FOREIGN CITIZENS NOT RESIDENT IN ITALY
Foreign citizens can request a tax code in the following ways:
– Directly to the offices of the Revenue Agency located throughout Italy, once they have entered the country, by prior appointment at Direzioni Provinciali e uffici Provinciali territorio – Agenzia delle Entrate
– Through a special power of attorney delegating a person to submit the tax code application form, on their behalf, to the offices of the Revenue Agency located throughout Italy, pursuant to Article 1 of Ministerial Decree No. 281 of May 17, 2001.
For the legalization of foreign documents: Legalisation of documents – Ministero degli Affari Esteri e della Cooperazione Internazionale
– Through the Italian consular office responsible for your place of residence.
Please note that the request for a tax code has to be sent via email to ambstockholm.fiscalcode@esteri.it including only pdf attachments of the following:
- The form AA48 filled and signed;
- A copy of a valid identity document,
- The residence certificate (personbevis)
- A letter stating the reasons for the request.
The Office will evaluate the reasons supporting the application, which will be processed according to the workload and sent only in electronic format.
In particular:
Non-EU citizens who intend to stay in Italy are assigned a tax code:
– by the One-Stop Shop for Immigration, located in each Prefecture and responsible for issuing entry permits to foreign citizens who apply for a residence permit for employment or family reunification; Prefetture | Il portale delle Prefetture
– by the Police Headquarters, office of the State Police, for foreign citizens who apply for other types of residence permits. Questure sul web | Polizia di Stato
Study reasons
- EU students
Students who are staying in Italy can apply for a tax code directly in Italy at the offices of the Revenue Agency Home – Agenzia delle Entrate
- Non-EU students
Students who need to apply for a tax code can do so directly in Italy at the Police Headquarters responsible for issuing residence permits at the time of application. Prefetture | Il portale delle Prefetture
For further information, please consult the Revenue Agency’s Mini Guide to Tax Codes for Foreigners, available in various languages at: The Agency – Mini guide to tax codes for foreigners – Revenue Agency https://www.agenziaentrate.gov.it/portale/documents/20143/233505/Folder_CodiceFiscaleStranieri_ING.pdf/23b9c5b2-4713-155c-9e18-07e60798dbfa?t=1682082532628