The Tax code: how can apply for it and what it is for

The tax code is defines as  “an identification code attributed to each citizen at birth, for tax purposes. For individuals, it is composed of sixteen alphanumeric characters. It is used by the tax registry to record and check relevant data to the tax authorities.” As for foreign citizens, it is generated at the very moment in which they apply for entry into the territory.

However, it is necessary to make the difference between the Tax Code Card and the Health Card. For Italian or foreign citizens registered in the National Health Service, the Health Card acts as a Tax Code Card too.

The tax code is an essential document as it must be provided in any situation such as: opening a bank account, collecting a payment, buying and selling real estate or a car, collection, refund of taxes.

Materially, the tax code as a document can be obtained by requesting it from the Revenue Agency, using the model AA4 / 8.

In the request for attribution, the personal details and tax domicile where the card will be delivered with the indication of the tax code assigned, must be correctly indicated.

Together with the request, an Italian citizen or citizen of a European Union state must show a valid identification document. For minors, the request is presented by the parent who shows their identity document.

Citizens from a non-EU country exhibit, alternatively:

  • a valid passport, with relative Visa (when required), or other document recognized by the Italian authorities
  • proof of identity issued by the diplomatic or consular representation in Italy of the country of origin (with relative photo of the person)
  • a valid residence permit
  • the identity card issued by the municipality of residence.

While waiting for the Card to be delivered by post, the Revenue Agency issues a Certificate of Attribution of the Tax Code. For those who are also entitled to access to the services of the Italian health system, they will receive the Health Card instead of the tax card.