Codice Fiscale

What is the tax number needed for?

In Italy, every taxpayer is identified by the so-called “codice fiscale”. The Italian tax number is used by the public administration as well as private individuals to identify the taxpayer or contractual partner.

When do you need a tax number in Italy?

If you want to buy a vacation property, sign a cell phone contract or emigrate to Italy, you need to apply for a tax number in Italy.

How do you get an Italian tax number?

In Italy, the tax number is usually issued by the tax authority. When the birth of a resident is registered in the population register, the newborn is immediately issued with a tax number.

Foreign citizens who immigrate to Italy automatically receive a tax number after entering the country and being registered in the population register.

Foreign citizens residing abroad receive a tax number on request if they need it for business in Italy.

What data must be provided when applying for an Italian tax number?

In Italy, when applying for a tax number, the full first name and surname without abbreviations must be given in accordance with the details in the identity document, the gender, the place of birth including the province or, if the place of birth is abroad, the country of birth and the date of birth.

Codice fiscale without residence in Italy?

The allocation of the codice fiscale does not require residence in Italy. The only requirement is that you are a taxable person in Italy. It is therefore sufficient to undertake activities that are taxable under Italian law.

Which place of residence must be stated when applying for the codice fiscale?

Persons who are resident in Italy must state their registered place of residence. Foreigners and Italians resident abroad, for their part, specify their so-called tax domicile. The tax domicile corresponds to the place where the taxpayer generates their income. If the income is generated in several municipalities, the place where the highest income is generated must be indicated as the tax domicile. If taxable persons resident abroad do not have a tax domicile, the usual place of residence must be stated.

Do I need a “codice fiscale” to carry out an activity subject to VAT?

If you carry out an activity subject to VAT in Italy, you need a so-called partiva IVA, which is the VAT number. However, you can only obtain this number if you already have a “codice fiscale”.

Contact us for more information here. We may apply for a “codice fiscale” on your behalf. Further information on Italian tax law can be found here.