Are you an Australian citizen in need of an Italian Tax Code? In this guide we will help you to choose the correct form, assist you in compiling the application forms and then tell you where to send your application.
There may be numerous situations in which you might need an Italian Tax Code, even if you are an Australian citizen. The Italian authorities and their officials may request it for various reasons. 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 fundamental for completing inheritance 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, you will need a Tax Code. 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. These deeds must always indicate the Tax Code of both buyer and seller.
– Relocation to Italy: if you are planning to move to Italy, even temporarily, you will need to obtain a “healthcare card”, an indispensable tool for interacting with Italian healthcare services. This card always carries the Tax Code of its holder. Therefore, you will have to provide a valid Tax Code in order to obtain a healthcare services card.
We have looked at various scenarios where a Tax Code may be necessary. Now let’s go ahead and find out how to get one!
The form required to apply for the Italian Tax Code and which we are going to examine 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 threes files available for download:
the first two are:
– Form AA4/8 Editable version – Modello AA4/8 Editabile (versione in lingua inglese) – pdf
These two files are more or less the same: the former is editable on a PC, while the latter is to be compiled by pen. You are free to choose which you prefer.
The third file is:
– Instructions on how to fill in this form – pdf
This file is also fundamental, particularly as we are now going to look at form AA4/8 together and guide you through its compilation.
Now you have downloaded the files you need, create a folder on your PC, naming it, for example, “italian_tax_code” and save the form and its instructions in the folder.
Have you downloaded the form and relevant instructions, saving it on your PC, as outlined above?
If you have not done so we suggest you do it now, as we are now going to compile it together.
So, open the form file (or get the printed version if you want to compile it with a pen) and let’s get going:
Part A – Section I [must always be filled in]
In this box you will need to indicate 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 just requesting the Tax Code for yourself, you will select “D – DIRECT REQUEST FOR YOURSELF”.
You must also specify one of the following types of applicant:
Part A – Section II [must always be filled in]
Here you need to tick point No. 1, as you are not yet in possession of a Tax Code.
Part B – PERSONAL DETAILS [must always be filled in]
– Insert full Surname and Name, with no abbreviations.
– Insert sex: F or M.
– Enter the MUNICIPALITY (or foreign state) OF BIRTH: indicate AUSTRALIA (or other state of birth);
– Province: indicate “EE”
– DATE OF BIRTH: indicate first the day, then the month, and then the year (e.g., 12 October 2010 should be indicated like this: 12 10 2010)
PART C – REGISTERED RESIDENCE/ TAX DOMICILE
Here let’s highlight three scenarios:
– 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, on the other hand, you do not generate income in Italy, you should enter your Italian residence.
– If you don’t have a residence in Italy either, you can leave Box C blank.
If you do fill in this box, you should make sure that the address is precisely accurate. Here 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 the foreign state, federal state, province or county, place of residence, zip/postal code, and full foreign address, avoiding the use of 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 identification document (such as a 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 your PC, you should then:
DELEGATE
This guide is designed for people like you, Australian citizens, who want 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 you have sent.
In this case, you should also compile the DELEGATE box, where you should insert the following:
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 the ATO in Australia).
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 Australia, 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 Australia.
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 filed all the above with 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 Sydney.
Here you will need to send your Tax Code application to the Consulate General of Italy – Sydney [link: https://conssydney.esteri.it/en/].
To prepare your file, 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 birth certificate;
– A photocopy of your passport;
– A proof of residence in this Consular jurisdiction: in addition to a photocopy of a passport, you need a document such as a driver’s license, which carries the applicant’s residential address. Alternatively, you can use a utility bill that carries the name, surname and address of the applicant;
– 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, info.sydney@esteri.it.
The Consulate will first check the application and if there is nothing to be added, it will send it 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 an Australian citizen, you can contact us here.
