Applying for an Italian Codice Fiscale from abroad is becoming easier again (September 2026)
For anyone planning to buy property in Italy — including through a judicial auction — obtaining an Italian codice fiscale is one of the first practical steps. The codice fiscale is the Italian tax identification number and is required for most property transactions.
Until relatively recently, foreign residents could commonly apply for a codice fiscale through the Italian embassy or consulate in their country of residence. However, this changed when consular applications for foreign nationals became unavailable or heavily restricted at many Italian consulates.
For more than a year, this meant that many prospective property buyers had to obtain their codice fiscale directly from the Agenzia delle Entrate in Italy, either in person or by appointing a lawyer or other representative in Italy.
The situation is now changing again — and, in several countries, the previous consular application route has effectively returned.
Italian consulates can once again issue a Codice Fiscale to foreign residents
The Italian Ministry of Foreign Affairs currently states that foreign citizens who are not resident in Italy can apply for a codice fiscale through the Italian consular office responsible for their place of residence.
Applicants generally need to provide:
- the relevant application form;
- a copy of a valid identity document; and
- the reason why the codice fiscale is required.
Alternatively, it remains possible to appoint someone in Italy by special power of attorney to submit the application to the Agenzia delle Entrate, or to apply directly at an Agenzia delle Entrate office while in Italy.
This is particularly useful for prospective property buyers, as it may once again eliminate the need to arrange the application through a lawyer or other representative in Italy.
The Netherlands: the consular route has returned
The Netherlands provides a good example of this change.
After a period in which foreign residents could no longer use the normal consular route and generally had to arrange their codice fiscale through Italy, the Italian Embassy in The Hague is once again accepting applications from foreign residents.
For Dutch buyers interested in purchasing property in Italy, this effectively restores the easier procedure that existed previously.
The situation is not yet the same everywhere
We checked the published procedures of Italian embassies and consulates in several of the countries from which we regularly receive enquiries.
The results are encouraging, but not yet completely uniform.
Consular applications for foreign residents are currently explicitly available in countries or consular districts including:
The Netherlands, United Kingdom, Switzerland, Denmark, Finland and Sweden, as well as certain French and Australian consular districts.
In some locations, the process can even be completed remotely by email or through an online appointment.
However, other consulates still publish more restrictive instructions.
For example, the Italian Consulate in Brussels specifically states that foreigners requiring a codice fiscale for the purchase of Italian property can appoint a representative to obtain it from the Agenzia delle Entrate in Italy. A consular application is generally reserved for cases involving online procedures or where appointing someone in Italy is not possible.
A similar distinction can still be found at a number of consulates in countries including Spain, Ireland, Norway, the United States and Canada.
There can even be differences within the same country. Some French and Australian consular districts, for example, currently offer foreign residents a straightforward consular application procedure, while others publish more restrictive requirements.
Why the difference?
The central guidance from the Italian Ministry of Foreign Affairs is now quite clear: foreign non-residents may request a codice fiscale through the Italian consular office responsible for their place of residence.
However, individual embassies and consulates do not yet appear to apply or describe this procedure in exactly the same way.
Rather than an entirely new system, what we are seeing appears to be a return towards the previous consular application procedure, following a period of more restrictive access for foreign applicants.
We therefore recommend checking the website of the specific Italian consulate responsible for your place of residence, rather than relying on general information for your country.
What does this mean for buyers at Italian property auctions?
A codice fiscale is normally required before an offer can be submitted at an Italian property auction.
For many international buyers, obtaining it may now be considerably easier: before arranging an application in Italy, it is worth checking whether your local Italian consulate can issue it directly.
This is particularly useful if you are exploring the Italian auction market but are not yet travelling to Italy.
There is one important consideration: do not leave it until the last minute. Processing methods and times vary between consulates. If an auction deadline is approaching, applying through a representative directly at the Agenzia delle Entrate in Italy may still be the safer and faster option.
At Italian Property Auction, we check the applicable procedure for our clients and can arrange an alternative application in Italy when necessary.