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Codice fiscale (Italian tax code)

Definition

The codice fiscale is Italy's 16-character tax code, issued by the Agenzia delle Entrate (Revenue Agency), that identifies every person in dealings with Italian public bodies. Foreign doctors and nurses need it to sign contracts, be paid and register with the national health service.

Also called: codice fiscale, Italian tax code, tax identification number Italy, codice fiscale stranieri, CF, form AA4/8, tesserino codice fiscale

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What is the codice fiscale?

The Revenue Agency describes the codice fiscale as a unique 16-character alphanumeric code built from your personal data:

  • three letters from your surname and three from your first name;
  • the last two digits of your year of birth, a letter for the month and two digits for the day (increased by 40 for women);
  • four characters for your Italian municipality or foreign country of birth;
  • a final check character calculated by the system.

A code is valid only when issued and certified by the Revenue Agency, and it does not expire. You need it to register with the local health authority (ASL), choose a family doctor and receive your tessera sanitaria.

Who issues it to non-EU health professionals

  • Sportello Unico per l'Immigrazione (immigration desk at the prefecture): if your employer applied for your entry for employment, it assigns a provisional numeric code. When your residence permit is issued you receive the permanent alphanumeric one.
  • Questura (police headquarters): when you apply for or renew a permesso di soggiorno, it assigns the permanent code straight away.
  • Italian consulate: non-residents abroad can apply in their country of residence.
  • Agenzia delle Entrate office: in any other case, with form AA4/8 and an identity document.

How to apply at the Revenue Agency

  1. Book an in-person appointment. The agency says first-time applicants, EU or not, must go to the counter so their identity can be checked.
  2. Fill in and sign form AA4/8.
  3. Bring a valid passport with visa where required, a residence permit, a consular certificate of identity with photo, or an Italian identity card. Non-EU citizens must also show they have the right to stay in Italy, even temporarily.
  4. Give your tax domicile, where the card will be sent by ordinary post.

EU citizens who plan to live in Italy use the same form AA4/8 at a Revenue Agency office with a passport or an identity card valid for travel, and can also apply through the Italian consulate in their home country. Resident citizens receive the card at their address of residence; non-residents at the tax domicile they give.

Common problems

  • Living with a provisional number. The numeric code from the immigration desk lets you register with the ASL, but you should obtain the permanent code once the permit is issued.
  • Duplicate codes. If two people's data generate the same code, the immigration desk or Questura sends you to the Revenue Agency, which issues a code after specific checks.
  • Wrong data. If your name or birth details are wrong on the card, ask any Revenue Agency office for a corrected one, showing a valid identity document.
  • Lost card. You can request a duplicate online or at an office; the code itself does not change.

Check that your code is spelled the same way on your employment contract, recognition papers and Ordine application; mismatches slow everything down.

Questions

Yes. The Revenue Agency says non-residents abroad can apply through the Italian consulate in their country of residence. If your employer is bringing you in for work, the immigration desk will assign one during the entry procedure.

No. The Revenue Agency says the code does not expire. The plastic tessera sanitaria that also carries the code does have an expiry date.

A number the Sportello Unico assigns when your employer applies for your entry for work. You can use it to register with the local health authority until you receive the permanent alphanumeric code with your permit.

No. The codice fiscale is your tax code. The tessera sanitaria is the health card issued when you join the national health service, and it shows your codice fiscale.

For a first codice fiscale at the Revenue Agency, yes: first-time applicants must attend in person so their identity can be verified.

Request a duplicate online through the Revenue Agency or at one of its offices. Your code stays the same.

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