The Italian tax code
FOR FOREIGN NATIONALS
The tax code for individuals is a unique 16-character alphanumeric code which identifies a citizen’s personal data:
- The first 3 letters identify the surname.
- The second 3 letters identify the name.
- The first 2 numbers identify the last 2 digits of the year of birth.
- Month of birth.
- The next two numbers are the day of birth (for women increased by 40).
- Characters 12 to 15 indicate the Italian municipality or foreign state of birth.
- The last character is calculated automatically by the system.
The tax code identifies a citizen in dealings with the public administration and, among other things, is mandatory to:
Purchase a Real Estate in Italy.
Become shareholder or director of an Italian company.
Be hired by an Italian company.
The tax code is valid only when issued and certified by the Revenue Agency and does not expire.
Documents and informations required.
In order to apply for an Italian tax code, it is mandatory to provide the Revenue agency with application forms, accompanied by one of the following documents:
- Valid residence permit.
- Valid passport, with visa (when required), or other document recognised by the Italian authorities.
- Proof of identity issued by the diplomatic or consular representations in Italy of the country of origin.
- Italian identity card.
Timeframe for issuance is about 5-7 business days.
FOR FOREIGN COMPANIES
In the Italian Companies Register, at national level, each company is uniquely identified by a tax code and a VAT number, which are generally the same.
In certain cases and for the completion of certain transactions, foreign companies without permanent representation in Italy are required to have an Italian tax code. In particular, the foreign legal entity must apply for an Italian tax code to:
Open an Italian representative office.
Purchase a Real Estate in Italy.
Register mortgages/pledges on Real Estate located in Italy.
Documents and informations required.
In order to apply for an Italian tax code, it is mandatory to provide the Revenue agency with application forms, accompanied by the following documents:
- Certificate of incorporation of the foreign company.
- Valid passport or other document recognised by the Italian authorities of the legal representative of the foreign company.
Timeframe for issuance is about 10-15 business days.
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