This page is for people who need an Italian tax code and for those who want to understand whether they already have one after applying for temporary protection. The rules are given according to the texts of laws and ordinances; clarifications from the Italian tax agency (Agenzia delle Entrate) have not yet been added.
What is the codice fiscale and why do you need it?
The codice fiscale is your tax code in Italy; the law requires it, among other things, for a bank account and a health card:
- when you open any account or enter into any other ongoing contract with a bank (DPR 605/1973, Art. 6);
- on the health card (tessera sanitaria): the law names the code on it as the only condition for access to the services of the national health service (SSN).
According to a 2022 clarification from the Ministry of Labor, the codice fiscale is also needed for the declaration of availability for work (DID) at a job center (Centro per l’impiego, CPI). The Italian Civil Protection advises holders of temporary protection who already have a tax code to go to the nearest local health authority (ASL) to register for medical care.
How do you get a codice fiscale if you are asking for temporary protection?
You do not need to apply separately: the Questura (the provincial police headquarters) assigns the code when you apply for a temporary protection permit. This is provided by Civil Protection ordinance No. 881 of 29 March 2022: the Questura assigns the code by the same procedure as for applicants for international protection, through the tax agency’s system. Together with your details, the tax agency receives a note that you are entitled to medical care.
The 2022 brochure of the Italian Ministry of the Interior and the European Union Agency for Asylum (EUAA) advises you to use the code that was assigned to you when you applied for the permit.
Is the code on your receipt temporary or permanent?
Most likely temporary (this is our inference). Ordinance No. 881 says only that the Questura assigns the code by the procedure for applicants for international protection, and in its guidelines for banks of 5 August 2026 the Bank of Italy mentions, among legal documents, a temporary codice fiscale made up of digits only (no letters). Check with the tax agency how it is replaced with a permanent one.
How do you get a codice fiscale without temporary protection?
Through the tax agency. Check where exactly to go and which documents to submit on the official Agenzia delle Entrate website or at its local office: we have not yet added these requirements.
How is the codice fiscale linked to the health card?
Without the code there will be no health card: the Ministry of Economy and Finance produces it and sends it out gradually to everyone who has a codice fiscale or has been assigned one. For applicants for temporary protection, the tax agency passes the code and a note on the right to medical care to the health card system.
Medical care for people under temporary protection is provided on the same terms as for Italian citizens after registration with the ASL where you are staying. For people from Ukraine, this rule has been extended until 31 December 2026.
Can you open an account with a temporary code?
Yes, the Bank of Italy expects banks to work with such a code. In its guidelines of 5 August 2026, it named as a problem banks’ computer systems that do not let clients with legal but non-standard documents open an account, in particular clients with a temporary codice fiscale made up of digits only or with a receipt for a residence permit application. Banks must check by 30 November 2026 whether their rules and practices comply with the guidelines. More on the page How to open a bank account in Italy.
What mistakes should you avoid?
- Treating the codice fiscale as a residence permit: it is only a tax code.
- Applying for a separate code if you have already applied for temporary protection: the code is assigned when you apply.
- Putting off registration with the ASL: medical care is provided after registration where you are staying.
- Accepting a bank’s refusal just because your code is temporary.
What has not yet been officially confirmed?
Several questions have not yet been officially clarified:
- whether ordinance No. 881, adopted in 2022 under the state of emergency, is formally still in force in 2026;
- how a foreigner without temporary protection gets a codice fiscale: clarifications from the tax agency have not yet been added;
- how long the health card is valid for foreigners and how it is delivered.
We will update this page as soon as clarifications appear.