Country guide

Italy

Italy uses the Codice Fiscale as its national tax identifier. Natural persons normally have a permanent 16-character alphanumeric Codice Fiscale, persons other than individuals use an 11-digit numeric Codice Fiscale, and a provisional 11-digit numeric Codice Fiscale can be assigned to natural persons in limited transitional cases.

IT ITA 3 TIN types Last reviewed 2026-06-01

TIN types

3 published formats. Open a type to see examples, structure details, and official sources.

Validate Italy TIN

Italian Codice Fiscale (Individuals)

Current Individuals

Agenzia delle Entrate (Italian Revenue Agency)

Permanent Codice Fiscale issued to natural persons for dealings with Italian public administration and tax records.

Details

Examples

RSSMRA80A01H501U

Where to find it

On the Tessera Sanitaria, Codice Fiscale card, electronic identity card, residence permit, or National Service Card.

Common names

Codice Fiscale CF Italian tax code

Structure

1-3 Surname code Alphabetic segment derived from the surname.

4-6 Given-name code Alphabetic segment derived from the given name.

7-8 Year Year-of-birth segment, with possible omocodia substitution.

9 Month Letter representing the month of birth.

10-11 Day and sex Day-of-birth segment, with a 40-day offset for female holders and possible omocodia substitution.

12-15 Birthplace code Code for the Italian municipality or foreign state of birth, with possible omocodia substitution in numeric positions.

16 Check character Final alphabetic control character.

Official source

agenziaentrate.gov.it oecd.org def.finanze.it

Italian 11-digit Codice Fiscale / Partita IVA (Entities)

Current Entities

Agenzia delle Entrate (Italian Revenue Agency)

Eleven-digit numeric Codice Fiscale for persons other than individuals; the same 11-digit structure is also used for Italian VAT numbers.

Details

Examples

06363391001

Where to find it

On Revenue Agency attribution or VAT registration records, entity tax documents, invoices, and official correspondence.

Common names

Codice Fiscale Partita IVA P. IVA VAT number

Structure

1-7 Serial Serial number assigned within the relevant Revenue Agency office area.

8-10 Office code Code of the province or office connected with allocation.

11 Check digit Final numeric control digit.

Official source

agenziaentrate.gov.it telematici.agenziaentrate.gov.it oecd.org def.finanze.it

Italian Provisional Numeric Codice Fiscale (Individuals)

Transitional Individuals

Agenzia delle Entrate (Italian Revenue Agency)

Temporary 11-digit numeric Codice Fiscale that can be assigned to a natural person until a definitive personal Codice Fiscale is issued.

Details

Examples

12345670017

Where to find it

On communications from the Immigration Desk, police authorities, health-service registration process, or the Revenue Agency before the definitive Codice Fiscale is assigned.

Common names

Codice fiscale provvisorio Provisional tax code Provisional numerical tax code

Structure

1-7 Serial Serial number assigned to the person.

8-10 Issuing office Office that assigned the provisional code.

11 Check digit Final numeric control digit.

Official source

telematici.agenziaentrate.gov.it agenziaentrate.gov.it def.finanze.it