APPLICATION FOR FOREIGN NATIONALS (i.e. non-Italian nationals)
The Tax Code (Codice Fiscale in Italian) is needed for carrying out financial transactions in Italy, e.g. real estate or inheritance operations, opening a bank account or university enrollment.
It is also issued to non-Italian citizens. The service, which is free, is reserved for private citizens over the age of 18 and resident exclusively in the Kingdom of Norway and Iceland. You can request the release of the Tax Code or a proof of possession if you already received one.
The tax code does not expire and does not change due to a transfer abroad.
**FOR FOREIGN NATIONALS**
Foreign citizens residing in Norway and Iceland can obtain an Italian Tax Code in Italy applying directly (or through a delegated person) at one of the offices of the competent Tax Revenue Agency (www.agenziaentrate.it) on Italian territory (Direzioni Provinciali e uffici Provinciali territorio – Agenzia delle Entrate)
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WHO CAN APPLY FOR TAX CODE IN ITALY?
EU citizens who intend to stay in Italy may request the Tax Code by submitting the form AA4/8 to a local office of the Agenzia delle Entrate. The request must be motivated and accompanied by a valid proof of identity (e.g. a passport or identity card valid for expatriation).
- FOREIGN CITIZENS WHO ARE NOT RESIDENT IN ITALY:
A foreign citizen who is not resident in Italy must delegate a person to submit the application form for the tax code directly to the offices of the Agenzia delle Entrate (www.agenziaentrate.it) located on Italian territory according to art. 1 of the implementing Ministerial Decree dated May, the 17th 2001, n. 281.
- STUDENTS:
Students who need a Tax Code for university pre-registration, can obtain it automatically on the portal Universitaly.
The allocation of the Tax Code (Codice Fiscale) will be completed at the Sportello Unico dell’Immigrazione or by the Questura when the residence permit is being requested (for non-EU students) or at the Agenzia delle Entrate, by submitting the form AA4/8 (for EU students).
- COMMERCIAL/FINANCIAL ACTIVITIES IN ITALY (e.g. PURCHASE OF REAL ESTATE):
Foreign citizens who require a Tax Code to purchase a real estate property or for other commercial/financial activities in Italy may delegate a representative to request the tax code from the Agenzia delle Entrate (Tax Revenue Agency, www.agenziaentrate.it) on their behalf.
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The Tax Code is attributed to citizens of non-EU countries who wish to stay in Italy:
- by the Sportello unico per l’Immigrazione, located in every Prefettura which is competent to issue a nulla osta for the entry of foreign citizens who request a residence permit for dependent work or in the case of family reunion;
- by the Questura, office of the State Police, for foreign citizens who request other types of residence permits.
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HOW CAN I APPLY FOR FISCAL CODE?
Foreign citizens with residence in Norway and Iceland may request a Tax Code from the Italian Embassy in Oslo only if the tax code is required for online procedures and/or if the foregner is unable to delegate a person to request it from the Agenzia delle Entrate. They can apply by providing the following information:
- Application form filled and signed by hand: application-form-tax-code-english.
- Copy of passport, including the page with the photo and the signature.
- E-mail address and Norwegian or Icelandic phone number.
- Proof of address in the Kingdom of Norway or Iceland. (Bosettingstillatelse from Norwegian Folkeregister or Registers Iceland).
- Reasons for the request (e.g.: study, work, business, purchase/rent a property).
The application must be completed in all its parts, making sure that the information – such as name, surname, date and place of birth – exactly match those on the passport/ID. Italian nationals, even in case of dual citizenship, must apply according to their Italian details.
The form must indicate a residential address within the consular district; an Italian address is not required.
- FOR MINOR APPLICANTS:
If applying for a minor, in addition to their passport, applications must include:
- a parent’s ID
- a copy of either a birth certificate or part of an ID/passport that clearly states the names of both parents.
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You can send the application:
• By email to: consolato.oslo@esteri.it
• By post to: Embassy of Italy, Inkognitogata 7, P.O. BOX 4021 AMB 0244 Oslo.
(please provide your email address with the above list of documents)
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PROCESSING TIME
We inform you that the estimated processing time for Tax Code assignment (which is in digital form email) can take up to 4-5 weeks.
PLEASE NOTE: If you are moving to Italy in less than 30 days, you will need to ask the Tax Code to the competent office of the Agenzia delle Entrate directly in Italy.
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ADDITIONAL INFORMATION
If you only apply for a digital certificate, it will be send to you by email in PDF format.
If you also apply for a physical card, you must specify the specific reasons why you need it in this form and provide a pre-paid envelope with the application.
PLEASE NOTE: for a physical card we cannot estimate a delivery time because the card is issued in Italy and then sent to this Embassy by the Agenzia delle Entrate (it can take up to 3-4 months). However, we remind you once again that we issue physical cards only for specific reasons.
Unfortunately, we can’t process this request:
- Without proper signature on the application form (digital signatures are not valid).
- Application without all requested documents.
- Application in incompatible format as we will process only .pdf format.
- We will not process e-mails with attached documents over 5MB.