How to get an Italian codice fiscale from abroad (2026)
To get an Italian codice fiscale (tax code) from abroad, most property buyers sign the request form AA4/8 and a written delegation, and a person they trust in Italy takes these documents, with a copy of their passport, to any office of the Agenzia delle Entrate (Italian Revenue Agency). The code is free, and at the counter it is usually issued the same day. Italian consulates abroad can also issue it, but many now do so only if you cannot appoint a delegate in Italy, and processing takes weeks rather than days.
What is a codice fiscale?
The codice fiscale is an alphanumeric code that identifies every person in their dealings with the Italian state. It is built from your surname, first name, date and place of birth, and sex. It is not a residence permit or a visa. You can hold one without living in Italy, and it does not expire when you leave.
It is issued by the Agenzia delle Entrate, either directly or through Italian consulates and, for non-EU citizens who move to Italy, through the immigration desk or police headquarters together with the residence permit.
Why do you need one to buy a home in Italy?
Italian consulates describe it as necessary for "any administrative obligation or contractual activity", and a property purchase involves several of both. In practice you will be asked for it at each of these steps:
- The written offer (proposta d'acquisto). Your details, including the code, go on the signed proposal.
- The preliminary contract (compromesso). It must be registered with the tax office, which is impossible without the buyer's code.
- An Italian bank account, if you open one, and any Italian mortgage application.
- The final deed (rogito). The notary identifies you by it and uses it to pay the purchase taxes and register the sale in your name.
- Utilities, condominium and local taxes. Electricity, gas and water contracts, the condominium's records and municipal property taxes all run on it.
Because the offer is often the first step, get the code before you start making offers. A good home rarely waits for paperwork. Our step-by-step guide from offer to deed shows where each document fits.
What are the ways to get it from abroad?
There are four routes. Which one suits you depends on whether someone can act for you in Italy and how fast you need the code.
| Method | Where | Documents | Typical timing |
|---|---|---|---|
| Delegate in Italy | Any Agenzia delle Entrate office | Signed form AA4/8, copy of your passport, signed delegation, the delegate's ID | Usually the same day at the counter |
| In person in Italy | Any Agenzia delle Entrate office | Form AA4/8, valid passport | Usually the same day |
| Italian consulate abroad | The consulate for the area where you live | Form AA4/8, passport copy, proof of address, a statement of why you need it | Usually one to several weeks; some consulates quote about 45 days |
| Email or PEC | An Agenzia delle Entrate office | Signed form AA4/8, copy of ID | Varies; the certificate comes back by the same channel |
Through a delegate (the usual route for buyers)
The Italian Ministry of Foreign Affairs states that a foreign citizen can give a special power of attorney to someone in Italy to present the request directly at an Agenzia delle Entrate office. Several consulates, including New York, Dublin and Hannover, point property buyers to exactly this route and mention a lawyer, a notary or a real estate agency as typical representatives.
The delegate brings your signed form, a copy of your passport, a signed delegation and their own ID. Ask your delegate whether the office wants a simple signed delegation or a formal power of attorney. Either way, it is separate from any notarised power of attorney you may later use to sign the deed.
In person at an Agenzia delle Entrate office
If you are already coming to Italy for viewings, you can apply yourself. EU citizens and non-EU citizens alike fill in form AA4/8 and show a valid passport or EU identity card. The code is normally issued at the counter. Check whether the office needs an appointment, especially if your trip is short.
Through an Italian consulate
Consulates issue the code to foreign nationals, but practice varies widely, and many now limit it:
- New York handles requests by email, but only when the code is needed for online procedures or when you cannot delegate someone in Italy. For property purchases it tells applicants to use a delegate.
- Manchester accepts applications by post only, asks for proof of why you cannot use a representative in Italy, and quotes an average of about 45 days.
- Toronto accepts requests by email and issues a paper certificate only.
- Dublin lists real estate among accepted reasons, accepts email or post, and states that the service is free.
- Miami does not issue it to foreign citizens and refers them to a delegate in Italy.
Check the website of your own consulate before you apply. Its rules, not a general guide, decide what it will accept.
By email or PEC to the Agenzia delle Entrate
The Agenzia delle Entrate also accepts some requests remotely: you send the signed request and a copy of your ID by email or PEC (certified email), and the certificate is sent back the same way. Before you rely on this from abroad, check the current instructions on agenziaentrate.gov.it or ask the office. Consulates still direct non-residents buying property to the delegate route.
How to apply: step by step
- Download form AA4/8. It is available on the Agenzia delle Entrate website in Italian and in an English-Italian version. Use the section for natural persons requesting a tax code.
- Fill it in from your passport. Copy your surnames, first names, date of birth and country of birth exactly as printed. Add your address abroad.
- Sign it by hand. Scan the passport page with your photo and signature.
- Choose your route. If someone can act for you in Italy, write and sign a short delegation naming them and attach a copy of their ID. Otherwise, check your consulate's rules or the remote channel.
- Send the documents. Give them to your delegate, or send them to the consulate or office in the format it asks for (often a single PDF, sometimes by post only).
- Receive the certificate. You get a certificato di attribuzione del codice fiscale (tax code certificate), on paper at the counter or as a PDF by email.
- Check every character. Compare the code and your details with your passport before you use it on an offer.
How long does it take, and what does it cost?
The code itself is free. Your only costs are postage, if your consulate wants paper, and whatever your delegate charges for their time.
Timing depends on the route. At an Agenzia delle Entrate counter it is usually the same day. Through a consulate, expect anything from about a week to six weeks or more, depending on the consulate and its workload. Plan for the slow case if you are about to start viewings.
What do you receive: card or certificate?
From abroad you get a certificate, not a card. The plastic card that Italians carry is the tessera sanitaria (health card), which also shows the tax code and goes to people covered by the Italian national health service. The certificate is a valid proof of your code for the bank, the notary and utilities. Keep the PDF safe and send it with your passport whenever you are asked for your code.
What are the most common mistakes?
Most problems come from small differences between documents. The code is calculated from your personal details, so one wrong letter produces a different code.
- Name order. Italian forms put the surname first. Writing your first name in the surname box creates a wrong code.
- Multiple or compound surnames. If your passport shows two surnames, or a hyphenated one, enter them exactly as printed.
- Married names. Use the surname shown in your passport, and keep it identical on the bank account, the contracts and the deed.
- Middle names. Include them, or leave them out, consistently with your passport.
- Place of birth. If you were born outside Italy, the form asks for the foreign country, not the city. Do not tick an Italian municipality.
- Applying twice. Several requests with slightly different details can leave you with two different codes. Use one route and keep the result.
If you find an error after issue, ask the Agenzia delle Entrate to correct it before you sign anything. A mismatch between your passport, your code and the deed is something the notary will raise on the day.
What about buying through a company?
A company needs its own tax code, separate from the codes of its directors. Foreign companies without an Italian base usually request it on a different form for entities (AA5/6), not AA4/8. The legal representative signing for the company will also need a personal code. Buying through a company changes the tax picture too, so discuss it with the notary or a tax adviser before your offer. Our guide to the real costs of buying property in Italy covers the taxes for private buyers.
FAQ
Do I need to be resident in Italy to get a codice fiscale?
No. Residence and the tax code are separate. Non-residents get one regularly, and it does not give you residence or any right to stay in Italy.
Can my spouse use my codice fiscale if we buy together?
No. Each buyer named in the offer, the preliminary contract and the deed needs their own code. Apply for both at the same time, ideally through the same delegate.
Does a codice fiscale expire?
No. The code stays the same for life, even if you leave Italy, sell the property or change passport. If your personal details change, ask the Agenzia delle Entrate to update its records.
Is a codice fiscale the same as an Italian tax return?
No. Having the code does not mean you must file an Italian tax return. Owning property in Italy can create Italian tax obligations, such as municipal property tax, so ask a tax adviser what applies to you.
Can I get a codice fiscale online with no one in Italy?
Partly. You can send the form to some consulates by email, and the Agenzia delle Entrate accepts some requests by email or PEC. Many consulates, though, only handle requests when you cannot appoint a delegate in Italy. Check your consulate's page first.
Do I need the codice fiscale for an Italian mortgage?
Yes. An Italian bank will not open a file without it. See our guide to getting a mortgage in Italy as a non-resident for the rest of the paperwork.
How Giusto helps
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Sources
- Codice Fiscale (italiani all'estero e cittadini stranieri) — Ministero degli Affari Esteri
- Codice Fiscale (February 2026) — Embassy of Italy in Vilnius
- Tax Code (Codice Fiscale) for foreign citizens — Consulate General of Italy in New York
- Codice fiscale for foreign citizens — Consulate of Italy in Manchester
- Codice fiscale — Embassy of Italy in Dublin
- Guida ai servizi agili — Agenzia delle Entrate
Figures as of October 2026. Rules change: always confirm with the notary or a tax adviser before signing.