{"id":5068,"date":"2024-08-21T10:08:25","date_gmt":"2024-08-21T15:08:25","guid":{"rendered":"https:\/\/conshouston.esteri.it\/?page_id=5068"},"modified":"2026-02-11T10:37:14","modified_gmt":"2026-02-11T15:37:14","slug":"fiscal-code-for-foreign-nationals","status":"publish","type":"page","link":"https:\/\/conshouston.esteri.it\/en\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/fiscal-code-for-foreign-nationals\/","title":{"rendered":"Fiscal code (for foreign nationals)"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>NON-ITALIAN CITIZENS WHO INTEND TO RESIDE IN ITALY<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Non-Italian citizens who intend to reside in Italy (i.e. holding a Long-Term Visa) can apply for the Tax Code at the Unified Immigration Office (Sportello Unico per l\u2019Immigrazione), established at each Prefecture, which is responsible for issuing the entry clearance (nulla osta) for foreign nationals applying for a residence permit for employment or family reunification; at\u00a0the Questura (State Police Headquarters), for foreign nationals applying for other types of residence permits.<\/strong><\/li>\n<li>\n<p data-start=\"57\" data-end=\"290\">A foreign national who arrives in Italy for study purposes and intends to stay for <strong data-start=\"140\" data-end=\"161\">less than 90 days<\/strong> may apply for a <strong data-start=\"178\" data-end=\"215\">codice fiscale (Italian tax code)<\/strong> at any office of the <strong data-start=\"237\" data-end=\"287\">Agenzia delle Entrate (Italian Revenue Agency)<\/strong>. A foreign national who arrives in Italy for study purposes and intends to stay for <strong data-start=\"380\" data-end=\"401\">more than 90 days<\/strong> must first apply for a <strong data-start=\"425\" data-end=\"469\">permesso di soggiorno (residence permit)<\/strong> at the <strong data-start=\"477\" data-end=\"517\">Questura (State Police Headquarters)<\/strong> and, during this process, will be issued a <strong data-start=\"561\" data-end=\"579\">codice fiscale<\/strong>.<\/p>\n<\/li>\n<li><strong>Non-Italian citizens, who are undergoing the <span style=\"text-decoration: underline;\">acquisition of citizenship<\/span> in Italy, are required to include in the powers granted to the lawyer entrusted with the case, the authority to request the Tax Code from any office of the Agenzia delle Entrate.<\/strong><\/li>\n<li><strong>Foreign citizens who need a Tax Code for <span style=\"text-decoration: underline;\">property purchases or other commercial\/financial activities<\/span> in Italy can delegate a representative to request the Tax Code from the Agenzia delle Entrate on their behalf.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>NON-ITALIAN CITIZENS RESIDING IN THE US<\/strong><\/p>\n<p style=\"text-align: justify;\">All other citizens residing in the US can apply through this Consulate, as follows:<\/p>\n<ol style=\"text-align: justify;\">\n<li>Fill in and sign the application form\u00a0(<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/278893\/modello+cf+AA48_modello+AA4+8.pdf\/a8287f7f-abcf-c4f9-b4f7-f038486bc7d6\">Italian version<\/a>\u2013\u00a0<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/278995\/Form+AA48+Editable_AA4_8_Modello_ING.pdf\/e32d806e-92e3-05a5-37ac-ab270ff86a74\">English version<\/a>) \u2013 it is mandatory to specify the reason why you are applying for a Fiscal Code (you can declare it on the form in the field attachments or at the bottom of the form)<\/li>\n<li>Once filled in, book a VIRTUAL appointment on\u00a0<a href=\"https:\/\/prenotami.esteri.it\/\">Prenot@mi<\/a> by securing a slot for FISCAL CODE and uploading all applicable documents (max. 1 MB):\n<ul>\n<li>your <strong>passport<\/strong> (in the field <strong>\u201cdocument\u201d<\/strong>);<\/li>\n<li>your <strong>application form<\/strong> (in the field <strong>\u201ctax code\u201d<\/strong>);<\/li>\n<li>your <strong>driver&#8217;s license<\/strong> or any other evidence of your residency in our jurisdiction;<\/li>\n<li>the <strong>birth certificate<\/strong>;<\/li>\n<li>if married, the <strong>marriage certificate<\/strong>;<\/li>\n<li><strong>Supporting evidence must be provided to justify the request for a fiscal code<\/strong> (for example the pre-agreement to buy a property) in the field <strong>\u201cother\u201d.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>The date of your VIRTUAL appointment is the date by which we will receive your request of the Fiscal Code Certificate <\/strong>(certificato di attribuzione del Codice Fiscale). If you have any questions, please contact <a href=\"mailto:houston.info@esteri.it\" target=\"_blank\" rel=\"noopener\">houston.info@esteri.it<\/a>.<\/p>\n<p style=\"text-align: justify;\">The service is remote only. <strong><span style=\"text-decoration: underline;\">YOU DO NOT HAVE TO COME TO THE CONSULATE THE DAY OF YOUR APPOINTMENT SINCE THE CERTIFICATE WILL BE SENT VIA EMAIL ONLY<\/span><\/strong>. Processing time is within 30 days.<\/p>\n<p style=\"text-align: justify;\"><strong>If you wish to receive the plastic card<\/strong>, you must specify it at the time of application by checking the appropriate box on the form and by stating it in the field \u201cnotes\u201d of your Prenotami virtual appointment. In this case, your application will be processed <strong>only when we will receive a pre-paid return envelope<\/strong> with an American address. You can mail the envelope to us or drop it at the Office. Upon receipt of the plastic card from Agenzia delle Entrate, we will mail it to you (This Office is not responsible for any delay due to the postal service or a failed\/lost delivery of the prepaid envelope). <span style=\"text-decoration: underline;\">Please note that the cards are not issued by the Consulate but they are issued by the Agency in Italy, therefore it may take several months before it can be provided to you.<\/span><\/p>\n<p style=\"text-align: justify;\">Any enquiry on the status of your application will be answered only after the day of your virtual appointment.<\/p>\n<p style=\"text-align: justify;\">Failure to upload all the applicable documents (passport, application form duly signed and, if required, supporting evidence), might result in the cancellation of the virtual appointment.<\/p>\n<p style=\"text-align: justify;\"><strong>RENTAL OF PREPERTY IN ITALY<\/strong><\/p>\n<p style=\"text-align: justify;\">It should be noted that with\u00a0<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4988606\/Risoluzione+registrazione+atti+soggetti+esteri+privi+di+CF+pub.pdf\/6995eec2-66a1-0b6c-0361-296ed2d0a3a1\">Resolution 5\/E<\/a> of 14 February 2023, Agenzia delle Entrate specified that rental contracts are registered even when foreign tenants are not permanent residents in Italy and do not have a fiscal code provided that their information in the contract states surname and first name, place and date of birth, as well as foreign domicile.<\/p>\n<p>Info booklet available here: <a href=\"https:\/\/conshouston.esteri.it\/wp-content\/uploads\/2026\/02\/Folder_CodiceFiscaleStranieri_ING.pdf\">CodiceFiscaleStranieri<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"NON-ITALIAN CITIZENS WHO INTEND TO RESIDE IN ITALY Non-Italian citizens who intend to reside in Italy (i.e. holding a Long-Term Visa) can apply for the Tax Code at the Unified Immigration Office (Sportello Unico per l\u2019Immigrazione), established at each Prefecture, which is responsible for issuing the entry clearance (nulla osta) for foreign nationals applying for [&hellip;]","protected":false},"author":4,"featured_media":0,"parent":278,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5068","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/pages\/5068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/comments?post=5068"}],"version-history":[{"count":6,"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/pages\/5068\/revisions"}],"predecessor-version":[{"id":8182,"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/pages\/5068\/revisions\/8182"}],"up":[{"embeddable":true,"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/pages\/278"}],"wp:attachment":[{"href":"https:\/\/conshouston.esteri.it\/en\/wp-json\/wp\/v2\/media?parent=5068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}