EU citizen or non-EU citizen who living in Italy, must have the Italian tax number identification. The tax code is used to identify a citizen in all dealings, not only of fiscal nature, with the Italian public authorities and other administrations. Also citizens who are not resident in Italy can apply for the tax code. The tax code is issued by local Revenue Agency offices, upon presentation of a valid recognition:
- For EU citizen: ID card
- For non-EU citizen: passport with visa and residence permit
Italian taxation system more
The tax system is managed by the Italian Revenue Agency at national level. Taxes can be grouped into two main categories:
- Direct taxes such as taxews on personal income (IRPEF – Imposta sul Reddito delle Persone Fisiche), taxes on the income of enterprises (IRES – Imposta sul Reddito delle Società) and taxes on regional productive activities (IRAP – Imposta Regionale sulle Attività Produttive).
- Indirect taxes such as taxes on goods, services or imports (IVA – Imposta sul Valore Aggiunto, equivalent to VAT), taxes on real estate (ICI – Imposta Comunale Immobili), etc.. Along with the national taxes, there are also local taxes (for example municipal tax). The Tax Year runs from 1st January to 31st December.
All workers are subject to taxation of their income or other benefits, but there are difference, about taxes and social-security contributions, if the foreigner is an employee or a self-employed.
Working as an employee more
Working as a self-employed more
About social security rights in Italy more