How to get an Italian Tax ID (Codice Fiscale)?
Understand how to obtain an Italian Tax ID number, or Codice Fiscale.
Our corporate lawyers will guide you through the process step-by-step.
How Can a Lawyer Help with an Italian Tax ID?
The process of obtaining an Italian Tax ID number, or Codice Fiscale, can be challenging for ex-pats and companies.
There’s not only a language barrier but unfamiliar processes to follow and paperwork to produce that are unique to Italy.
Our expert lawyers in Italy can help by ensuring that you don’t get lost in translation. They can help execute the process as smoothly as possible with the tax authorities.
It’s important to work with Italian-based professionals because there is a high chance that foreigners will submit incorrect data to the tax authorities and have their request rejected.
Our English-speaking lawyers at Lexidy can assist you in the entire process.
¨We will be with you each step of the journey.¨
What is an Italian Tax ID?
The “Codice Fiscale” is the Italian Tax ID for individuals and companies.
It is created by an algorithm using the personal data from the application form.
It is a number that identifies individuals and legal entities with the Tax Authorities in Italy. It also allows access to almost every other public service in the country. This number is used to pay taxes, work to register a business and even study.
For companies, the Codice Fiscale will be the same as their VAT number, or Partita IVA, that number is required for every company that plans to operate in Italian territory.
If an international company wants to sell products or services in Italy without having a EU legal entity, they must appoint a Tax Representative when their revenue passes a minimum amount.
How to obtain an Italian Tax ID?
The Italian Tax ID for individuals can be obtained in Italy or from your home country if you have a valid reason to ask for one.
The Italian Tax Agency, or Agenzia delle Entrate, is responsible for handling requests that are made directly by the applicant.
The Tax ID can also be assigned to you by the Italian local Police, known as the “Questura”, when requesting a Residence Permit. This happens when a client is seeking a “Permesso di Soggiorno” to attend university in Italy, for example.
- Applying from overseas:
For those not physically present in Italy, they can grant an Italian Lawyer Power of Attorney to represent them at the Tax Authority and complete the procedure on their behalf. This saves the non-resident the time and cost of traveling to Italy.
- Applying From Italy
If the applicant is already in the country, they can visit the local Tax Office and submit the application in-person.
The team of Tax and Immigration lawyers at Lexidy LegalTech Boutique in Italy can help you by collecting the right paperwork on your behalf, reviewing the submission papers, tracking the progress of the application and even acting as a translator.
Those already in Italy only need a valid Identity Card or Passport, proof of their address and a valid Visa or Residence Permit.
- For companies
The process for companies is more complex and requires registering with the Chamber of Commerce.
The person who acts as the company’s representative must sign the paperwork. This process usually is executed by an accountant, or Commercialista.
Lexidy LegalTech Boutique works with accounting professionals to provide all the assistance you need regarding your company registration.
The Process of getting an Italian Tax ID
Legal entities can get a Tax ID during the process of incorporating a company. This is done via the Chamber of Commerce’s electronic system. The company’s foreign shareholders must obtain their personal tax ID number prior to the company’s incorporation. A lawyer in Italy can make the process easier by getting the Tax ID in advance for the foreign shareholders.
This process must always be executed before any purchase of goods or services, hiring of personnel and collection or payment of invoices.
Once the request has been made and all the required documents have been uploaded to the Business Registry, the Tax ID Number is issued directly.
In some special cases, where registering with the Chamber of Commerce is not mandatory, the company or the professional can obtain their VAT number and Tax ID with the Tax Authorities directly through an online process.
What Documents Do I Need?
The applicants must provide proof of their identity with a valid ID Card or Passport.
Proof of legal address is required and if you are requesting the Tax ID from abroad, you must also provide a reason for the request. This can be opening a business in Italy, studying or working.
Proof of a lawful stay is needed when the application is made from Italy. This can be achieved with a valid visa or Permesso di Soggiorno.
For companies and other professional activities, the applicants must also provide the business’s address in their home country, their legal residence and the Tax Code of their activity. They must also provide the date when the activity was started.
The VAT number must be requested within 30 days from the activity’s starting date.
What Else Do I Need to Know?
The Italian Tax system can be very complex, but there are special regimes for professionals and companies that can release some of the Tax stress.
Some professionals, for example, can access a flat tax rate of 5% during their first five years of activity.
Our team of Italian Corporate and Tax experts can provide you with guidance on the option that better suits your activity.
Frequently Asked Questions
- No, you will be eligible to pay taxes in Italy only when you reside in the country for more than 183 days during a year and have a source of income that is taxed by the Italian Law.
The Italian Tax ID is your personal identification and is mandatory for most of the civil life day-a-day activities. You will need one to lease an apartment, regardless if you are liable for taxes in Italy or not.
For individuals, the Tax ID is assigned within 10 working days of applying with the Consulate if you apply from abroad. In situations where you apply in Italy, the Tax ID is assigned at the end of the appointment.
No, the number is permanent. However, you will have to request your Tax ID details, if you change your legal name or biological gender.
We are a department formed by qualified legal experts who have been trained in the field of corporate law. We work on these requests every day and it’s our passion. For us, Lexidy is a way of life and what excites us the most is to be able to deliver the happiness and satisfaction of a successful process. We want to help you achieve your goals and dreams.
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