codice fiscale

Codice Fiscale for Foreigners and Companies in Italy

By Elena Riva, Formation and Register Lead, Milan · Reviewed by Andrea Sala · Updated 12 October 2026

Rules as in force in 2026 · next review January 2027

Every Italian tax code comes from one issuer, the Agenzia delle Entrate, whose code is the only valid one.

The codice fiscale is Italy's tax identification number, identifying people and entities in every dealing with public bodies. Only the Agenzia delle Entrate issues a valid code: 16 letters and numbers for a person, 11 digits for a company. A non-resident applies at their Italian consulate or an Agenzia office; a new company receives its code at incorporation.

What is the codice fiscale, and is it Italy's tax ID?

The Agenzia delle Entrate (Italy's Revenue Agency) calls the codice fiscale the instrument that identifies persons and other subjects in all dealings with public bodies (Agenzia delle Entrate, Il Codice Fiscale). "Tax ID", "tax code", "fiscal code" and "Italian tax identification number" are English names for this one number. "NIF" and "CIF" are not Italian terms.

The statute behind it is D.P.R. 605/1973 on the anagrafe tributaria (national tax registry). Natural persons, legal persons, and companies, associations and other organisations without legal personality are entered in it, each with a code (Art. 2). The articles this guide cites are printed in force to 31 December 2026.

A company carries a code too: its Register of Companies number is its code and, save exceptions, its VAT number (Registro Imprese). For a founder, the personal code is the first of the Italian numbers: the notary asks for it at the deed, and an individual's VAT declaration states it. The formation those numbers lead to is set out on the company formation page.

What does an Italian codice fiscale look like?

There are two formats, one for people and one for entities. This guide prints no sample code.

A person's code, 16 characters

Sixteen letters and numbers built from personal data: three consonants of the surname, three of the given name, two digits for the year of birth, a letter for the month, two digits for the day (plus 40 for women), four characters for the place of birth and a check letter (Agenzia, short note on the code).

A company's or other entity's code, 11 digits

Eleven numbers: the first seven a progressive number, the next three the office code, the last a check character (Agenzia, information sheet for form AA5/6).

When two people would share one code

Two people whose data produce the same code are a case of omocodia (a shared computed code); the Agenzia then gives each a new code computed from the original (Agenzia, answers to citizens' questions).

Who needs a codice fiscale in Italy?

Anyone obliged to state their own code in the acts listed in Art. 6 of D.P.R. 605/1973 must apply for it, and the tax office may assign one on its own initiative; where the office assigns a provisional code on its own initiative, the person must apply for the definitive code within six months of its issue (Art. 3, as in force in 2026).

Art. 6, in its text in force to 31 December 2026, lists the acts that carry the code (Art. 6 D.P.R. 605/1973): among them the registration request of a registered deed (Art. 6(1)(b)), applications to the business registers (Art. 6(1)(f)) and a bank's acts on opening or closing a continuing relationship (Art. 6(1)(g-quinquies)), where the code meets a corporate bank account in Italy. None names a founder or a director as such.

One person holds one code: applying more than once is among the acts the Art. 13 penalty names. After a lawful change of name, surname, sex, place or date of birth, a new code is requested within six months, the old one serving meanwhile as a provisional code (Art. 4 D.P.R. 605/1973, as in force in 2026).

Who issues the code, and where can a foreigner apply?

Only the code the Agenzia delle Entrate issues is valid, and four doors lead to it: the Agenzia itself, on request; the sportello unico per l'immigrazione (single desk for immigration), for foreigners applying to enter for work or family reunification; the questura (police headquarters), for foreigners applying for or renewing a residence permit; and, for residents abroad, the Italian diplomatic or consular mission of their country of residence (Agenzia delle Entrate).

The applicant receives a certificato di attribuzione (certificate of assignment), used until a card arrives by post: the Tessera Sanitaria (health card) for those enrolled in the national health service, or the Tesserino del codice fiscale (code card) for those who are not. Each consular mission sets its own conditions; this guide names none and gives no turnaround for any country.

no term no published term for the door

Agenzia delle Entrate: the only valid code

  • A person

    three doors

    • Italian consular missionAA4/8a person living abroad, at the mission of the country of residence; the form signed by the applicant and a copy of a valid identity document; no published term
    • An Agenzia officeAA4/8a person in Italy, first code: an appointment booked and attended in person; a valid passport or another listed document, and proof of the right to stay if non-EU; no published term
    • Sportello unico or questurain the procedureentry for work or family reunification at the sportello unico per l'immigrazione (single desk for immigration); applying for or renewing a residence permit at the questura (police headquarters); no published term
  • A company or other entity

    two doors

    • An Agenzia office or its web serviceAA5/6an entity with no VAT-relevant activity: the web service Consegna documenti e istanze (delivery of documents and requests), PEC to any provincial directorate, in person after booking, or registered post; no published term
    • The incorporation filingComunicazione Unicaa new Italian company: the notary files, and the single filing returns the company's code

No door is ranked or marked faster: each serves a different applicant, and all five lead to the same issuer.

Five doors, one issuer, and no door with a published term.

How do you get a codice fiscale from abroad?

Non-resident individuals can apply to the Italian consular authorities of their country of residence (Agenzia, English page for foreign citizens); a mission may ask for more than the national form.

  1. Check whether a code already exists

    An old code is reused, never requested again; applying twice is among the acts the Art. 13 penalty names. Look for an earlier certificate or card.

  2. Complete form AA4/8

    Write in block capitals and complete the foreign-residence box. The form takes no special characters: a surname such as Müller is written Mueller, under a ministerial decree of 2 February 2009 (Agenzia, AA4/8 instructions).

  3. Sign it yourself

    The applicant signs and attaches a copy of a valid identity document; the non-EU documents are listed in the next section.

  4. File it

    At the Italian consular mission of the country of residence, or at any Agenzia office. A delegate who files shows their own valid identity document and a copy of the applicant's.

  5. Receive the certificate

    The certificate of assignment comes first, then the card by post. No national term is published for this route.

How do you get a codice fiscale in Italy?

A foreign citizen's first code at an Agenzia office, EU or non-EU, needs an appointment booked and attended in person, so that the applicant can be identified (Agenzia delle Entrate). A non-EU applicant shows one of the first four and proves the fifth (Agenzia, English page):

  • A valid passport, with a visa where one is prescribed
  • A consular certificate of identity with a photograph
  • A valid residence permit
  • A municipal identity card
  • Proof of the right to stay in Italy, even temporarily

Entry for work or family reunification: the code comes from the sportello unico. A residence permit: from the questura. No term is published for the appointment or the issue.

A row of white waiting-room seats against a wall
A foreign citizen's first code at an Agenzia office is issued at the counter, by booked appointment, for identification in person.

Can you get a codice fiscale online?

For a foreigner's first code at an Agenzia office, no: presence at a booked appointment is compulsory, so that the applicant can be identified.

The same page describes form AA4/8 sent by PEC (posta elettronica certificata, certified email) by a person without a code, with an identity document for an Italian or EU citizen unless digitally signed. Since presence stays compulsory for a foreigner's first code, this guide promises no fully online route for a foreigner.

A company's route is remote. Form AA5/6 may be filed through the Agenzia's web service Consegna documenti e istanze (delivery of documents and requests) or by PEC to any provincial directorate, signed digitally or by hand with a copy of the signatory's identity document (Agenzia delle Entrate, form AA5/6).

Can you use a codice fiscale generator?

No. The Agenzia delle Entrate states that the only valid code is the one it issues, never one generated by software or procedures it does not run (Agenzia delle Entrate). Online calculators compute a string from personal data; that string is not a code, and this guide links none.

For a founder, a generated string given to a notary or written into a form is a number the Agenzia says is not valid. The real routes are the consulate abroad or an Agenzia office in Italy.

How do you find or check a codice fiscale?

A person's code is printed on the certificate of assignment, then on the Tessera Sanitaria for those enrolled in the national health service, or on the Tesserino del codice fiscale for those who are not (Agenzia delle Entrate).

The Agenzia's free service Verifica codice fiscale (tax code check) confirms that a person's code exists and matches the personal data, as its answers to citizens' questions describe it. It is described for individuals; this guide does not say a company's code can be checked with it.

A company's code is listed, with its VAT number, on its visura camerale (extract), an information document with no certifying value (Registro Imprese): a way to read the code, not proof of it. Extracts and certificates are explained in the guide to the Italian Register of Companies.

Forming an Italian company with founders abroad? Before the deed, we list the persons and entities whose codes the structure needs, and the route each one takes.

How long does it take, and what does it cost?

No national term is published for the consular route, an Agenzia appointment, form AA5/6 or an apostille, so this guide gives no time and no estimate. The statutory terms start at the deed (the table on a new company's code, below).

No fee for the code appears on the Agenzia delle Entrate's pages on the code. One Italian consulate's page states that the code is issued free of charge and does not expire once assigned; that is one consulate's statement, not a rule for every route.

A company's papers carry other costs: the apostille or legalisation of foreign documents, and their translation into Italian, declared conform by an official translator or the consular office (Ministry of Foreign Affairs). This guide prices none of them.

Does a foreign company need its own codice fiscale?

A non-individual that needs a code and carries on no VAT-relevant activity requests it with form AA5/6 (Agenzia delle Entrate, form AA5/6). Whether a given parent needs one turns on the rules at the deed, below; this guide concludes it for no parent.

  1. Gather the proof that the entity exists

    Documents showing it exists as a legal subject: the Agenzia gives the deed of incorporation or establishment, collegiate acts and court orders as examples, not as a closed list.

  2. Prepare the foreign papers for use in Italy

    In Hague Convention states the apostille (postilla) replaces legalisation; documents are translated into Italian and declared conform by an official translator or the consular office (Ministry of Foreign Affairs). The AA5/6 page does not say whether its file needs this.

  3. Complete form AA5/6

    Signed by the entity or its representative, with the name or corporate name and the tax domicile, street, number and postal code (Art. 4 D.P.R. 605/1973, as in force in 2026). An entity without legal personality adds at least one representative's data.

  4. Sign it

    Digitally, or by hand with a copy of the signatory's identity document. Whether the signatory needs a personal code first is not stated.

  5. File it, also through an appointed delegate

    By the web service Consegna documenti e istanze, by PEC to any provincial directorate, in two copies at any office after booking, or by registered post. No term is published for the answer.

Whose codes does a group structure need, and in what order?

A group first lists the parties to the deed and those who sign for them: each natural-person founder, the corporate founder, the person who signs for it and each director to be registered. It checks who already holds a code, then runs the requests side by side, since no door has a published term. The deed and the single filing come last. The table lists routes, not a recommendation.

Who applies for a code, by which form and door, with which documents. Only the Register entry has a statutory term; no other door has a published one.
ApplicantFormChannel and actorDocumentsPublished term
A person living abroadAA4/8The Italian consular mission of the country of residence, or any Agenzia office; a delegate may fileThe form signed by the applicant; a copy of a valid identity document; whatever the mission addsNone published
A person in Italy, first code (EU or non-EU)AA4/8An Agenzia office, by booked appointment attended in personA valid passport with a visa where prescribed, a consular certificate of identity, a residence permit or a municipal identity card; proof of the right to stay if non-EUNone published
A person entering for work or family reunificationAssigned in that procedureThe sportello unico per l'immigrazioneThose of the entry procedure (not listed here)None published
A person applying for or renewing a residence permitAssigned in that procedureThe questuraThose of the permit procedure (not listed here)None published
A company or other entity with no VAT-relevant activity (a corporate founder)AA5/6Web service, PEC to any provincial directorate, in person after booking, or registered post; also through a delegateProof that the entity exists (deed, collegiate acts, court orders); a digital signature, or a handwritten one with an identity-document copy; foreign papers apostilled or legalised and translated where used in Italy (whether AA5/6 requires this is not stated)None published
A new Italian companyNone of its own: the incorporation filingThe notary files; the Register and the Agenzia act on the single filingThe deed and the Comunicazione Unica with the code and VAT-number requestsRegister entry within 10 days of protocol, 5 if electronic

Sources: Agenzia delle Entrate; Ministry of Foreign Affairs; Registro Imprese; Art. 11(8) D.P.R. 581/1995.

Do you need a codice fiscale before signing the deed of incorporation?

In the texts in force to 31 December 2026, the code goes in the registration request of a registered act, for the subjects of its immediate legal effects (Art. 6(1)(b)), and in applications to the business registers (Art. 6(1)(f)). The notary, as pubblico ufficiale (public official), must ask the parties for it (Art. 11 D.P.R. 605/1973).

The statute also provides for a missing code. If a party declares it does not know its own code, the notary notes this with the Art. 4 elements, without prejudice to the Art. 13 penalties. For a non-resident to whom no code was assigned, the duty is met with the Art. 4 data and the foreign domicile or seat (Art. 6 D.P.R. 605/1973).

No source this guide relies on shows whether a notary or the Register accepts a founder or director identified this way, so this guide neither promises nor denies that a deed can be signed without a code. The deed itself is covered in the deed of incorporation guide and in S.r.l. registration for a non-resident.

Hands over a blank clipboard, one holding a pen
At the deed the notary must ask each party for its code (Art. 11 D.P.R. 605/1973, as in force in 2026).
RuleWhat it saysWhat no source shows
Art. 6(1)(b)The code is stated in the registration request of a registered act, for the subjects of its immediate legal effectsWhether a founder's code is checked before the deed; no source names founders
Art. 6(1)(f)The code is stated in applications to the business registers, for the person who carries on the activityWhether a director who is not a founder needs a code first
Art. 11The public official who draws the act must ask the parties for their code, and notes with the Art. 4 elements what a party says it does not knowHow a notary applies the note in practice
Art. 6, paragraph on non-residentsFor a non-resident to whom no code was assigned, the duty is met with the Art. 4 data and the foreign domicile or seatWhether notaries, the Register or a bank (Art. 6(1)(g-quinquies)) accept it
From 1 January 2027Art. 6 is shown repealed by D.Lgs. 141/2026, which approves a consolidated text on filings and assessmentThe successor articles and the date from which they apply

D.P.R. 605/1973 as in force to 31 December 2026: each rule on the code at the deed, and what no source shows.

Sources: Normattiva, D.P.R. 605/1973 Arts. 6 and 11, and D.Lgs. 141/2026.

Codice fiscale, partita IVA or a foreign tax ID: which number is which?

For a company, "tax ID" can mean three numbers. The code and the VAT number coincide for companies, save exceptions, and differ for individual businesses; the Register number is the business's code (Registro Imprese).

For an individual, the code comes first. A person starting a business makes the VAT declaration within thirty days to a local office of the Agenzia, and an individual's declaration states the code (Art. 35 D.P.R. 633/1972, text in force to 31 December 2026). The next step for a person is registering for VAT in Italy as a foreigner.

Forms AA4/8 and AA5/6 request the code; AA9/12 and AA7/10 are VAT declarations that state it.

A foreign business identifying itself directly for VAT names its home VAT number or, failing that, its own State's tax identifier (Art. 35-ter(2)(c) D.P.R. 633/1972, text in force to 31 December 2026, shown repealed from 1 January 2027 by D.Lgs. 10/2026). That number does not replace the Italian code; the VAT page for a foreign company is linked at the end.

Three numbers, one company

  • Codice fiscale

    the Italian tax code

    • For a companyits Register of Companies number is its code: 11 digits
    • For a person16 letters and numbers; the personal code comes first, and the notary asks for it at the deed
  • Partita IVA

    the VAT number

    • For a companycoincides with the code, save exceptions
    • For a sole traderdiffers from the code; the VAT declaration, made within thirty days, states the code (Art. 35 D.P.R. 633/1972, text in force to 31 December 2026)
    • with the code coincide for a company
  • Home tax identifier

    of a foreign company

    • In a direct VAT identificationits home VAT number or, failing that, its own State's tax identifier (Art. 35-ter(2)(c) D.P.R. 633/1972, text in force to 31 December 2026)
    • with the code never a substitute for the Italian code

Forms AA4/8 and AA5/6 request the code; AA9/12 and AA7/10 are VAT declarations that state it.

Three numbers, one company: code and VAT number coincide, save exceptions; the home identifier never replaces the code.

Where does a new Italian company's codice fiscale come from?

From the incorporation filing. The Comunicazione Unica (single filing) carries the Register entry and the requests for the code and the VAT number, with the INPS and INAIL requests (Registro Imprese, Comunicazione Unica). Since 12 February 2026 it goes through DIRE, which replaced the ComUnica software; the chamber confirms the entry to the company's PEC.

The statutory and procedure terms that follow once the codes are in hand, each with its rule; the texts marked so end on 31 December 2026.
StepTermRule and source
The notary files the deed of incorporation with the RegisterWithin 10 daysArt. 2330(1) c.c., as amended by Law 12/2019, in force 13 February 2019 (Modena Chamber of Commerce)
The Register enters the companyWithout delay and within 10 days of protocol; 5 days for an application on electronic mediaArt. 11(8) D.P.R. 581/1995
The single filing is confirmedThe chamber within 5 days; each agency within 7 daysGuidaComUnica (Registro Imprese), a procedure term
A person starting a business makes the VAT declarationWithin thirty days; an individual's declaration states the codeArt. 35(1) and (2)(a) D.P.R. 633/1972, text in force to 31 December 2026
A new code after a change of name, surname, sex, place or date of birthWithin six months of the change; the old code is provisional meanwhileArt. 4 D.P.R. 605/1973, text in force to 31 December 2026
Another person's code is communicated in writingAt least ten days before the deadline for stating it; otherwise the stating party may turn to the tax administration with the Art. 4 dataArt. 6 D.P.R. 605/1973, text in force to 31 December 2026

No term is published for the consular route, an Agenzia appointment, form AA5/6 or an apostille.

Sources: Modena Chamber of Commerce; Normattiva; GuidaComUnica (Registro Imprese).

What changes for the codice fiscale on 1 January 2027?

Arts. 4, 6, 11 and 13 of D.P.R. 605/1973 are printed in force to 31 December 2026. From 1 January 2027, Art. 6 is shown repealed by D.Lgs. 5 August 2026 n. 141, and Art. 13 by D.Lgs. 5 November 2024 n. 173 as modified by D.L. 31 December 2025 n. 200. What replaces Arts. 4 and 11 is not stated here.

D.Lgs. 141/2026 approves a consolidated text on filings and assessment (Art. 1(1)). Its annex, Part I, Title I, Chapter I, is headed Anagrafe tributaria e codice fiscale dei contribuenti (tax registry and taxpayers' tax code) (D.Lgs. 141/2026). Normattiva prints 7 August 2026 as the decree's entry into force; this guide gives neither the date from which the annex applies nor any new article number.

The Art. 13(1) penalty is printed in lire, from 200,000 to 4,000,000, for not applying in time or applying twice, omitting or misstating a code, and a public official's breach of Art. 11. Lire convert to euro at the fixed rate from 1 January 2002 (Art. 51 D.Lgs. 213/1998); this guide prints no euro amount.

From our practice: the codes behind one S.r.l. with foreign founders

A worked example, built only from the rules on this page, not a client case. A foreign parent company and two individuals living abroad, one of them the future director, form an S.r.l. The file lists four parties: the two individuals, the parent and the person who signs for it.

The individuals apply through their consulates with form AA4/8. The parent's papers are apostilled and translated where used in Italy, and form AA5/6 is filed if the parent needs a code. At the deed the notary asks each party for its code; the single filing returns the company's own.

On such a file we check who already holds a code, list the parties and their routes, and coordinate the documents with the notary. Each route is decided with the client.

Elena Riva, Formation and Register Lead, Milan. Elena Riva coordinates the formation file from the first identity document to the Register entry: the tax codes, the documents the notary needs and the company PEC.

Sources

  1. D.P.R. 605/1973, Art. 6: the acts that carry the code and the non-resident rule (Normattiva). Text in force to 31 December 2026.
  2. D.P.R. 605/1973, Art. 11: the public official asks for the code (Normattiva). Text in force to 31 December 2026.
  3. D.P.R. 605/1973, Art. 4: the content of the request and a new code after a change of personal data (Normattiva). Text in force to 31 December 2026.
  4. D.Lgs. 141/2026: the consolidated text on filings and assessment (Normattiva).
  5. D.P.R. 633/1972, Art. 35: the VAT start declaration (Normattiva). Text in force to 31 December 2026.
  6. Il Codice Fiscale: what it is, who assigns it, the appointment rule, generated codes (Agenzia delle Entrate).
  7. Tax identification number for foreign citizens (Agenzia delle Entrate, English page).
  8. Codice fiscale, form AA5/6: how to request it (Agenzia delle Entrate).
  9. Codice fiscale, partita IVA and REA number of a business (Registro Imprese).
  10. Comunicazione Unica d'impresa: the single filing (Registro Imprese).
  11. Legalisation of documents and the apostille (Ministry of Foreign Affairs).
  12. Deposit of the deed of incorporation within 10 days (Modena Chamber of Commerce).

Also cited, by name: Arts. 2, 3 and 13 D.P.R. 605/1973 and Art. 51 D.Lgs. 213/1998 (Normattiva); Art. 35-ter D.P.R. 633/1972 (Normattiva); Art. 11(8) D.P.R. 581/1995 (Normattiva); the Register's pages on the visura and on its tools, and the GuidaComUnica (Registro Imprese); the Agenzia's short note on the code, its AA5/6 information sheet, the AA4/8 instructions and its answers to citizens' frequent questions; one Italian consulate's page on the code.

Frequently asked questions

What is the Italian codice fiscale, and is it the same as a tax ID?

It is Italy's tax identification number, the instrument that identifies people and entities in every dealing with public bodies. A person's code has 16 letters and numbers; a company's or other entity's code has 11 digits. Tax ID, fiscal code and tax code are English names for the same number.

Can a foreigner get a codice fiscale, or only Italian citizens?

Foreigners can. A resident abroad applies to the Italian consular mission of their country of residence; a foreigner entering for work or family reunification, or applying for a permit, receives it at the sportello unico or the questura; at an Agenzia office a foreigner's first code needs a booked appointment in person.

How do I get a codice fiscale from abroad?

A non-resident individual applies to the Italian consular authorities of their country of residence with form AA4/8, signed by the applicant, and a copy of a valid identity document. Each mission may ask for more, and its own conditions are not listed on this page.

Can I get a codice fiscale online?

Not for a foreigner's first code at an Agenzia office: an appointment in person is compulsory. The Agenzia describes form AA4/8 sent by PEC for a person without a code, but the same page requires presence for a foreigner's first code. A company can file form AA5/6 by PEC or through a web service.

How long does it take to get a codice fiscale?

No national term is published for the consular route, for an appointment at an Agenzia office, for form AA5/6 or for an apostille. This page therefore gives no time and no estimate; the statutory terms it does print start at the deed of incorporation.

What does a codice fiscale cost?

No fee for the code appears on the Agenzia delle Entrate's pages on the code, and one Italian consulate's page states that the code is issued free of charge. The apostille, legalisation and sworn translation of a company's foreign papers are separate costs, which this page does not price.

Do I need a codice fiscale before signing the deed of incorporation?

The statute in force in 2026 puts each party's code in the registration request and has the notary ask for it. For a non-resident with no code, the duty is met with the personal data and the foreign seat, and the notary notes what a party does not know. No source shows how a notary or the Register applies this.

Does my foreign parent company need an Italian codice fiscale?

The code duty, as in force in 2026, reaches each party on whom a registered deed's effects fall. A non-individual that needs a code and carries on no VAT-relevant activity applies with form AA5/6, and the statute's fallback covers a non-resident to whom no code was assigned. Which rule applies to a given parent is not concluded here.

Does the person who signs for the parent need a personal code?

The statute, as in force in 2026, asks for the personal data of at least one representative of an entity without legal personality. The Agenzia's pages do not settle whether form AA5/6 asks the same of a foreign company with legal personality, so this page does not say that the signatory needs a personal code first.

Can I use an online codice fiscale generator?

No. The Agenzia delle Entrate says the only valid code is the one it issues, never one generated by software or procedures it does not run. A string computed by a calculator is not a codice fiscale, and the route to a real code is the consulate or an Agenzia office.

What is the difference between the codice fiscale and the partita IVA?

The codice fiscale identifies a person or an entity; the partita IVA is the VAT number of someone carrying on an activity. For a company the two coincide, save exceptions, while for a sole trader they differ, and under the rules as in force in 2026 an individual's VAT declaration states the codice fiscale.

Where does a new Italian company's codice fiscale come from?

From the incorporation filing. The Comunicazione Unica carries the Register entry together with the requests for the company's codice fiscale and VAT number, with the INPS and INAIL requests, and a company's Register of Companies number is its codice fiscale. The founders' own codes come before it.

How do I find or check a codice fiscale?

A person's code is on the certificate of assignment and then on the health card or the code card, and the Agenzia's Verifica codice fiscale service checks a person's code. A company's code is listed on its visura camerale, an extract for information that does not serve as proof.

What is the tax identification number of a foreign company?

There are two numbers. One is its own Italian codice fiscale, requested with form AA5/6 where the company needs one; the other is its home VAT number or, failing that, its home State's tax identifier, which Italy asks for in a direct VAT identification declaration (as in force in 2026). The home identifier does not replace the Italian code.

Is anything changing for the codice fiscale in 2027?

The articles of D.P.R. 605/1973 cited here are printed in force to 31 December 2026. From 1 January 2027 Art. 6 is shown repealed by D.Lgs. 141/2026, which approves a consolidated text on filings and assessment, and Art. 13 by D.Lgs. 173/2024 as modified. This page is reviewed in January 2027.