Codice Fiscale: how to get an Italian tax code as a buyer or new resident

What the Codice Fiscale is

The Codice Fiscale is a code of 16 letters and digits, built from your personal data: surname, first name, year, month and day of birth (for women the day is increased by 40) and place of birth.

Only the code issued and certified by the Agenzia delle Entrate is valid. It has no expiry date and is sent by post: to the registered address for residents, to the tax address given in the application for non-residents. The many online calculators only compute the code, they do not replace the application.

What you need it for

According to the Agenzia delle Entrate it identifies you in dealings with the administration and is required to register with the national health service (ASL) and choose a family doctor.

In practice notaries, agents and banks also ask for it: for the preliminary and purchase contracts, for a rental contract, for a bank account and for tax payments.

How to apply as an EU citizen who is in Italy

You fill in form AA4/8, sign it and state the reason for the application. The form is free on the Agenzia delle Entrate website.

You hand it in at a local office of the Agenzia delle Entrate together with a valid passport or ID card. Incomplete or unsigned applications are rejected.

If you do not live in Italy, for example as a buyer from abroad

According to Italian consulates, non-residents appoint a person in Italy to file the application with a power of attorney (procura) directly at the Agenzia delle Entrate. The basis is Article 1 of Ministerial Decree 281/2001. Anyone who wants to buy property in Italy must therefore appoint a representative.

Consulates now accept applications only in narrow cases, some only from people in their own district. Older guides still list the consulate as the normal route. Ask the Italian consulate responsible for your place of residence beforehand, practice differs.

If you come from a non-EU country

If you move to Italy you normally receive the code when you apply for your residence permit, through the Sportello Unico per l’Immigrazione or the Questura. For a pure property purchase without residing in Italy, the same rule as for non-residents applies: an authorised representative applies for you.

Living and buying property on Lake Iseo

Frequently asked questions

Do I need a Codice Fiscale to buy a house in Italy?

Yes. You need an Italian tax code for the preliminary and purchase contracts. Apply in good time before the notary appointment.

How much does the Codice Fiscale cost?

Form AA4/8 is available free of charge. The official pages we read do not mention a fee for issuing the code. If in doubt, ask the Agenzia delle Entrate.

Does the Codice Fiscale expire?

No. The code issued by the Agenzia delle Entrate has no expiry date.

How long does it take to get it?

The Agenzia delle Entrate does not state a fixed time in its leaflet. The code is delivered by post, so allow enough lead time before the notary appointment.

Is a Codice Fiscale from an online calculator enough?

No. Only the code issued and certified by the Agenzia delle Entrate is valid.

Sources

• Agenzia delle Entrate: leaflet on the Codice fiscale for foreigners (PDF, Italian, March 2023)
• Italian Consulate Edinburgh: new procedures for non-residents (March 2025)
• Idealista: checklist for moving to Italy (German)
• Impatria: buying a house in Italy from abroad (German)

This guide is not legal or tax advice. The information is based on the sources listed and valid as of the date shown. Rules and prices change: check them with the competent authority, a notary or a lawyer before you decide.