FISCAL CODE

The fiscal code identifies a citizen in all his or her dealings with Public Authorities and Administrations. You have to contact your local Revenue office and exhibit an identity document to obtain this code. Foreigners require a valid passport or residence permit. Infants require only a birth certificate or parent self-certification. The only acceptable Fiscal Code is the one issued by the Revenue office. No one else is authorised to produce software programmes for the computation of Fiscal Code or to print cards. If the card is lost or stolen, a duplicate can be requested from your local Revenue office.

VAT NUMBER

The VAT number identifies the taxpayer carrying out an economic activity in all his dealings with Public Authorities or Administrations and with all other economic operators. The VAT number is issued by Revenue office upon setting up VAT status and remains the same until your business ceases to be. It must be shown on tax returns and any other document where requested. Anyone who carries on a business, art or profession must apply for a VAT NUMBER from the local Revenue office by submitting the special business start-up declaration within 30 days from the business start-up date or upon establishment of the company, following the instructions attached to the form.