FOREIGN CITIZENS RESIDING IN ISRAEL
A foreign citizen not resident in Italy is required to delegate a person to submit the application form for the Tax Code directly to the offices of the Revenue Agency located on the Italian territory, pursuant to art.1 of the implementing Ministerial Decree of 17 May 2001, no. 281.
The list of addresses of the offices of the Revenue Agency can be found on the website: www.agenziaentrate.it
The Tax Code can be requested by the foreign citizen from the Italian Consular Office competent for residence only in cases where the C.F. is necessary for procedures to be carried out online and/or for which the foreigner is unable to delegate a person in charge of the request to the Revenue Agency: in such cases the Consular Office will forward the request to the Revenue Agency in Italy.
STUDENTS
Students who need the tax code for pre-enrolment at the University can obtain it automatically on the UNIVERSITALY Portal during the pre-enrolment application.
For NON EU Students, the assignment of the Tax Code can be completed: at the Immigration Desk (Sportello Unico dell’Immigrazione) or by the Police Headquarters at the time of applying for the residence permit,
For-EU students they can apply for a Tax Code directly by the Revenue Agency by submitting the AA4/8 form.
REAL ESTATE PURCHASE OR FINANCIAL ACTIVITIES
Foreign citizens who need the tax code for the purchase of real estate or for other commercial/financial activities in Italy has to delegate one of their representatives (Real estate agent/Notary) to request the tax code from the Revenue Agency on their behalf.
RESIDENCY
Citizens of non-EU countries who intend to stay in Italy are assigned the tax code: –
- by the Sportello Unico per l’immigrazione, at the Prefettura in their area whom are responsible for issuing entry clearance to foreign citizens who apply for a residency permit for employment or family reunification;
- by the Questura (Police Headquarters) at the” Ufficio della polizia dello stato” for foreign citizens who apply for other types of residence permits.
Citizens of EU countries who intend to stay in Italy can apply for the tax code by submitting the AA4/8 form to the Revenue Agency near them. The request must be motivated and accompanied by a valid document (passport or identity card valid for expatriation).
The foreign citizen who needs the tax code for the initiation of legal proceedings in Italy may include among the powers attributed to the lawyer to whom he entrusts the task ,that of requesting the CF at any office of the Revenue Agency; the addresses of the offices of the Revenue Agency can be found on the website www.agenziaentrate.it .
RENTING A PROPERTY
It should be noted that with Resolution 5/E of 14 February 2023, Agenzia delle Entrate specified that rental contracts are registered even when foreign tenants are not permanent residents in Italy and do not have a fiscal code provided that their information in the contract states surname and first name, place and date of birth, as well as foreign domicile.
FOREIGN CITIZENS RESIDING IN ISRAEL
Foreign citizens residing in Israel, who DO NOT belong to the above-mentioned categories, can apply through this Embassy, as follows:
- Fill in and sign the application form (Italian version– English version) –
- Send an email to : telaviv.cf@esteri.it and attach,
- your passport
- your application form
- reason for requesting a fiscal code with supporting evidence.
If you wish to receive the plastic card, you must specify it at the time of application by checking the appropriate box on the form and by stating it in the field “notes” of your Prenotami virtual appointment. In this case, your application will be processed only when we will receive a pre-paid return envelope with an Israeli address. You can mail the envelope to us or drop it in the Consular Mailbox located on the 21st floor of the Trade Tower right outside the Consular entrance. Upon receipt of the plastic card from Agenzia delle Entrate, we will mail it to you (This Embassy is not responsible for any delay due to the postal service or a failed/lost delivery of the prepaid envelope).
Attention!
Failure to upload all the applicable documents (passport, application form duly signed and, if required, supporting evidence), will result in the cancellation of your request.
SPECIAL CASES
Applications from heirs of a deceased person: please contact us at : consolato.telaviv@esteri.it providing a copy of the following:
- identity document of the deceased person;
- death certificate;
- applicant’s passport;
- a recent proof of address in the name of the applicant.