fiscalcode@italylawfirms.com 
Does the Codice Fiscale expire?
No. Once issued, the number remains valid for life. A new code may be issued only if your legal name changes (e.g., marriage) or if the original code was generated using incorrect data.
General information
Does having a Codice Fiscale create tax obligations?
No. Obtaining a code does not by itself trigger tax liabilities. Tax obligations arise only if you own taxable assets in Italy, become tax resident (usually by residing more than 183 days per year) or earn income taxable in Italy.
Do non‑residents need a Codice Fiscale?
Non‑residents generally must get a code if they buy real estate, inherit property, open a bank account, sign a contract or bring a legal action in Italy. They apply through an Italian consulate or by delegating someone to the Revenue Agency.
Is the code mandatory for foreigners living or doing business in Italy?
Yes. Foreign citizens who work, study, buy property or conduct any formal activity in Italy must obtain a Codice Fiscale. Even tourists staying longer than 90 days or planning to open a bank account need one.
Who assigns the Codice Fiscale?
The Italian Revenue Agency (Agenzia delle Entrate) is the only organization that issues the code. The agency receives information from municipalities, one‑stop immigration services and police headquarters to generate codes for newborns, foreign nationals applying to enter Italy and applicants for residence permits. Consulates can request a code on behalf of non‑residents when they cannot delegate someone in Italy.
When was the Codice Fiscale introduced?
The code was introduced in 1973 to create a uniform identifier for all taxpayers and residents. Over 50 million people in Italy rely on it daily.
Is the Codice Fiscale only for tax purposes?
No. It functions much like a social security number in other countries but is used far beyond taxation. Pharmacies, employers, landlords and even libraries use it to verify identity. It is required to access public services, enter contracts and receive payments.
Can an association or foundation apply online?
In many cases, yes. Authorized intermediaries and legal professionals can apply online via the Agenzia delle Entrate portal or through accredited service providers. The digital certificate of registration (codice fiscale certificate) is issued electronically.
Are there different formats for individuals and entities?
Yes. Individual tax codes contain 16 alphanumeric characters derived from personal data (name, date and place of birth), while those issued to companies and associations consist of 11 numeric digits similar to a business tax ID number.
How can a foreign company or association obtain a codice fiscale in Italy?
Foreign entities without a permanent establishment in Italy can obtain a codice fiscale by filing an application with the Italian Revenue Agency (Agenzia delle Entrate) through their legal representative, an authorized lawyer, or a local proxy. The process requires submission of the entity’s founding documents, proof of registration in its home country, and the passport or ID of the representative.