**NEWS FOR FOREIGN NATIONALS**
We would like to inform you that as from March 3rd 2025 foreign citizens, residing in Sweden, can obtain an Italian Tax Code applying directly in Italy at one of the offices of the Tax Revenue Agency www.agenziaentrate.it or can delegate a representative of theirs to submit the application on their behalf to one of the offices of the Agenzia delle Entrate located on Italian territory Direzioni Provinciali e uffici Provinciali territorio – Agenzia delle Entrate
1. What is the tax identification number:
The Tax Code is the alphanumeric code issued by the Italian Revenue Agency (Agenzia delle Entrate) provides a means of identification of foreign citizens in their relations with public authorities and other administrations. For individuals, it is determined on the basis of personal data and is made up of an expression of 16 alphanumeric characters.
2. What is it used for?
Any administrative fulfilment (payment of taxes, duties, fees, etc.) or negotiation activity (acceptance of inheritances, contracts with public or private entities, request for financing, sponsorships, leases or loans of real estate, etc.) requires the Tax Code of the person involved.
3. How can foreign citizens not residing in Italy request a Tax Identification Number?
Foreign citizens resident in Sweden have to delegate a person to submit the Tax Code application on their behalf directly to the offices of the Italian Revenue Agency, pursuant to art. 1 of the implementing Ministerial Decree no. 281 of 17 May 2001.
The addresses of the offices of the Italian Revenue Agency can be found on the website Direzioni Provinciali e uffici Provinciali territorio – Agenzia delle Entrate
The Tax Code can be also requested by the foreign citizen at the Italian Consular Office competent for residence only in cases where the Tax Code is necessary for procedures to be carried out online and/or for which the foreigner is unable to delegate a representative to submit the request to the Italian Revenue Agency.
The request for a Tax Code, to be submitted by filling out the appropriate AA4_8 form, must be submitted together with a copy of an identity document and an indication of the reasons for the request at the e-mail address stoccolma.consolare@esteri.it
We would like to inform you that we DO NOT process urgent applications for tax codes.
Applications correctly presented will be processed in 30 days.
For more information, please visit the website of the competent Consular office.
Students who need the Tax Code for pre-enrolment at the University can obtain it automatically on the UNIVERSITALY Portal universitaly.it/first-steps during the pre-enrolment application. The attribution of the Tax Code can be completed: by non-EU students at the Single Immigration Desk (Sportello Unico dell’Immigrazione) or at the Police Headquarters (Questura) at the time of applying for the residence permit; by EU students at the Italian Revenue Agency by submitting the AA4_8 form
Foreign citizens who need the Tax Code for the purchase of real estate property or for other commercial/financial assetsin Italy can delegate one of their representatives to request the Tax Code from the Italian Revenue Agency on their behalf.
Citizens of non-EU countries who intend to stay in Italy are assigned the Tax Code:
– by the Single Immigration Desk, present in each Prefecture and responsible for issuing entry clearance (nulla osta) to foreign citizens who apply for a residence permit for employment or family reunification;
– by the Police Headquarters, State Police office, for foreign citizens who apply for other types of residence permits.
Citizens of EU countries who intend to stay in Italy can apply for the Tax Code by submitting the AA4_8 form to a territorial office of the Italian Revenue Agency. The request must be motivated and accompanied by a valid document (passport or identity card valid for expatriation).
Foreign citizens who need the Tax Code in order to initiate legal proceedings in Italy may include among the powers of attorney attributed to the lawyer to whom they entrust the task of requesting the Tax Code at any office of the Italian Revenue Agency; the addresses of the offices of the Italian Revenue Agency can be found on the website www.agenziaentrate.it.