 2026.
What is a codice fiscale and what is it used for?
The Revenue Agency’s leaflet for foreign citizens describes the codice fiscale as a “unique 16-character alphanumeric code” that identifies a person in dealings with the public administration. It is built from your personal data.
The first three letters come from your surname and the next three from your first name. Characters 7 and 8 are the last two digits of your year of birth, character 9 is a letter for the month, and characters 10 and 11 give the day of birth, increased by 40 for women. Characters 12 to 15 identify the Italian municipality or the foreign country where you were born, and the last character is a check calculated by the system.
In practice you need it far more often than the word “tax” suggests. Italian diplomatic offices list it as required for tax and administrative obligations and for transactions such as contracts with public or private bodies, loans, property leases and accepting an inheritance. The Revenue Agency adds that it is needed to register with the local health authority (ASL) and choose a family doctor. For anyone planning a long stay, it is usually the first piece of paperwork, before the lease, the residence registration and healthcare.
One point surprises many applicants: a code is issued for a reason. The Italian consulate in San Francisco states that it “cannot be issued for unspecified or future needs”, and every consular route asks you to explain why you need it, for example a university place, a property purchase or a tax obligation.
Can I get a codice fiscale online or from abroad?
You cannot simply generate one. Websites that calculate a code from your name and date of birth produce a string that looks right, but the Revenue Agency states that the code is valid only once it has been issued and certified by the Agency. When two people’s data would produce the same code, the Agency assigns the permanent code itself after specific checks, which is one more reason a calculated code may not be the one assigned to you. Use a calculator to check spelling, never as a substitute.
From abroad there are two official routes: through a consulate, or through a representative in Italy.
Through the Italian consulate or embassy for your place of residence. You send form AA4/8, a copy of an identity document and a statement of why you need the code; the consular office forwards the request to the Revenue Agency. Procedures differ by office. The Consulate General in Houston asks applicants to book a virtual appointment on Prenot@mi, upload a passport, the signed form, proof of residence in its area, birth (and, if married, marriage) certificates and supporting evidence; it says processing takes up to 30 days and that the certificate is sent by email only. San Francisco accepts requests by email if you do not need the plastic card and warns that processing “might be over 30 business days”. Some embassies, such as Ljubljana and Dublin, accept consular requests only when the code is needed for online procedures or when you cannot appoint a representative in Italy.
Through a representative in Italy. You give a special power of attorney (procura speciale) to a person who submits the request at a Revenue Agency office on your behalf, under Ministerial Decree No. 281 of 17 May 2001. The San Francisco consulate notes that an Italian lawyer or estate agent can often do this faster than the consular route.
If you want the physical card as well as the certificate, Houston and San Francisco both ask for a prepaid return envelope and warn that the card can take several months (San Francisco says about three on average), because it is produced in Italy. For most purposes the certificate is enough. Italian citizens living abroad follow a separate procedure through their consular office.
Where do I get a codice fiscale in Italy?
Once you are in Italy, the office depends on your nationality and the reason you are there.
EU citizen
Where: Any Revenue Agency office (it can also be requested at the Italian consulate in your home country). What to bring: Form AA4/8, a reason for the request, a passport or ID card valid for travel.
Non-EU citizen arriving for work or family reunification
Where: Immigration Desk (Sportello Unico per l’Immigrazione) at the Prefecture. What to bring: Your permit file; a provisional numerical code is given first and the permanent code when the residence permit is issued.
Non-EU citizen with any other type of permit (for example study)
Where: Questura (police headquarters), when you apply for the permit. What to bring: Your permit application; the permanent code is assigned immediately.
Legally resident foreigner who still has no code
Where: Any Revenue Agency office. What to bring: Form AA4/8, a reason for the request and a valid identity document.
Student pre-enrolling at an Italian university
Where: The Universitaly pre-enrolment portal, which can generate it automatically. What to bring: Your pre-enrolment details; otherwise follow the option for your nationality.
If you are moving on a long-stay visa, the Questura step comes with the residence permit, which you request within eight working days of arrival. Our guide to the Italy elective residence visa walks through that sequence, and the one on working remotely from Italy covers the permits for people who keep working.
What documents do foreigners need?
For a request at a Revenue Agency office, the Agency lists form AA4/8, filled in and signed, plus one valid identity document.
Accepted documents are a valid residence permit; a valid passport, with a visa where one is required, or another document recognised by the Italian authorities; proof of identity issued by your country’s diplomatic or consular office; or an Italian identity card.
Consular requests add a statement of the reason and, depending on the office, proof that you live in its area and civil-status certificates. If the reason is a property rental or purchase, San Francisco asks for the signed preliminary agreement and wants the request made before any money is wired and before the deed is signed with the notary. Foreign documents may need legalisation or an apostille; ask the office handling your request.
Does a codice fiscale expire?
No. The Revenue Agency states that the code does not expire, so you keep the same one for life. Residents receive the certificate by ordinary mail at their residence address, and non-residents at the tax domicile they gave on the form.
Do I need a codice fiscale to rent a flat, open a bank account or get a SIM?
For a lease, usually yes: the landlord registers it with the Revenue Agency, and Italian rules (Article 6 of Presidential Decree No. 605 of 1973) require the tax codes of the parties. There is one useful exception for tenants who live abroad. Under Revenue Agency Resolution No. 5/E of 14 February 2023, a lease with a non-resident tenant who has no codice fiscale can still be registered: the tenant’s surname, first name, place and date of birth and foreign address are entered instead, and the contract is registered at a Revenue Agency office with form 69 instead of the usual RLI form. The Houston consulate cites the same resolution.
That exception helps if you sign before you arrive, but once you live in Italy you will need the code for almost everything else, from other contracts and loans to registering with the health service. Opening a bank account or signing a mobile phone contract are contracts with private parties, which the consulates list among the uses of the code, so expect to be asked for it. The official pages we checked do not set out bank- or operator-specific rules, so ask the bank or phone company which documents they accept before you go.
Our checklist for renting in Bologna explains what to check before paying a deposit, including the landlord’s own tax code and the 30-day registration deadline, and the Living in Bologna guide compares neighbourhoods and asking rents.
How much does a codice fiscale cost?
None of the official Revenue Agency or consular pages we checked lists a fee for issuing the code. The costs you may meet are indirect: a prepaid return envelope if you want the plastic card by post from a US consulate, translations or apostilles for supporting documents, or a professional’s fee if you choose to act through a representative in Italy. A calculated code has no legal value, whatever a website charges for it.
If you are still deciding where to settle, start from our Living Abroad guides, which cover rents, neighbourhoods and the paperwork of the first weeks city by city, or browse the Holiplanet City Guides for a first visit.
FAQ
Can I use a codice fiscale calculator instead of applying?
No. A calculated code is not valid until the Revenue Agency has issued and certified it. Use a calculator only to check the spelling of your data.
How long does it take to get a codice fiscale from abroad?
It depends on the consulate. Houston says up to 30 days, with the certificate sent by email; San Francisco says it might take over 30 business days, and about three months on average if you want the plastic card by mail.
Do non-EU citizens moving to Italy need to apply separately?
Usually not. The Questura or the Immigration Desk assigns the code during the residence permit procedure. If you already have one from a consulate, keep using it.
Is the codice fiscale the same as the health card?
No. The code identifies you for tax and administrative purposes; you need it to register with the local health authority (ASL) and choose a family doctor.
Can I get a codice fiscale without a reason?
No. Consulates ask you to state why you need it, and San Francisco states that it cannot be issued for unspecified or future needs.
Official sources (checked on 2 November 2026): Agenzia delle Entrate: Tax code leaflet for foreign citizens, Consulate General of Italy in Houston: Fiscal code, Consulate General of Italy in San Francisco: Codice fiscale, Consulate General of Italy in Miami: Tax identification number for foreign citizens, Embassy of Italy in Dublin: Codice fiscale, Embassy of Italy in Ljubljana: Codice fiscale, Embassy of Italy in Vilnius: Codice fiscale (PDF) and Embassy of Italy in Dar es Salaam: rights and duties of type D visa holders (PDF, in Italian).
This article is general information and not legal or tax advice. Consular procedures change and each office applies its own checklist; confirm with the office handling your request before applying.
Photo credits: cover by Scott Graham and passport by Nicole Geri, both via Unsplash (Unsplash License).
