The Tax Identification Number (TIN) in Italy is called "Codice fiscale". It is a crucial identifier for individuals and entities engaged in dealings with the Italian Public Administration. It is mandatory to present the TIN in specified transactions according to Presidential Decree no. 605/1973.
Individuals lacking a TIN must submit a request to any Italian Revenue Agency office, providing personal data and a valid domicile. Minors' requests are submitted by parents, while infants usually receive TINs from municipalities or can be requested by parents at Revenue Agency offices.
Non-European Union citizens need to present various documents, including a valid passport, residence permit, or identity certificate issued by the diplomatic mission. Entities not obliged to declare VAT activities must request a TIN from a Revenue Agency office.
A valid TIN is registered in the Italian Tax Register managed by the Revenue Agency. Only TINs issued by the Revenue Agency Offices are accepted, and no other entities are authorized to create TIN-related software or print cards.
The Codice fiscale consists of 16 characters (format: LLLLLL99L99L999L).
- 1-3 - Surname
- 4-6 - Name
- 7-8- Year of birth
- 9- Month of birth
- 10-11- Day of birth
- 12 - Sex or gender
- 13-15 - Italian munciplity of foreign state of birth
- 16 - Check digit
Official Database - Codice fiscale Search
|Codice fiscale on TIN card
|Codice fiscale on Health card
Partita Iva (VAT)
The VAT number in Italy is called Partita Iva.
As per the Presidential Decree of the Republic of Italy, dated October 26, 1972, individuals or entities engaging in business activities within Italy or establishing a permanent presence must declare this within thirty days to the local offices of the Revenue Agency or a provincial office of VAT. The declaration includes personal details, legal information for entities, the type and purpose of the activity, and locations where it is conducted. Compliance with VAT regulations and other specified criteria is also outlined.
For non-residents wishing to fulfill VAT obligations directly, a separate article (Articolo 35 ter) provides guidelines. It requires a declaration to the competent office before conducting operations, detailing personal or legal information, the foreign jurisdiction where the activity occurs, and an agreement to exhibit accounting records. The office assigns a non-resident VAT number, indicating their status in Italy
The TIN consists of 11 digits.
- first 7 digits: serial number in the registry of the Province where the competent Revenue Agency Office is located.
- 8th, 9th and 10th digits: identification number of the Province where the competent Revenue Agency Office is located.
- The last digit is a check digit.
Official Database - Partita Iva Search
How Lookuptax can help you in VAT validation?
Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.