Italian tax code for foreign nationals

07/01/2025   Category:  Businesses and Taxation

What is the Codice Fiscale and When Is It Issued to Foreign Citizens

The Codice Fiscale is an alphanumeric code that identifies every person in Italy for tax and administrative purposes. It is needed to carry out multiple activities, such as opening a bank account, entering into contracts, accessing health services or making tax returns.

When Foreigners Must Apply for it

Foreigners must also obtain the Tax Code in several situations:

1. Staying in Italy:To access public services, such as health care.
2. Professional Activity: If a foreigner works in Italy or opens a VAT number.
3. Purchase of Goods: To purchase real estate or enter into contracts in Italy.

How to Apply

The application can be made at the Internal Revenue Service, with the presentation of a valid identity document (such as a passport). The Tax Code is issued quickly and can also be applied for through an intermediary.

In summary:The Codice Fiscale is essential for every legal and tax transaction in Italy, even for foreign citizens.