Codice Fiscale in Italy 2026: How to Get Italian Tax ID as a Foreigner

First Steps in Italy

Moving to Italy: Step-by-Step Plan - Codice Fiscale - Banking - Healthcare SSN - SPID and CIE - Renting

Contents

What is a codice fiscale and why you need one in 2026

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You can't do anything in Italy without a codice fiscale - no bank account, no rental contract, no doctor's visit. How do you get one quickly, even before your permesso arrives?

Codice fiscale (CF) is the Italian tax identification number - Italy’s equivalent of a Social Security Number or national tax ID. Without one in 2026, you cannot:

  • Open a bank account (no bank will accept you without a CF)
  • Sign a rental contract (the lease must be registered with Agenzia delle Entrate, the tax agency)
  • See a doctor (even a private one)
  • Get a public health card (Tessera Sanitaria)
  • Open a Partita IVA (freelance tax number)
  • Get a phone plan (SIM card contract)
  • Buy car insurance
  • Register on investment platforms

A codice fiscale is a 16-character alphanumeric code calculated from your name, date of birth, and place of birth. It looks something like this: RSSMRA85M01H501Z. It is issued on a green plastic card or a paper form.

The CF printed on your permesso may not be enough

Newer residence permits (permesso di soggiorno) have the codice fiscale printed directly on the card. However, some banks (Intesa Sanpaolo, for example) consider the CF on a permesso to be "informational only" and require a separate document from Agenzia delle Entrate (tax agency).

When you can get it - don’t wait for your permesso

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Is it true that you can get a codice fiscale with just a D visa and a ricevuta - or do you have to wait for your permesso?

By law, you can get it BEFORE your permesso

Article 6 of DPR 605/1973 explicitly states that a codice fiscale is issued to any person with a legal basis for staying in Italy. A D visa plus a ricevuta (permit application receipt) constitutes a legal basis. Many Agenzia delle Entrate (tax agency) offices refuse - but that is their own initiative, not the law.

Community member research, 2026

"Here's what I found out about getting a codice fiscale in 2026 as a Digital Nomad who hasn't received a residence permit yet and is still waiting. By law - art. 6 DPR 605/1973 - you can request a codice fiscale at the tax agency if you have a valid reason and legal documents. The tax agency's own instructions confirm this."

Three options based on timing

WhenBased onDifficulty
Before arrivingThrough an Italian consulate (by request)Easy, but not all consulates offer this
With a D visa + ricevutaArt. 6 DPR 605/1973, Modello AA4/8Depends on the city and the specific employee
After receiving your permessoStandard procedureNo issues - sometimes CF is already on the permesso card

Step-by-step guide to getting a codice fiscale in 2026

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What documents should you prepare, which form do you fill out, and what should you say at the tax agency to get a codice fiscale before your permesso arrives?

1

Prepare your documents

Passport (original + copy), D visa (copy), ricevuta (permit application receipt - copy). If available - a rental contract or a letter from your employer/client.

2

Fill out Modello AA4/8

This is the application form for assigning a codice fiscale to foreign nationals. Download it from the Agenzia delle Entrate (tax agency) website. It must be filled out in Italian.

3

Write a cover letter citing the law

In free form: "I am legally residing in Italy on the basis of a D visa. I request assignment of a Codice Fiscale pursuant to art. 6 DPR 605/1973. The codice fiscale is needed to open a Partita IVA / bank account / rental contract." Add: in case of refusal, I request a written, legally motivated denial citing specific regulations.

Instructions in multiple languages: the tax agency website has a mini-guide for foreigners - show it to the clerk if needed: agenziaentrate.gov.it/portale/web/guest/mini-guida-codice-fiscale-per-stranieri
4

Go to the nearest Agenzia delle Entrate office

Some cities require an appointment (prenotazione), others accept walk-ins. Check your local office's website. If one office refuses - try another (suburban offices tend to be more accommodating).

Community member, Milan, 2026

"Got my codice fiscale today at the Milan tax office (office #2). I'm a digital nomad without a permesso, but I have a ricevuta. I said I wanted to complete a 'real estate transaction.' At first they said I needed a permesso. But a sympathetic man at the entrance raised a fuss, found some form, and sent me to an operator. The operator also went off to consult with someone, came back, gave a thumbs-up, and issued the codice."

What to do if they refuse

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They refused to give you a codice fiscale - what can you do? Is the refusal even legal?

A refusal to issue a CF before a permesso is the individual clerk’s decision, not the law. Here is what works:

  • Ask for a written, legally motivated refusal citing specific regulations. When you ask for a written denial, they often suddenly find a way to issue it
  • Try a different office - suburban branches (for example, Gorgonzola instead of Milan) tend to be more accommodating
  • Show them the instructions from the tax agency website in the clerk's language
  • State a specific reason - "I need it to open a P.IVA" or "I need it for a real estate transaction" works better than just "I want a codice fiscale"

Community member, Genoa, 2026

"They absolutely have the technical ability - they just don't want to bother. Our client in Genoa was refused and sent to the questura. Then something magical happened - an employee from the tax office emailed him saying he'd chatted with colleagues over coffee and they confirmed that digital nomads can get a codice fiscale. 'Come in, I'll take care of it.' He went back and got it."

Community member, Genoa, 2026

"Hello, can anyone share tips on how to get a paper codice fiscale? I had no idea this would be such an ordeal. I've already given fingerprints at the questura, and I'm here on a family visa. Every time I go to the Agenzia delle Entrate and they see my passport, the answer is the same: 'We can't do it, wait for your permesso.' The tax agency can't print a tax code?! Because of this I can't open a bank account, see a private doctor, or do anything that requires a codice fiscale."

Pro tip: suburban offices

Refusals are more common in large cities. One community member recommends: "I went to Agenzia delle Entrate in Gorgonzola - it's on the green metro line from Milan. On the website, this office falls under the Monza jurisdiction - they issued it without any problems. Appointments were available within days."

The 135 vs 154 country code problem (USSR vs Russia)

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Why does one person end up with two different codice fiscale codes - and why is insurance more expensive with code 135 than with 154?

This is a real and widespread problem for anyone born in the former USSR. In the Italian system:

CodeCountryAssigned to
154Russian FederationPeople born after 1991
135USSR (URSS)People born before 1991

The problem: different Agenzia delle Entrate (tax agency) offices can assign different codes to the same person. And this has real-world consequences.

Community member

"At the Agenzia delle Entrate they gave me codice fiscale with code 135, but the Facile.it website sees a different code and there's no way to change it manually. With code 154, my car insurance (RCA) is calculated cheaper than with 135. Our local tax office keeps issuing one code on one official form, then a different code on another..."

Real-world consequences

Code 135 (USSR) can cause problems: some online platforms don't recognize it, insurance premiums are calculated at a different rate, and investment services (Directa) refuse registration entirely. If you have different codes in different documents - go to Agenzia delle Entrate (tax agency) and ask them to unify them. Your Carta d'Identita should have the same code as the one in the tax system.

Numeric-only codice fiscale - a hidden trap

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What is a "letterless" numeric-only codice fiscale and why do banks reject it?

Sometimes the questura creates a numeric-only (temporary) codice fiscale in the system when processing a residence permit - a code consisting entirely of digits, with no letters. This happens because without a codice fiscale in the system, the permit application cannot be sent to Rome for printing - so the questura simply generates a numeric code to work around the technical limitation.

A numeric-only codice fiscale doesn't work at banks

N26, Revolut, and most Italian banks do not accept a numeric-only (letterless) codice fiscale. Investment platforms also reject it. If you have one - you need to get a proper alphanumeric codice fiscale from Agenzia delle Entrate (tax agency) and ask them to merge the two codes in their system.

How to fix it

1

Go to Agenzia delle Entrate

Tell them: "I was assigned a numeric-only codice fiscale by the questura. I need a proper alphanumeric one."

2

Ask them to merge the codes

The tax agency can merge the numeric and alphanumeric codes in their system, linking both to the same person.

3

Check at your next permit renewal

Make sure the questura has replaced the numeric code with the proper one in their system. Otherwise the problem will repeat itself.

Getting a codice fiscale through a consulate

Some Italian consulates issue a codice fiscale before you even move - upon request when applying for a D visa.

Community member

"You emailed the Italian consulate, told them you were planning to relocate, and a month later they issued plastic cards with the codice fiscale? Some consulates actually do this - it's worth trying before you apply for your visa."

Not all consulates issue a CF

This is not a standard procedure. But it's worth a try: send the consulate a request for CF assignment, explain that you are planning to move. If they issue one - that's one less headache after you arrive.

Codice fiscale and banks - what they accept in 2026

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Which codice fiscale documents do banks accept - and why is the CF on your permesso sometimes not enough?

DocumentAccepted by banksNotes
Green plastic CF cardYes, allThe ideal option
Paper form from AgenziaYes, allWorks just as well
CF on permesso (printed on the card)Not allIntesa considers it "informational"
Numeric-only (letterless) CFNoN26, Revolut refuse it

Community member

"Banks often require a separate codice fiscale document. At Intesa, for example, some branches consider the codice fiscale printed on the permesso to be purely informational."

Tip: always get a separate CF document

Even if the CF is already printed on your permesso - go to Agenzia delle Entrate and get a separate paper or card. This will save you from problems at banks, when renting, and anywhere else that requires a codice fiscale.

City-by-city experience in 2026

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Which cities issue a codice fiscale before the permesso, and which ones refuse?

CityBefore permessoDetails
Milan (city center)Difficult but possibleThey refuse, but with persistence and the "right" reason (real estate transaction) they issue it
Milan (suburbs, Gorgonzola/Monza)Yes"Issued without any problems. Appointments available within days"
GenoaFirst no, then yesRefused initially, sent to questura, then an employee emailed and took care of it
TurinAsk aroundCommunity members ask "do they issue with a D visa" - results depend on the office
After permesso (all cities)Yes, no issuesStandard procedure - sometimes the CF is already on the permesso card

The 2026 rule of thumb: central offices in large cities refuse more often; suburban offices are more accommodating. Always show up with Modello AA4/8 and a reference to the law.

Conclusions

1
Don't wait for your permesso - get your CF right away

By law (art. 6 DPR 605/1973), a codice fiscale can be issued with a D visa and ricevuta. Fill out Modello AA4/8, cite the law, and ask for a written refusal if they say no.

2
Suburban offices are more accommodating than central ones

If the central Milan office refused - head to Gorgonzola. In Genoa - try again or email the office directly.

3
The 135 vs 154 problem is real

If you were born in the USSR - make sure the code is the same across all your documents. Different codes mean different insurance rates and problems with online services.

4
Replace a numeric-only CF from the questura

Banks and online platforms don't accept a numeric-only code. Go to Agenzia delle Entrate, get a proper alphanumeric one, and ask them to merge the records.

5
Get a separate CF document - even if it's on your permesso

Not all banks accept the CF from the residence permit card. A separate form or card from Agenzia delle Entrate works everywhere.

Related articles

Forfettario in Italy 2026 - what to do with your CF next: open a P.IVA
Double Taxation 2026 - tax implications after getting your CF
Lavoro Autonomo 2026 - CF as the first step after arriving
Digital Nomad Visa - codice fiscale for nomads without a permesso Permanent Residency in Italy 2026: Where Your Codice Fiscale Leads
Studying in Italy 2026: Universities for Foreigners

Permesso: How to Get One

смотря какой банк - некоторые вообще откажут открывать счёт пока не будет permesso, даже с codice fiscale на руках. и ещё момент про числовой код - если его выдали через консульство, потом при замене на буквенный могут быть приколы с привязками, особенно к INPS и налоговой. по идее всё должно обновиться автоматически но на практике лучше перепроверить

5 лайков

тут важный момент который часто упускают - codice fiscale это только начало цепочки, без резидентства и permesso половина следующих шагов просто не откроется. банк может и откроет счёт, а может и нет, это от отделения зависит больше чем от правил. я бы на месте тех кто только начинает не тратил время на гайды а сразу шёл к commercialista хотя бы на первую консультацию, потому что между теорией и тем что реально говорят в квестуре - пропасть

6 лайков

тут не соглашусь что надо сразу к commercialista бежать - codice fiscale и резиденцу спокойно сам оформишь, я всё делала без посредников и ничего страшного там нет. commercialista нужен когда до налогов дойдёт, а на первых шагах это лишняя трата. а вот про числовой код верно подметили, лучше сразу проверить что в agenzia delle entrate всё корректно отображается

6 лайков

молодцы что сами взялись, реально там ничего сверхсложного нет. с codice fiscale через консульство бывает нюанс - проверьте сразу на сайте agenzia delle entrate что данные подтянулись правильно, потом меньше головной боли будет. а насчёт адвоката по 26 статье - странно что он туда пихает, но тут уже от конкретной ситуации зависит конечно

4 лайка