CODICE FISCALE

1. What is the Codice Fiscale and what is it used for?

The Codice Fiscale (CF) is a unique tax identification code assigned by Italy to individuals and entities (companies, associations, etc.) to unambiguously identify them in interactions with public authorities and the tax system.

It is issued by the Agenzia delle Entrate (Italian Revenue Agency) and serves as your official identifier in most public — and many private — procedures.

Where you need a Codice Fiscale

Any transaction with Agenzia delle Entrate or other public bodies.

Registration with the Comune (anagrafe) and obtaining permits/certificates;

Signing contracts: housing rental, mobile phone, internet, bank account, employment;

Accessing healthcare and obtaining the Tessera Sanitaria (your CF is printed on it);

INPS services, Modello 730, tax bonuses and benefits;

Creating SPID or using CIE/CNS for online public services;

Opening a bank account or Postepay;

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⚖️ 2. Legal Framework

D.P.R. 29 settembre 1973, n. 605 — establishment of the Codice Fiscale;

D.P.R. 22 luglio 1998, n. 322 — rules for non-residents and foreign nationals;

D.Lgs. 30 giugno 2003, n. 196 (Codice della Privacy) — protection of personal data linked to the CF;

Circolare Agenzia delle Entrate n. 95/2005 — application, renewal, and correction procedures.

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3. Structure of the Codice Fiscale

For an individual, the CF consists of 16 characters (letters and numbers) encoding:

Component	Content
Characters 1–3	Parts of the surname
Characters 4–6	Parts of the first name
Characters 7–8	Year of birth (last 2 digits)
Character 9	Month of birth (letter code)
Characters 10–11	Day of birth + gender (M: day; F: day+40)
Characters 12–15	Code of place of birth (municipality or country)
Character 16	Control character

Example: RSSMRA91T15Z404K = ROSSI MARIA, born 15.12.1991 in Rome.

Omocodia: When two people share the same name and date of birth, certain digits are replaced with letters according to official rules to ensure uniqueness.

⚠️ Online CF calculators provide only approximate results. The only legally valid code is the one officially issued and registered by the Agenzia delle Entrate.

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4. Who receives a Codice Fiscale

Italian citizens — automatically at birth;

Foreign citizens (EU and non-EU) who reside or temporarily stay in Italy and enter into legal or fiscal relations (renting housing, employment, study, healthcare) — must obtain the CF from the Agenzia delle Entrate;

Foreign workers may receive a CF automatically when registering at the Sportello Unico per l’Immigrazione or when applying for a permesso di soggiorno.

Physical formats

Format	Description
Paper certificate	Issued on the same day; full legal validity
Green plastic CF card	Mailed later; used by foreigners without SSN rights or Italians abroad
Tessera Sanitaria (blue card)	Issued once entitled to SSN; contains the same CF; effectively replaces the green card
Permesso di soggiorno	May also contain the CF — constitutes official confirmation

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🧩5. How to obtain a Codice Fiscale: where to go and what documents are needed

Who issues it

The official issuing authority is the Agenzia delle Entrate.

Where to apply

Option 1 — In person in Italy: At any local Agenzia delle Entrate office. No appointment needed in most smaller offices; in large cities (Milan, Rome) an online prenotazione (booking) may be required.

Option 2 — At an Italian Consulate abroad: Useful for students or workers under contract who have not yet entered Italy. Applications can also be submitted via the portale consolare of the relevant Italian consulate (where available).

Option 3 — Online (SPID/CIE):

📌 Since 2023, EU citizens and foreign nationals who already hold a SPID or CIE can request a duplicate certificate or verify their CF online at agenziaentrate.gov.it. First-time issuance for foreigners not yet registered in the Italian system still generally requires an in-person visit or consular application.

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Required documents

For non-EU citizens (extra-UE):

• A valid passport (with visa if required for entry);

• Completed application form AA4/8 (official Agenzia delle Entrate form).

For EU citizens:

• Passport or national ID card;

• Occasionally, proof of residence in Italy (residenza or dichiarazione di ospitalità).

For children:

• Passport or birth certificate;

• Parents’ documents with their CF;

• Application completed and signed by one parent.

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6. Procedure

Appointment or visit — go to any Agenzia delle Entrate office (or consulate abroad);

Submit documents — passport + completed form AA4/8;

Receive the CF — paper certificate issued same day;

Green plastic card — sent by post within a few weeks (not mandatory; paper certificate has full legal validity);

Registered in national databases — the CF is immediately usable for all administrative procedures.

⏱️ Processing time: same day for the paper certificate.

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7. Advice and practical notes

You can request the CF before obtaining a permesso di soggiorno — a valid passport is sufficient;

In case of errors (misspelled name, wrong date) — submit a correction to any Agenzia delle Entrate office using form AA4/8;

The CF never changes throughout your life — even after name, citizenship, or residence changes;

When personal data changes (e.g., surname after marriage) — update the Tessera Sanitaria or card, but the code itself remains the same;

If you already have SPID or CIE, you can download a duplicate certificate at agenziaentrate.gov.it — no office visit required.

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Useful links

• Agenzia delle Entrate: https://www.agenziaentrate.gov.it/
• INPS: https://www.inps.it/
• Normattiva: https://www.normattiva.it/
• Ministero dell’Interno: https://www.interno.gov.it/

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Frequently Asked Questions (FAQ)

1. Can I get a CF before my permesso di soggiorno? Yes. A valid passport (with applicable entry visa) is sufficient. A permesso or ricevuta postale supports the application but is not mandatory.

2. Where can I get a CF? At any Agenzia delle Entrate office in Italy, at an Italian consulate abroad, or — for duplicates — online at agenziaentrate.gov.it with SPID or CIE.

3. Can I obtain a CF online? First-time issuance for unregistered foreigners generally requires an in-person visit or consular application. If you already hold a CF and need a duplicate certificate, you can download it online at agenziaentrate.gov.it using SPID, CIE, or CNS — no office visit required.

4. How long does issuance take? Paper certificate: same day. Plastic card: mailed within a few weeks.

5. Does the CF change after marriage or a name change? No. The 16-character code is permanent. Update the physical documents (Tessera Sanitaria, certificate) with the new name, but the code stays the same.

6. Green CF card vs. blue Tessera Sanitaria — what’s the difference? The green card is a physical CF identifier only. The blue Tessera Sanitaria is the National Health Service card that also displays your CF. Once entitled to SSN healthcare, you receive the Tessera Sanitaria, which effectively replaces the green card.

7. Is there a fee? No. The CF is issued free of charge, including duplicates.

8. What if there is an error in my CF? Contact any Agenzia delle Entrate office with identity documents + a new completed form AA4/8 indicating the correction. Corrected certificate issued the same day.

9. Can issuance be refused? Refusal is rare. It can occur if documents are invalid, the passport has expired, or there is no legal basis for presence in Italy. Persons in irregular status may obtain a CF in exceptional cases for legitimate needs (e.g., healthcare) — this depends on local Agenzia delle Entrate practice.

10. Can I use online CF generators? Only to understand how a CF is constructed. The only legally valid CF is the one officially issued and registered by the Agenzia delle Entrate. A self-generated code has no legal value.