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What entities can obtain an Italian tax code (codice fiscale)?

The Italian tax code is not limited to individuals. It also identifies legal entities such as companies, associations, foundations, NGOs, public bodies, and other organizations operating in Italy. Each entity is assigned a unique 11-digit code that serves the same purpose as the 16-character personal tax code for individuals. It is mandatory for any organization carrying out transactions that have legal or fiscal relevance in Italy.