The fiscal code is a tax identification number composed of 16 characters. Issued by the Italian Revenue Agency, it is assigned to Italian and foreign citizens living in Italy.
The first three characters are the consonants of the applicant’s surname (if there are less than three consonants, vowels are addedd - if there are only two letters, vowels included, the missing letter is replaced by an ‘X’ ). The same principle is applied to the applicant’s name, which supplies the code with the next 3 letters.
Then, there are 2 numbers – the last 2 digits of the year of birth – and a letter (9th character) for the month of birth. The following 2 numbers stand for the day of birth (for women, add 40).
The final numbers represent the code of the city/country of birth, whilst the last character is a key for the whole fiscal code.
In Italy the fiscal code is a fundamental pre-requisite for many services, since it allows you to, for instance:
- apply for the residence permit
- enroll into the National Health System
- open a bank account
To apply for the fiscal code, you have to download the Form AA4/8 and submit it together with a copy of your passport or valid identity card to any local Tax Agency.
Alternatively, you can obtain the fiscal code at the Italian Embassy/Consulate in your Country of origin.
The main Tax Office in Milan is located in Via della Moscova, 2.
Opening hours: Monday, Wednesday, Friday, from 8:30 to 13:00; Tuesday and Thursday, from 8:30 to 15:30.
Numbered tickets for queuing are distributed from 08:00. During holidays and in August opening hours might change. Please check on the website.
Last update: December, 2015