fiscalcode@italylawfirms.com 
The parent must provide the child’s passport, proof of parental rights (e.g., birth certificate), and their own ID. For newborns in Italy, the municipality automatically assigns the code when registering the birth.
Yes. If a foreign citizen needs the code to file legal proceedings in Italy, the power of attorney can authorise the lawyer to apply for a Codice Fiscale at any Revenue Agency office. Lawyers often assist clients purchasing property to ensure the code is accurate.
A delegate must present their own identification and a copy of the applicant’s identification. The delegate may also need a signed authorisation or a power of attorney if acting on behalf of an adult.
Yes. Parents or guardians may request a Codice Fiscale for minors or persons with limited capacity to act. Heirs may apply for deceased persons. Social welfare bodies, detention centres, banks and other institutions may request codes on behalf of individuals for legitimate reasons. In each case, the representative must provide a valid ID and proof of identity of the person they represent.
Yes, but only in limited circumstances. The consulate in Edinburgh explains that non‑Italians who do not reside in Italy must normally delegate someone to apply in Italy. Consulates issue a Codice Fiscale only when the applicant cannot delegate anyone or when the code is needed exclusively for online procedures. Applicants must reside within the consular district and provide a completed form, ID, proof of address and reason for requesting the code.
People residing in Italy who are entitled to the National Health Service automatically receive a health card (tessera sanitaria) with their Codice Fiscale printed on it. Those who are not entitled to health care receive only a paper certificate or tax code card; non‑residents cannot obtain the plastic health card.
Individuals use Form AA4/8 (“Application for tax code, notification of change of details and requests for a tax code card/duplicate of the national health system card”). The form can be downloaded from the Revenue Agency website or filled remotely through a Power of Attorney.
Applicants must present a valid passport or national identity card. Non‑EU citizens also need a visa or residence permit (or entry stamp) depending on their status. Some offices may request proof of address or an enrollment certificate for students.
