Italian Tax Code for Canadian citizens

Are you a Canadian 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 tell you where to send your application.

The Tax Code

There may be several reasons why you might need an Italian Tax Code, even if you are a Canadian citizen. In fact, the Italian authorities and their officials may request it in various situations. Here are some examples where you may need a Tax Code:

– Inheritance: if you have to receive an inheritance and the deceased’s assets include real estate or bank accounts in Italy, you will need a Tax Code. This is necessary to file inheritance acceptance declarations, in order to be intestate to the real estate left to you, and, in some cases, even just to file estate search requests on the deceased;

– Real estate purchases: if you want to purchase real estate in Italy, you will need a Tax Code, as the procedure for purchasing Italian real estate always involves a notary public. The latter is a public official who is very precise in drafting the necessary deeds. Deeds which must always indicate the Tax Code of both buyer and seller.

– Relocation: in the event you want to move to Italy for a period of time, you will need to have a “healthcare card,” an indispensable tool for interacting with Italian healthcare services. The healthcare card always carries the Tax Code of the cardholder. So, when applying for the healthcare card you will need to indicate the Tax Code, which you should already have obtained.

Having looked at several scenarios where you will need a Tax Code, now let’s see how to get one!

The form to use for requesting a Tax Code: form AA4/8

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)”. Use this link to download the English version of the form.

As you will see, there are three files that you can download:

the first two are:

– Form AA4/8 Editable version – Modello AA4/8 Editabile (versione in lingua inglese) – pdf;

– Application for a tax code, notification of change of details and requests for a tax code card/duplicate of the national health system card (natural persons) – pdf.

These two files are exactly the same: the former is editable on a PC, while the latter is to be compiled by pen. You are free to choose which to use.

By contrast, the third is:

– Instructions on how to fill in this form – pdf.

This file is also very important, especially as we are now going to look at form AA4/8, guiding you through its compilation.

Now you have downloaded the file you need, create a folder on your PC, naming it, for example, “italian_tax_code” and save the form and its instructions in it.

Compiling form AA4/8

Have you downloaded the form and relevant instructions, saving it on your PC, as instructed above?

If you have not done so we suggest you do it now, as we are now going to start 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 tick box “T – APPLICATION FOR A THIRD PARTY”. If, however, you are just requesting the Tax Code for yourself, you are going to tick “D – DIRECT REQUEST FOR YOURSELF”

You must also specify one of the following types of applicant:

1. 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]

Here you need to tick item 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 CANADA (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 from 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:

– print the compiled form;

– sign it.

DELEGATE

This guide is designed for people like you, Canadian 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:

– your first and last name

– the first and last name of the person delegated (namely the person who will submit the form for you)

– the place of birth of the person delegated

– the date of birth of the person delegated

– the Italian Tax Code of the person delegated (the person you delegate to present the form must already hold a Tax Code)

– the current date

– your signature

Where you should submit your application for a Tax Code

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 CRA in Canada).

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 that it carried 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 Canada, you will not be able to go directly to an Italian Revenue office, so you 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 Canada.

Example for filing in person at an Italian Revenue Agency office in Italy

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.

Example for sending to the Consulate General of Italy in Montreal

Let’s say that in this case, you are still abroad, and specifically, you live in Montreal.

Here you will need to send your Tax Code application to the Consulate General of Italy – |Montreal [link: https://consmontreal.esteri.it/en/].

To prepare your file therefore, open your folder, “italian_tax_code”, that you have saved on your PC and make sure that it contains:

– The application form completed in all its parts as described above;

– A photocopy of your birth certificate;

– A photocopy of your passport;

– Marriage certificate (if you are married and your identity document shows only your spouse’s surname);

– A proof of residence in this Consular jurisdiction: in addition to a photocopy of your passport, you need a document such as a Canadian driver’s license with your current address or other proof of residence (e.g., a utility bill, rental agreement, etc.);

– Clearly explain the reason for your request (such as one of the examples provided at the beginning of this guide).

When you have everything ready, send it all to the email address montreal.consolato@esteri.it.

At this point, the Consulate will first check the request and if there is nothing to be added, it 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.