Codice fiscale for foreigners
For reference only, worked out with the rules of DM 23/12/1976 and the ANPR/ISTAT place codes as of 23/10/2026. The only valid code is the one issued by the Agenzia delle Entrate; with omocodia it can differ. Sources: Agenzia delle Entrate · ANPR · ISTAT · Disclaimer
If you were born outside Italy, the place in your code is your country of birth, a code starting with Z. The list below shows countries first: 239 codes, including countries that no longer exist.
Country codes people look up most
| Country | Code |
|---|---|
| United Kingdom (Regno Unito) | Z114 |
| United States of America (Stati Uniti d'America) | Z404 |
| Germany (Germania) | Z112 |
| France (Francia) | Z110 |
| Spain (Spagna) | Z131 |
| Poland (Polonia) | Z127 |
| Romania (Romania) | Z129 |
| Ukraine (Ucraina) | Z138 |
| India (India) | Z222 |
| China (Cina) | Z210 |
| Brazil (Brasile) | Z602 |
| Australia (Australia) | Z700 |
| Canada (Canada) | Z401 |
| Ireland (Irlanda) | Z116 |
| Netherlands (Paesi Bassi) | Z126 |
| Switzerland (Svizzera) | Z133 |
Countries that no longer exist keep their codes: Netherlands Antilles Z501, Czechoslovakia Z105, Germany Est Z111, Yugoslavia Z118, Serbia and Montenegro Z157, Soviet Union Z135, South Yemen Z250.
Who issues your codice fiscale
You cannot give yourself a codice fiscale: it is assigned. According to the Agenzia delle Entrate, non-EU citizens arriving for work or family reunification get it from the Sportello unico per l’immigrazione (first as a temporary number); other residence-permit applicants get it from the Questura; anyone legally in Italy without one, and EU citizens, can apply at any Agenzia delle Entrate office with form AA4/8 and a valid ID. EU citizens can also apply at the Italian consulate in their country. Source: Agenzia delle Entrate. Step by step: how foreigners get a codice fiscale.
Questions
Does my code change if I become an Italian citizen?
No. It depends on your place of birth, not your citizenship.
Does the codice fiscale expire?
No. According to the Agenzia delle Entrate, the code it issues and certifies has no expiry date.
Other tools
Related guides
- How the codice fiscale is built, character by characterThe 16 characters of the Italian tax code explained with a worked example: surname, name, date, place code and the check letter.
- How foreigners get a codice fiscale in ItalyWho issues the Italian tax code to EU and non-EU citizens, where to apply in Italy or from abroad, and which documents the Agenzia accepts.