In Italy, the tax identification number is the central tax identification number. It is used to uniquely identify individuals and organizations, especially for dealings with public authorities and in many other legal and contractual relationships.
Note: for business activities, a VAT number (Partita IVA) is also required.
Who has/needs a tax identification number?
- Private individuals (Italians and non-Italian nationals) as soon as they act in Italy in a legal or administrative capacity, for example for contracts, studies, work, etc.
- Companies and other organizations, for example corporations, associations, and foundations.
Structure of the Codice Fiscale
- Private individuals: 16 characters consisting of letters and digits. The code is formed from elements of the name, date of birth, gender, place of birth, and a check character.
- Companies/organizations: 11 digits.
Examples of what the tax identification number is required for
- Employment relationships (hiring, payroll, social security)
- Real estate (purchase or rental)
- Banks and insurance companies (opening an account, insurance policies)
- Administrative and tax procedures (tax returns, payments, registrations)
- Healthcare (for example services within the public system)
- Contracts in general (for example telephone, internet, car, notarial deeds)
Applying for the tax identification number
1. Application in Italy at the Agenzia delle Entrate
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Private individuals: the standard route is to apply at a territorially competent office of the Agenzia delle Entrate (Italian tax office) using form AA4/8. For this, a passport/identity card and, depending on legal status, possibly additional documentation are usually required. In addition, a justification or purpose must be stated (for example taking up employment, rental/purchase contract, bank, procedure).
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Companies/organizations: the application is made using form AA5/6; normally, the tax identification number is requested as part of the incorporation process.
2. Application abroad via a power of attorney or via the Italian consulate
Persons not resident in Italy must generally delegate an authorized person in Italy to submit the application to the Agenzia delle Entrate (Italian tax office). According to the Ministry of Foreign Affairs, an application through the Italian consulate is only possible in exceptional cases.
General note: Graber & Partner handles tax identification number applications exclusively in the context of company incorporations, both for the company and for related private individuals (for example legal representatives).
Frequently Asked Questions (FAQ)
1. Is the tax identification number (Codice Fiscale) the same as the VAT number (Partita IVA)?
No. The tax identification number is the general identification number for private individuals and companies. The VAT number is additionally required for business activities.
2. Who, as a non-Italian citizen, needs a tax identification number?
Foreign private individuals need a tax identification number as soon as they act in Italy in a legal or administrative capacity (for example purchasing real estate, studying, entering into various contracts).
3. Can the tax identification number be applied for abroad?
Yes, normally by delegating a person in Italy. Applying through the Italian consulate is only possible in certain exceptional cases (in particular, where online procedures are required and delegation is not possible).
4. What documents are required?
As a rule, a valid ID document (identity card/passport) as well as a reason why the tax identification number is required.
5. How long is the tax identification number valid?
The tax identification number is valid indefinitely.
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