Identity card and tax code for foreigners
The identity card and tax code for foreigners represent two fundamental requirements to live and work legally in Italy. These bureaucratic tools allow access to essential services, opening bank accounts, signing contracts and carrying out numerous essential daily activities. For foreign citizens, obtaining these documents may seem like a complex process, but with the right legal assistance it becomes a clear and manageable procedure.
Boschetti Law Firm regularly assists foreign citizens who need guidance in obtaining the CIE (electronic identity card) and the tax code, with in-depth knowledge of Italian bureaucratic procedures. We have collaborators on our team whose specific role is to interact with public officials in order to best manage our clients’ applications and avoid mistakes that could cause delays or unnecessary complications.
The service for requesting the identity card and/or the tax code can be requested either as an independent professional assignment, or as part of the international relocation package, designed specifically to provide complete assistance to those moving from abroad. During the relocation process, in fact, the identity card and tax code become priorities for starting a new life in Italy.

Who can apply for the Italian identity card?
The possibility of obtaining the Italian identity card depends on the legal situation and residence of the applicant in the national territory. EU citizens may apply for the identity card after establishing residence in Italy and completing registration with the municipal registry office. This procedure is generally simpler thanks to European agreements on the free movement of people. It is sufficient to present documents proving regular stay in the territory and the availability of financial means.
For non-EU citizens, the situation requires greater attention, as they must have a valid residence permit authorizing them to stay in Italy for a sufficiently long period. The permit must be valid or accompanied by a receipt of the renewal application submitted within the deadline. In addition, it is necessary to demonstrate habitual residence in the municipality where the application is submitted. There are also special categories, such as Ukrainian refugees who benefit from a special reception procedure, which provides simplified paths for obtaining documents.
Boschetti Law Firm assists in all specific situations, ensuring compliance with the applicable special regulations. Our law firm evaluates each individual case to identify the most suitable path and prepare the necessary documentation, avoiding wasted time and possible rejections by the competent offices.
How to apply for the Italian identity card in the case of EU and non-EU foreigners
The procedure for obtaining the CIE (electronic identity card) differs significantly between EU and non-EU citizens, requiring specific documentation and steps for each category. The application must be submitted to the registry office of the municipality of residence or domicile. The cost is 16.79 euros, plus any fees, and the card is issued within 6 working days.
EU citizens must submit documentation including their identity document from the country of origin, the residence certificate and proof of means of support or employment. The procedure is relatively straightforward but requires attention in preparing documents translated and legalized in accordance with Italian regulations.
For non-EU citizens, the process is more complex. It is essential to present a valid residence permit, together with the national passport and documentation proving actual residence. Municipal offices carefully verify that all requirements are met before proceeding with issuance.
It should be noted that for foreign citizens (EU and non-EU) the CIE is not valid for travel abroad: a passport is required to leave Italy. Furthermore, the CIE, with regard to foreigners not registered in the registry office (ANPR), may also be issued upon adequate proof of domicile; some municipalities require specific documentation or clearance.
Managing bureaucratic procedures can be complex, especially when inconsistencies arise in the documentation or when offices request unexpected additions. Boschetti Law Firm assists its clients throughout the entire process, from the initial preparation of documents to the collection of the final card.

What is the tax code and how to apply for it as a foreigner in Italy
The tax code is a unique and indispensable identifier for any administrative, tax or commercial activity in Italy. For foreign citizens, this document is even more important, as it represents the first step toward integration into the Italian bureaucratic system.
The request for a tax code for non-EU foreigners follows specific procedures that vary depending on residence status. Citizens residing in Italy can apply at any office of the Agenzia delle Entrate, while for non-EU citizens not residing in Italy there is an alternative path. There are in fact special situations, such as foreigners without residence who nevertheless need the tax code for specific work or contractual needs, and in these cases the application must be submitted to the competent Italian Consulate.
For citizens with a residence permit, the procedure is simplified. It is sufficient to present the permit itself, together with the passport and a declaration of residence. The documentation must be valid and all data must correspond perfectly to avoid delays or bureaucratic complications.
Ukrainian refugees, as mentioned earlier, benefit from a special procedure providing accelerated issuance of the tax code through dedicated channels. This benefit is part of the extraordinary reception measures adopted by the Italian authorities.
Typical scenarios / Case studies
The typical scenarios have been developed by drawing on the most significant corporate immigration cases that the firm regularly handles, with the aim of creating structured, complex examples that help the reader navigate their own situation. The case studies, by contrast, illustrate individual real-life matters, anonymised to protect client confidentiality, presented with full factual and contextual detail.
US professional chooses Italy: elective residence obtained and future planned
American professional obtains an elective residence visa while maintaining ties with the USA. Integrated assistance from legal strategy to property search..
US opera singer obtains work authorization in 7 days
American opera singer with contracts already signed with an Italian theatre. Self employment work authorization obtained on an urgent basis to meet professional commitments.
US client purchases property in Rome: secure transaction
American client assisted in the purchase of a property in Rome. Urban planning issues and contractual risks identified and resolved before signing, transaction completed through notarial power of attorney.
American investor: from New York to a villa in Tuscany
Cross-border property transaction with full relocation service. Purchase of a high-end property, with tax status, residency and NHS registration handled remotely.
Canadian couple, retirement property in Puglia
From Toronto to the Itria Valley. Purchase of a farmhouse with cadastral issues, 7% flat tax on foreign pensions, elective residence visa and healthcare transition.
British entrepreneur, opening a business in Milan
Post-Brexit, a London-based tech entrepreneur establishes an operational headquarters in Milan. Immigration pathway as a non-EU national, company incorporation, and tax planning.
Swiss retiree: 7% flat tax regime in Southern Italy
A banking executive relocates from Zurich to Calabria. Management of the Swiss occupational pension pillar, Italy-Switzerland Tax Convention, and deregistration from the cantonal tax register.
American couple: retirement project in Abruzzo with visa and flat tax
From Connecticut to Abruzzo. Elective residency visa, 7% flat tax coordinated with IRS and FATCA obligations, and transition from Medicare to the Italian NHS (SSN).
German couple, from Munich to Tropea
Retired engineers from the Bavarian automotive sector. Multi-tier pension management, Italy-Germany Tax Convention, and the 7% preferential tax regime.
Startup tech: apertura filiale italiana per il mercato EU
A Bay Area SaaS company establishes a Milan headquarters. Innovative startup SRL, EU Blue Card for the team, transfer pricing, impatriates tax regime, and GDPR compliance.
Fashion brand, representative office in Milan
Brand premium newyorkese apre presidio a Milano. Strutturazione per evitare stabile organizzazione, trasferimento direttrice creativa e gestione showroom.
Manufacturing company, ICT transfers to Italy
Multinazionale giapponese trasferisce 3 figure chiave in Piemonte. Permessi ICT per manager e specialista, coordinamento consolare e regime impatriati per tutti i dipendenti.
How the International Law Firm Boschetti can help a foreigner in applying for the identity card and tax code

Boschetti Law Firm offers a complete and professional service for obtaining the identity card and tax code for foreigners, guaranteeing specialized assistance at every stage of the bureaucratic process. Our experience in immigration law, with a strong bureaucratic-administrative component, allows us to deal with the most complex situations with competence and professionalism.
Our approach begins with a detailed analysis of each client’s specific situation. We assess the legal status, the available documentation and the goals to be achieved in order to define the most effective strategy. This preliminary evaluation allows us to identify any critical issues and adequately prepare to overcome them.
We manage the preparation of documentation entirely, handling certified translations, legalizations and all necessary bureaucratic requirements. Our team has in-depth knowledge of the requirements of each office and can anticipate the most frequent requests, avoiding delays and complications.
During the application phases, if required, we physically accompany our clients to the competent offices, ensuring that each step is completed correctly. This direct assistance is particularly valuable for those who face language difficulties or are unfamiliar with Italian administrative procedures.
Our law firm offers these services either as an independent professional assignment for those who only need these documents, or as part of the international relocation package designed for those moving fully to Italy. In the relocation process, in fact, the identity card and tax code represent priority documents that open the way to all the opportunities of a full social and economic life in our country.
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Via dei Gracchi, 151
00192 Roma – Italy
info@italyvisainvestments.com
Tel: + 39 – 06 889 21971
By appointment only
Day: Monday – Friday
Hours: 9:00 a.m. – 1:00 p.m. / 4:00 p.m. – 8:00 p.m.
The 7% flat tax regime allows individuals receiving pensions from foreign entities to transfer their tax residence to a municipality in Southern Italy (with fewer than 20,000 inhabitants) and apply a 7% substitute tax on all foreign-source income for nine tax years.
Eligible municipalities are located in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, and Puglia, as well as certain municipalities affected by the 2009 earthquake. The regime applies to all categories of foreign-source income. The option is exercised in the tax return, indicating the chosen municipality of residence.
This is a potentially risky situation. Registration in the Italian population registry creates a presumption of tax residence in Italy, with the obligation to declare worldwide income. This presumption can be rebutted by demonstrating that tax residence is abroad, including through registration with the AIRE or under applicable double taxation treaties, but the burden of proof remains on the taxpayer.
The Italian Revenue Agency may assess these situations based on objective factors. The presence of personal or economic ties in Italy may affect the determination of tax residence. It is therefore advisable to define one’s tax position in advance and prepare adequate supporting documentation, also considering tools such as advance rulings.
Foreign nationals holding a residence permit for elective residence may enroll in the Italian National Health Service (SSN) on a voluntary basis, subject to payment of an annual contribution. Enrollment grants access to healthcare services under the same conditions as SSN beneficiaries, including general practitioners, specialist care, and hospital treatment.
The annual contribution is calculated based on total income and cannot be lower than €387.34. Alternatively, private health insurance may be used, provided it meets the requirements for residence in Italy.
The new residents regime (Art. 24-bis TUIR) provides for a flat tax of €200,000 per year on all foreign-source income, regardless of the amount. The inbound workers regime (Art. 16 of Legislative Decree 147/2015) allows a reduced taxation on employment income produced in Italy. They are designed for different profiles.
The new residents regime is suitable for individuals with very high foreign income who do not work in Italy. The inbound workers regime is intended for those who move to Italy for work and have not been tax resident there in the previous two years. They are only partially compatible. The choice should be made before relocating.
Because the Italian real estate market presents specific risks that foreign buyers may not be aware of: unauthorized building works not regularized, outstanding mortgages, cadastral discrepancies, landscape restrictions, and undisclosed easements. Technical and legal due diligence carried out before signing the preliminary agreement allows these issues to be identified while it is still possible to renegotiate or withdraw.
Specialized real estate advisory for foreign clients also includes urban planning checks, verification of systems compliance, independent property valuation, and assistance in negotiations. Purchasing without these checks exposes the buyer to unexpected costs and post-acquisition disputes.