1 The Italian Fiscal Code Number
The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number (TIN), tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities and is a mandatory requirement for a whole series of activities.
Every Italian baby gets a Codice Fiscale at birth, while foreigners have to apply to the Italian Tax Agency (Agenzia delle Entrate).
1.1 When Is a Codice Fiscale Needed?
The Codice Fiscale is required to:
• Open a bank account
• Sign an employment contract
• Work as a freelancer
• Sign utilities contracts
• File tax returns, pay tax and get refunds
• Access the health system
• Purchase sell and rent properties
• Purchase motor vehicles
• Enter into HP/Finance Leasing contracts
There are other many other activities that require the Codice Fiscale.
1.2 How is the code determined?
For individuals the code consists of consists of 16 alphanumeric characters. The regulations governing the method of calculating the tax code is contained in a decree of the Ministry of Finance dated 23 December 1976.
There are several web-sites that can generate your tax code for you but the law provides that the only valid fiscal code is the one that is issued by the Tax Agency. An algorithm is used to calculate the tax code and works as follows:
Surname (three letters): The consonants of your surname are taken in their order (last name first, followed by the first name then second and so on). If there are not enough consonants, a vowel or vowel can be used, again in the order in which they appear and after the consonants. If a name has fewer than three letters, the code part is completed by adding the letter X;
Name (three letters): the consonants of your first name (or names, if there is more than one) in their order (first name, followed by the second and so on) with similar rules as with the surname;
Date of birth and gender: (five alphanumeric characters);
Birth Year (two digits): take the last two digits of the year of birth;
Month of birth (a letter): each month of the year is associated with a letter according to a table;
Day of birth and gender (two digits): the two digits of your birth day (if between 1 and 9 a zero is added as the first digit). For females the number 40 is added. In this way, the field contains both the date of birth and gender;
Municipality (or Country) of birth (four alphanumeric characters): taking from a standard table of municipality (Comune) and foreign country codes;
Final Control Number:From these fifteen alphanumeric characters a final control number is arrived at based on a special algorithm.
1.3 How to get a Code
You go to most tax offices (Agenzia delle Entrate) with your ID documents and request a code. Normally it will be assigned immediately.
It is important to pay attention to middle names – if you register with a name different from other official documents (passports, driver’s licence, birth certificate) you may have problems in future. This means be careful with your middle name – are you John Paul, John-Paul or Johnpaul. Also if you are married/divorced and have taken the name of your spouse, former spouse or combined your surname with your spouse or ex. make sure your fiscal code application contains the name you want to stick with. Once you are registered changing it might not be hassle free. Traditionally Italians do not take the surname of their spouse in official documents, keeping their birth names all their lives. This means that the system is not well set up to accept changes of name on marriage/civil partnership or patronymics.
Or you can ask us at Taxing.It – we can get you one entirely remotely. If you need any help or assistance to get your Codice Fiscale, we can help you! Just fill out the form here – This forms allows you to request, hassle-free, an Italian fiscal code number. The charge is Euro 52 plus Value Added Tax (a total of Euro 63.44).
If you need a “domicilio” in Italy, (address for service of document) we can provide the cost is Euro 190.32 per annum.