Codice fiscale: Italy's tax code for Americans

The codice fiscale is Italy's personal tax code, and in daily life it works a lot like a Social Security number back home: you can't rent, bank or see a doctor without it.

The short version

It's a 16-character code built from your name, date and place of birth, and it doesn't expire [3].
From the US, you can ask the Italian consulate for your state, usually by email with Form AA4/8, a passport copy and a reason [1][2].
In Italy, any Agenzia delle Entrate office can issue one, and the questura assigns it when you apply for your residence permit [2][3].
You'll need it for a lease, a bank account, a phone line, an employment contract and the national health service [3].
It doesn't replace your SSN. Uncle Sam still uses your Social Security number, and Italian banks will ask for it too.

What the code is

The Agenzia delle Entrate, Italy's revenue agency, assigns every person who deals with the Italian state a codice fiscale. The 16 characters aren't random [3]:

Characters	What they stand for
1 to 3	Consonants (and vowels if needed) from your surname
4 to 6	Consonants from your first name
7 and 8	Last two digits of your birth year
9	A letter for your birth month
10 and 11	Your birth day (women add 40)
12 to 15	A code for your Italian town or foreign country of birth
16	A check character

Because it's built from your details, people can calculate a codice fiscale online. Don't rely on that. Studio Cataldi, an Italian legal news site, points out that only the code issued and certified by the Agenzia delle Entrate is valid [3]. If your passport name doesn't match how a website spelled it, you'll end up with two different codes, which is a headache to fix.

Getting one from the US through a consulate

This is the route to use if you need the code before you move: to sign a lease from afar, to buy property, or to open some online accounts. The Italian consulate for your state handles it [2]. The Boston consulate's version is typical [1]:

Download Form AA4/8 and fill it in on your computer. Boston doesn't accept handwritten forms.
Print, sign and scan it as a PDF.
Add a copy of your US passport and a document proving you live in the consulate's district, like a driver's license.
Write and sign a short statement of why you need the code (buying a home, renting, enrolling in school).
Email everything as PDF attachments from your own address, one application per email, with your surname, first name and "request for C.F. certificate" in the subject line.
Wait, and don't resend. Boston says it handles requests in order and resending only slows things down.

The consulate passes the request to the Agenzia delle Entrate and emails you back a PDF certificate with your code [1]. Check it right away. Boston says it has only a few hours after issuing a certificate to cancel one with a mistake [1].

A few wrinkles:

Kids: each child needs a separate AA4/8 and a copy of their own passport [1].
Married names: the code follows the surname on your passport, not your birth name [1].
Dual US–Italian citizens apply as Italians, through the Italian-citizen process, not this one [1].
The consulate route is the fallback. Boston and San Francisco both mention that you can instead give a power of attorney to someone in Italy who applies at any Agenzia delle Entrate office for you [1][2].
Cost and timing: neither consulate page lists a fee or a turnaround time. Allow several weeks.

Getting one in Rome

Once you're in Italy, you have two easier options.

Through your residence permit

If you're moving on a long-stay visa, the codice fiscale usually comes with your permesso di soggiorno. The San Francisco consulate says the Sportello Unico per l'Immigrazione or the questura assigns the code, depending on your permit type [2]. Studio Cataldi adds that people applying at the questura get their definitive code right away [3]. Look for it on your permit paperwork.

At an Agenzia delle Entrate office

Any Agenzia delle Entrate office can issue a codice fiscale to a foreigner who's legally in Italy and doesn't have one [3]. Bring:

Form AA4/8, filled in and signed [3]
Your passport, with your visa if you have one, and your permesso di soggiorno or its receipt if you're a resident [3]

Rome has several Agenzia delle Entrate offices. Check the agency's site for the one nearest you and whether it wants you to book ahead, since walk-in lines can be long.

Where you'll need it

Situation	Why the code is needed
Renting an apartment	Leases are registered with the Agenzia delle Entrate under both parties' codes, and the elective residence visa needs a registered lease [4]
Opening a bank account	Italian banks identify customers by codice fiscale
Getting a phone plan	Italian carriers register SIM cards to an ID and tax code
Enrolling in the national health service	You need it to register with the ASL and pick a family doctor [3]
Working	Your employer and payslips use it
Buying a home, a car or utilities	Contracts and registrations are tied to it
Online government services	Logging in with SPID, Italy's digital ID; Boston's certificate includes the barcode you need to activate SPID [1]

Once you're in the national health service, your tessera sanitaria (health card) doubles as your codice fiscale card, so you'll finally have a plastic version in your wallet.

The American angle

Getting a codice fiscale doesn't change anything with the IRS, but it plugs you into the Italian system in ways that matter for your US filings:

Italian banks will ask about your US status. Under FATCA, banks report accounts held by US persons, so they'll ask for your US taxpayer number, your SSN, on top of your codice fiscale. Have it ready.
Your Italian accounts count for the FBAR and possibly Form 8938. Once they add up to more than USD 10,000 at any point in the year, you file the FBAR [5].
Becoming tax resident in Italy is a separate question from having a code. Lots of nonresidents have a codice fiscale. If you do move to Rome, a US expat tax preparer can check how Italian and US returns fit together under the treaty.
Keep your US documents current. The code is tied to the name on your passport, so a name change means updating both.

Need someone who's already filled in an AA4/8 to look over yours? Ask in our community group for Americans in Italy.

Codice fiscale: the 16-character code you'll need for everything in Italy