Guide
What is the codice fiscale and how does it work?
By Codice Fiscale Pro Team · Published on
What is the codice fiscale?
The codice fiscale is an alphanumeric code that identifies a taxpayer in the Italian tax registry. For people it has 16 characters and for companies and bodies 11 digits, as Pmi.it (in Italian) reports. Its basic rules come from the decree of the President of the Republic of 29 September 1973, no. 605, and its composition from a Ministry of Finance decree of 23 December 1976.
Who assigns the codice fiscale and who has one?
The Agenzia delle Entrate assigns it. For newborns it comes through the Comune at the birth declaration (Informazione Fiscale, in Italian). EU citizens who plan to stay in Italy apply with form AA4/8 at an Agenzia office. For non-EU citizens it is assigned by the immigration desk or the police headquarters, depending on the permit, according to the Agenzia brochure “Codice fiscale stranieri” (in Italian).
What is the codice fiscale used for?
It identifies you in dealings with the public administration and private parties. Typical uses:
- healthcare: registering with the ASL, choosing a doctor, prescriptions;
- work: contracts, payslips and the annual tax certificate;
- taxes: tax returns, payments and deductions;
- banks, insurers, utilities, rental and purchase contracts;
- enrolment in schools, universities and online services.
What does a codice fiscale look like?
The 16 characters always follow the same pattern. Example: BRWJHN85S03Z404I (John Brown, an example person).
| Positions | Content | Example |
|---|---|---|
| 1-3 | Letters from the surname | BRW |
| 4-6 | Letters from the first name | JHN |
| 7-8 | Last two digits of the birth year | 85 |
| 9 | Letter for the birth month | S |
| 10-11 | Day of birth (plus 40 for women) | 03 |
| 12-15 | Municipality or country of birth | Z404 |
| 16 | Check letter | I |
The calculation is in how the codice fiscale is calculated, and the character-by-character reading in how to read a codice fiscale.
Does the codice fiscale expire or change?
It does not expire, and only the code issued and certified by the Agenzia delle Entrate is valid, as the Agenzia brochure (in Italian) states. It stays the same over time, also when you marry or move. It changes only in particular cases, such as corrected data or omocodia: see when the codice fiscale can change.
Is the health card the same as the codice fiscale?
No, but the health card carries the code. A separate codice fiscale card is no longer issued: the code is part of the health card (Informazione Fiscale, in Italian). Cards issued by consulates to people living abroad are codice fiscale cards, not health cards, according to the Italian Consulate in Stuttgart (in Italian). Where to read yours: how to find your codice fiscale.
How can you calculate or check a codice fiscale online?
With the codice fiscale calculator you enter surname, first name, date, sex and place of birth, and get the code in your browser, with no data sent. The code check tests whether a code is built correctly. Only the Agenzia delle Entrate issues the code, so use the Agenzia verification service for anything official.
Sources
- Pmi.it (in Italian): characters, 1976 decree.
- Informazione Fiscale (in Italian): who assigns the code, code included in the health card.
- Agenzia delle Entrate (in Italian): brochure “Codice fiscale stranieri”, no expiry.
- Il Diritto (in Italian): assignment and DPR 605/1973.
Frequently asked questions
Is the codice fiscale the same as the health card?
No. The codice fiscale is the 16-character identifier. The health card (tessera sanitaria) is the card that carries it, together with your details and the healthcare function.
Is the codice fiscale free?
Yes, assignment by the Agenzia delle Entrate is free. Calculating it with an online tool, like this one, is free but only informational.
Do companies have the same code as people?
No. For companies and bodies the codice fiscale is made of 11 digits. For people it has 16 alphanumeric characters.
Can two people have the same codice fiscale?
In rare cases the calculation would give the same code to two people with identical details. This is called omocodia, and the Agenzia delle Entrate then assigns variants with some digits replaced by letters.
Related guides
- How the Codice Fiscale Is Calculated | Codice Fiscale Pro: The rules for surname, first name, date, place and check letter, with worked examples.
- How to Read and Decode a Codice Fiscale | Codice Fiscale Pro: What each group of characters means and how to get date, sex and place.
- How to Find Your Codice Fiscale | Codice Fiscale Pro: Where it is printed, how to recover it, and when a calculation is not enough.
- When Can the Codice Fiscale Change? | Codice Fiscale Pro: Marriage, moving, corrected data, name or sex changes and omocodia: what changes the code and what does not.