ABOUT THE TAX CODE PUBLISHED BY THE REVENUE AGENCY

COMMUNICATION DEPARTMENT
The tax code is a unique 16-character alphanumeric INSTITUTIONAL COMMUNICATION OFFICE
code which identifies a citizen's personal data:
Head of Department: Sergio Mazzei
✔ the first 3 letters identify the surname
Head of Office: Cristiana Carta
✔ the second 3 letters identify the name Editorial design and co-ordination:

✔ the first 2 numbers identify the last 2 digits of

Paolo Calderone,
Giovanni Maria Liprandi
the year of birth
Graphic design:
✔
✔
month of birth

the next two numbers are the day of birth (for

Graphic Station - Claudia Iraso
In collaboration with the
TAX CODE
women increased by 40) Services Division
FOR FOREIGN
✔ characters 12 to 15 indicate the Italian
municipality or foreign state of birth NATIONALS
✔ the last character is calculated automatically
by the system.

PURPOSE
The tax code identifies a citizen in dealings with the
public administration and is needed to register with
the Local Health Authority (ASL) and choose the
general practitioner.

The tax code is valid only when issued and certified

by the Revenue Agency and does not expire.

It is delivered by ordinary mail:

✔ to the address of residence, for resident
citizens

✔ to the domicile for tax purposes communicated

by the citizen at the time of the request, for non-
resident citizens.
TAX CODE FOR FOREIGN the Police Headquarters will assign the citizens a not yet have a tax code, may apply for one at any
provisional tax code and invite them to go to any Office of the Revenue Agency. The application
NATIONALS Office of the Revenue Agency to obtain the must be duly justified and accompanied by one of
(NON-EU COUNTRIES) permanent one. With the provisional tax code, the following documents:
the citizen can register with the Local Health
Foreign citizens arriving in Italy are assigned a tax Authority (ASL) and choose the general ✔ valid residence permit
code: practitioner. ✔ valid passport, with visa (when required), or
✔ by the Immigration Desk, operating in every other document recognised by the Italian
Prefecture and responsible for issuing entry authorities
UNREGISTERED OR UNACCOMPANIED
clearance to foreign nationals applying for
FOREIGN MINORS ✔ proof of identity issued by the diplomatic or
residence permits for employment or family consular representations in Italy of the country
reunification For unregistered or unaccompanied foreign
of origin
minors, the tax code is assigned by the Revenue
✔ by the Police Headquarters (Questura), State Agency upon request of the Local Health Authority ✔ Italian identity card.
Police office, for foreign nationals applying for department required to register the minor with
other types of residence permits. To apply for the tax code, applicants are required
the National Health Service. The Local Health
to submit the form AA4/8, filled in and signed, and
The Immigration Desk will assign a provisional Authority will communicate the tax code to the
a valid identity document, from among those listed
numerical tax code. When the residence permit is person with parental responsibility or to the
above. The form and instructions for completing it
issued, the foreign national is then assigned the person in charge of the facility hosting the minor.
are available on the “Form AA4/8 and instructions”
permanent one (made up of letters and numbers). page of the Revenue Agency website.
Individuals applying for a residence permit at the UKRAINIAN REFUGEES
Police Headquarters will immediately be assigned (special reception procedure)
the permanent tax code. Should two or more EU CITIZENS
Ukrainian citizens applying for temporary
individuals have data generating the same tax code,
the Immigration Desk or the Police Headquarters
protection will be assigned their permanent tax (EU COUNTRIES)
code by the Police Headquarters when submitting
will invite the citizen in question to go to any office EU citizens wishing to reside in Italy may apply for a tax
their application for a provisional residence
of the Revenue Agency which will issue the code by submitting form AA4/8 to a local office of the
permit. Should two or more persons have personal
permanent tax code after specific checks. Revenue Agency. The application must be duly justified
data generating the same tax code, the Police
Headquarters will assign the citizens a provisional and accompanied by a valid document (passport or
numerical tax code and invite them to go to any identity card valid for travel abroad).
FOREIGN NATIONALS SEEKING
office of the Revenue Agency to obtain the The tax code may also be requested at the Italian
INTERNATIONAL PROTECTION
permanent tax code.
consular representation in the citizen's country of
Foreign nationals applying for international
origin.
protection are assigned a tax code by the Police
Headquarters/Border Police when submitting PERSONS LEGALLY RESIDING IN ITALY EU citizens can use the National Health Service with the
their application. Should two or more individuals WITHOUT A TAX CODE health insurance card issued by their country of
have personal data generating the same tax code, Foreigners who are legally residing in Italy, but do residence (EHIC - European Health Insurance Card).