There may be numerous situations in which you might need an Italian Tax Code, even if you are a British citizen. In fact, the Italian authorities and their officials may request it in various situations. Here are a few examples where the Tax Code could prove indispensable:
– Inheritance: if you need to accept an inheritance and the deceased’s assets include real estate or bank accounts in Italy, you will need a Tax Code. This is required to complete acceptance paperwork, to intestate inherited property and, in some cases, even to initiate estate search requests related to the deceased.
– Real estate purchases: if you want to purchase real estate in Italy, a Tax Code is obligatory. To buy and/or sell property in Italy you will need a notary; this is a public official who is very precise in drafting the necessary documents/deeds, which must include a Tax Code for both buyer and seller.
– Relocation to Italy: if you are planning to move to Italy for a period of time, you will need to obtain a “healthcare card,” an indispensable tool for interacting with Italian healthcare services. This healthcare card always carries the Tax Code of its holder. When making the application, you will therefore indicate your Tax Code which you should already have obtained.
These are just some examples of situations where you might need an Italian Tax Code. Now let’s see how you can get one!
The form required to apply for the Italian Tax Code and which we are going to examine in detail together is the English version of “Form AA4/8 – APPLICATION FOR ASSIGNMENT OF A TAX CODE, COMMUNICATION OF CHANGE IN DETAILS AND REQUEST FOR HEALTHCARE CARD (PHYSICAL PERSONS)”. You can download the English version of the form at this link.
As you will see, there are three forms available for download:
1- Form AA4/8 Editable version – pdf;
The first two documents are the same: the first can be edited directly on a computer, while the second is designed for manual compilation. You are free to choose which you prefer to use.
3- Instructions on how to fill in this form – pdf
This file is particularly useful as it provides instructions for correctly completing form AA4/8. Now let’s go on to analyse the form, guiding you step by step in its compilation.
Now you have downloaded the necessary files, create a folder on your PC, naming it, for example, “italian_tax_code” and then save the form and its instructions in it.
Have you downloaded the form and compilation guidelines, saving them on your PC, as instructed above?
If you have not done this yet, we suggest you do so now, as we are about to start compiling the form together.
Open the form file (or get the printed copy if you prefer to fill it in with a pen) and let’s continue:
Part A – Section I [must always be filled in]
In this section you must specify whether you are submitting the application for yourself or for another person. For example, if you are the parent of a minor, you will select box “T – APPLICATION FOR A THIRD PARTY”. If, however, you are requesting the Tax Code for yourself, you are going to select “D – DIRECT APPLICATION FOR YOURSELF”.
You must also specify one of the following categories of applicant:
01. Non-resident student enrolling at school/university
02. Non-resident worker
03. Person temporarily living in Italy
04. Other types of direct applications
Part A – Section II [must always be filled in]
In this section, you must select point No 1, as you do not yet have a Tax Code.
Part B – Personal details [must always be filled in]
– Insert your full Surname and Name, with no abbreviations.
– Specify your sex, using F or M.
– Indicate the Municipality (or foreign state) of birth: for example, “United Kingdom” (or another foreign state, if different).
– For the Province, use “EE”.
– Insert the Date of Birth in day-month-year format (for example, 12 October 2010, will be written as 12 10 2010).
Part C – Registered residence/Tax domicile
In this section let’s highlight three possible situations:
– If you generate income in Italy, you must indicate your tax domicile, which is the Italian municipality where most of your income is generated in Italy.
– If you do not generate income in Italy, but you have a home in Italy, you should enter it.
– If you don’t even own a home in Italy, you can leave Box C blank.
If you do compile this part, the precise address must be entered. The following are two examples provided by the Italian Revenue Agency:
– the address; VIA PARIGI 51/B – FRAZ. – PRATOLUNGO; should be entered as follows: type of road, i.e. VIA address name, i.e., PARIGI, house number, 51/B, hamlet/other postal identifier, PRATOLUNGO.
– the address; PRESSO BIANCHI – CORSO ITALIA 10 PAL. A; should be entered as follows: type of road, i.e. CORSO, address name, ITALIA, house number, 10 PAL. A, hamlet/other postal identifier, PRESSO BIANCHI.
Part D – Residence Overseas [must always be filled in, if you do not reside in Italy]
If you are not resident in Italy, you must complete this box. Remember that you cannot use abbreviations in this box.
You must therefore specify:
– Foreign state;
– Federal state, province or county;
– Town of residence;
– Post code;
– Full foreign address, with no abbreviations.
Part E – Other possible tax codes allocated
As this is your first application for a Tax Code you can leave this box blank.
Documents Enclosed
Here you will indicate the documents attached, which in your case will be:
– your ID document (e.g., passport).
We suggest you scan your documents and keep them to hand in order to send them along with the form.
Signatures
Here you need to sign the form. Whether you used the version of the form to be completed by pen, or the editable form on the PC, (which you will need to print off) you will need to sign it.
Delegate
This guide is designed for people like you, a British citizen, who wants to obtain an Italian Tax Code by filling out the form yourself and then submitting it to the Consulate or Italian Revenue Agency.
However, it is also possible to delegate its submission and have the procedure handled by a professional with expertise in the field, particularly in how to monitor and follow-up on the file.
In this case, you should also compile the DELEGATE box, inserting the following:
– Your first and last name (into the box “Signee”).
– The first and last name of the person delegated (namely the person who will submit the form for you – into the box “delegate”).
– The place of birth of the person delegated (into the box “born in”).
– The date of birth of the person delegated (into the box “on”).
– The Italian Tax Code of the person delegated (the person delegated must already hold a Tax Code).
– The current date.
– Your signature.
Now that your form and attachments are ready, all you have to do is send everything to the relevant office.
The relevant office, in reality, is always the Italian Revenue Agency (AdE), namely the Italian office that is responsible for verifying, calculating and demanding tax payments in Italy (similar to HMRC in the UK.).
It will therefore always be the Italian Revenue Agency that will handle your Tax Code application (you may have noticed this earlier when we walked you through filling out the form; it had the header “Agenzia delle Entrate” – Italian Revenue Agency).
The point here, however, is that the Italian Revenue Agency has its offices in Italy: if you are in the UK, you will not be able to go directly to an Italian Revenue office, but will have to go to the nearest Italian Consulate, which will receive your Tax Code application and forward it to the Revenue Agency in Italy.
So, let’s look at two examples: in the first, you are physically in Italy, in the second you are physically in the UK.
In this case, as before, let’s say you are already in Italy.
In this case, you should physically take the form to the office. Specifically, you should also bring:
– the compiled, printed and signed form;
– your passport with a valid entry visa and a photocopy of it;
– if you filled out the DELEGATE section of the form, then one of your delegates will go to the Italian Revenue office. So, you will need to give your delegate a photocopy of your passport properly endorsed upon entry.
After you have submitted all the above to the Italian Revenue, the Tax Code will be issued, usually within 10 working days.
Let’s say that in this case, you are still abroad, and specifically, you live in London.
Here you will need to send your Tax Code application to the Consulate General of Italy – London [link: https://conslondra.esteri.it/en].
To prepare your file therefore, open your folder, “italian_tax_code”, which you have saved on your PC and make sure that it contains:
– The application form completed in all its parts as seen above;
– A photocopy of your passport;
– A proof of residence in this Consular jurisdiction: in reference to this, the Consulate may require that the applicant sends a bill (utility) showing the applicant’s name, surname and address;
– Clearly explain the reason for your request (for example, one of the scenarios we considered at the beginning of this guide).
When you have everything ready, send it all to the email address cf.londra@esteri.it.
At this point, the Consulate will first check the request and if there is nothing to be added, will send the application to the Italian Revenue Agency.
Bear in mind that the timescale for issuing the Tax Code via the Consulate General is on average 30 days.
If you need any help in filing an application for your Tax Code as a British citizen, you can contact us here.
