Contents
- What is Codice Fiscale and why you need it
- When you can get it — don’t wait for the permesso
- Step-by-step instructions for obtaining it in 2026
- What to do if they refuse
- The 135 vs 154 issue (USSR vs Russia)
- Number-only codice — a hidden trap
- Getting it via the consulate
- Codice and banks — what is accepted
- City-by-city experience in 2026
- Conclusions
What is Codice Fiscale and why you need it in 2026
Main article on the topic: Moving to Italy: the plan
This guide is about the permesso. About all types of residence permits — here.
Without a Codice Fiscale in Italy you literally can’t do anything — no bank account, no rental contract, no doctor. How to get it quickly and before the permesso?
Codice Fiscale (CF, codice fiscale) is the Italian tax code, the analogue of the Russian INN. Without it in 2026 it is impossible to:
- Open a bank account (no bank will open one without a CF)
- Sign a rental contract (contracts are registered with the Agenzia delle Entrate)
- Register with a doctor (even a private one)
- Obtain the health card (Tessera Sanitaria)
- Open a Partita IVA
- Activate a phone line (SIM contract)
- Get car insurance
- Register on investment platforms
CF is an alphanumeric code of 16 characters calculated from your name, date and place of birth. It looks like this: RSSMRA85M01H501Z. It is issued on a green plastic card or on a paper form.
CF on the permesso is not always enough
On new permessi the codice fiscale is already printed on the residence card. But some banks (for example, Intesa Sanpaolo) consider the codice on the permesso to be "informative" and require a separate document from the Agenzia delle Entrate.
When you can get it — don’t wait for the permesso
Is it true that you can get the codice fiscale with a D visa and a ricevuta — or do you need to wait for the permesso?
By law — you can get it BEFORE the permesso
Article 6 of DPR 605/1973 explicitly states: the codice fiscale is issued to any person with a legal basis for staying. A D visa + ricevuta = legal basis. Many Agenzia delle Entrate offices refuse — but that is their initiative, not the law.
"What I found out about getting the codice fiscale in 2026 for a Digital Nomad who has not yet received the residence permit and is waiting. By law art. 6 DPR 605/1973 you can request the codice at the Agenzia if you have justification and legal documents. The tax authority’s own instructions confirm this."
Three timing options
| When | On what basis | Difficulty |
|---|---|---|
| Before arrival | Through the consulate (by request) | Easy, but not all consulates do it |
| With a D visa + ricevuta | Art. 6 DPR 605/1973, Modello AA4/8 | Depends on the city and the officer |
| After receiving the permesso | Standard procedure | No problem, sometimes CF is already on the permesso |
Step-by-step instructions for obtaining it in 2026
Which documents to prepare, which form to fill in and what to say at the tax office to get the codice fiscale before the permesso?
Prepare your documents
Passport (original + copy), D visa (copy), ricevuta permesso di soggiorno (copy). If available — rental contract or a letter from an employer/client.
Fill in Modello AA4/8
This is the form to request assignment of the codice fiscale for foreign citizens. Download it from the Agenzia delle Entrate website. It must be filled in in Italian.
Write a letter citing the law
Free-form: "I permanently reside 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 necessary for opening a Partita IVA / bank account / rental contract." State: if refused, please provide a motivated refusal with legal references.
Go to the nearest Agenzia delle Entrate office
In some cities you need an appointment (prenotazione), in others they accept without appointment. Check your local office’s website. If one office refuses — try another (suburban offices are often more lenient).
"I got my codice fiscale today at the Milan tax office (desk 2). I’m a digital nomad without a permesso, but with a ricevuta. I said I wanted to do a ‘real estate transaction’. At first they said a permesso was needed. But we ran into a sympathetic man at the entrance who stirred things up, found some document and sent us to an operator. The operator also went to talk to someone, came back, gave a thumbs up and issued the codice."
What to do if they refuse
They refused to issue the codice — what now? Is this legal?
Refusal to issue a CF before the permesso is an initiative of a specific officer, not the law. Here’s what works:
- Request a written motivated refusal with legal references. When you ask for a written refusal — often they suddenly find a way to issue it
- Try another office — suburban branches (for example, Gorgonzola instead of Milan) are often more lenient
- Show the tax authority’s instruction in the officer’s language
- Specify a concrete reason — "needed to open a P.IVA" or "needed for a property transaction" works better than just "I want the codice"
"They technically can do it, they’re just being difficult. Our client in Genoa was refused and sent to the questura. Then the magic happened — a tax office employee emailed him saying he consulted colleagues over coffee and they said it’s possible to get the codice for a DN. Come back, I’ll do it for you. He returned and got it."
"Hello, share lifehacks on how to get the paper Codice Fiscale? I didn’t think it was such a great mystery. Fingerprints are submitted at the questura, family reason. When approaching the Agenzia and they see a red passport, the excuse is always — we have no right, wait for the permesso. The tax office has no right to print a tax code?! Because of this I can’t open a bank account, book a private doctor and anywhere that requires a codice."
Lifehack: suburban offices
In large cities they refuse more often. A community member advises: "I went to the Agenzia delle Entrate in Gorgonzola, it’s on Milan’s green metro line. On the website this office belongs to Monza — they issued it without problems. Appointments for the next days were available."
The 135 vs 154 issue (USSR vs Russia)
Why does one person end up with two different codici fiscali — and why is insurance cheaper with code 154 than with 135?
This is a real and widespread problem for everyone born in the USSR. In the Italian system:
| Code | Country | Assigned to |
|---|---|---|
| 154 | Russian Federation | Born after 1991 |
| 135 | USSR (URSS) | Born before 1991 |
The problem: different offices of the Agenzia delle Entrate can issue different codes to the same person. And this affects real life.
"At the Agenzia delle Entrate they give you codice 135, but the site Facile.it sees another code and you can’t change it manually. With codice 154 they calculate RCA insurance cheaper than with 135. Our Agenzia sometimes issues one on the official form, sometimes the other..."
Practical consequences
Code 135 (USSR) can cause issues: some online platforms don’t recognize it, insurances are calculated using a different tariff, investment services (Directa) refuse registration. If you have different codes in different documents — go to the Agenzia delle Entrate and ask them to unify them. The Carta d’Identità should show the same code as the tax office.
Number-only codice — a hidden trap
What is a “number-only” codice and why don’t banks accept it?
Sometimes the questura, when processing the residence permit, creates in the system a numeric (temporary) codice fiscale — consisting only of digits, without letters. This happens because, without a codice fiscale in the system, the practice won’t go to Rome for printing the residence permit — the questura simply generates a numeric code to bypass the technical constraint.
Numeric codice does not work in banks
N26, Revolut and most Italian banks do not accept a numeric (letter-less) codice fiscale. Investment platforms also refuse. If you have such a code — you need to get a normal alphanumeric one at the Agenzia delle Entrate and ask them to merge the two codes in the system.
How to fix it
Go to the Agenzia delle Entrate
Say: "I was assigned a number-only codice fiscale at the questura, I need a normal alphanumeric one."
Ask to merge the codes
The tax office can merge the numeric and alphanumeric codes in the system, linking both to the same person.
At the next residence permit renewal — check
Make sure the questura replaced the numeric code with the normal one in their system. Otherwise the problem will recur.
Getting it via the consulate
Some Italian consulates issue the codice fiscale even before moving — upon request when applying for a D visa.
"You emailed the Italian consulate a request and said you’re planning to move. And a month later they issued you plastic cards with the codice fiscale? Some consulates really do this — it’s worth trying before applying for the visa."
Not all consulates issue CF
This is not a standard procedure. But it’s worth trying: write to the consulate requesting assignment of a CF and explain that you plan to move. If you get it — one less headache on arrival.
Codice and banks — what is accepted in 2026
Which CF document do banks accept — and why is the CF on the permesso sometimes not suitable?
| Document | Accepted by banks | Note |
|---|---|---|
| Green plastic CF card | Yes, all | Ideal option |
| Paper form from the Agenzia | Yes, all | Works the same |
| CF printed on the permesso (engraved on the card) | Not all | Intesa considers it “informative” |
| Numeric (letter-less) CF | No | N26, Revolut refuse |
"Banks often require a separate CF document. At Intesa, for example, some branches consider the codice on the permesso to have an informational character."
Tip: always obtain a separate CF document
Even if the CF is already on the permesso — go to the Agenzia and get a separate paper form or card. This will save you problems at banks, for rentals and anywhere a CF is required.
City-by-city experience in 2026
In which cities do they issue the codice before the permesso, and in which do they refuse?
| City | Before permesso | Details |
|---|---|---|
| Milan (central) | Hard, but possible | They refuse, but with persistence and the "right" reason (property transaction) they issue it |
| Milan (suburb, Gorgonzola/Monza) | Yes | "Issued without problems. Appointments for the next days were available" |
| Genoa | Initially no, then yes | Refused, sent to the questura, then an employee emailed and arranged it |
| Turin | They ask | Community asks "do they issue with a D visa" — result depends on the office |
| After permesso (all cities) | Yes, no problem | Standard procedure, sometimes CF is already on the permesso card |
Rule for 2026: central offices in large cities refuse more often; suburban offices are more lenient. Always come with Modello AA4/8 and a reference to the law.
Conclusions
By law (art. 6 DPR 605/1973) the codice is issued with a D visa and the ricevuta. Fill in Modello AA4/8, cite the law, request a motivated refusal if they don’t issue it.
If the central Milan office refused — go to Gorgonzola. In Genoa — try again or write to the office email.
If you were born in the USSR — make sure the code is the same in all documents. Different codes = different insurance rates and problems with online services.
Numeric codes are not accepted by banks and online platforms. Go to the Agenzia delle Entrate, get a normal one and ask them to merge them.
Not all banks accept the CF printed on the residence card. A separate form or card from the Agenzia works everywhere.
Related articles
Forfettario in Italy 2026
Double taxation 2026
Lavoro Autonomo 2026
Digital Nomad visa - CF for nomads without a permesso