The Codice Fiscale (tax code) is a unique 16-character alphanumeric identifier assigned to every individual by the Agenzia delle Entrate (Italian Revenue Agency). The code is algorithmically derived from the holder's surname, first name, date of birth, and municipality of birth. It functions as the primary personal identifier across all Italian public administration, healthcare, banking, and employment systems.
Every employer must record the Codice Fiscale of each employee before onboarding and report it in payroll filings, INPS declarations, and tax withholding returns. For foreign nationals, the Codice Fiscale can be obtained at an Agenzia delle Entrate office upon presentation of a valid passport; Italian consulates abroad can also issue it to non-residents. The process is typically straightforward and can often be completed on the same day.
Unlike the Partita IVA, the Codice Fiscale is not specific to business activity; every individual has one regardless of employment status. It is a prerequisite for signing an employment contract, opening a bank account, accessing the national health service, and registering with INPS or INAIL.