Chapter 1 – Fiscal code and VAT number

Fiscal Code

What is it?

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. For infants, the tax code is assigned by the municipalities at the time of first entry in the registries.

Attention: 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 Codes or to print cards.

What happens if I lose it?

If the card is lost or stolen, a duplicate can be requested from your local Revenue office. Alternatively, to avoid queuing or the bother of applying in person, you can request a duplicate:

• on line from the site www.agenziaentrate.gov.it. Click on Services (Servizi) then on ” Fiscal Code” (Codice Fiscale) and fill in the blanks with your personal data;
• through the automatic information service (phone number 848- 800 444). After a few days the new card will be delivered to your home by priority mail. In case of change of address, you need to call at your local Revenue office to give your new address. You will be asked to show an updated identity document or produce a self-certification.

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 the 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.

What do I have to do when starting up a business?

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.
The forms used to notify the start of the business activity are available on the Revenue Agency’s internet site (www.agenziaentrate.gov.it). The forms to use are:

• AA7/9 for entities other than individual persons (Companies, etc.);
• AA9/9 for individual persons (one-man businesses).

The declaration of start-up of a business may be submitted:

• directly to a local Revenue office, in duplicate, exhibiting an identity document;
• by post in the form of a registered letter, in a single copy, enclosing a  copy of an identity document;
• by Internet: using the Internet service autonomously after requesting a PIN code directly from the Revenue office or through the web site http://fisconline.agenziaentrate.it, or through a certified intermediary using the Entratel service;
• to the Chamber of Commerce Company Register by persons or businesses obliged to be listed on this Register and by those who are obliged to make a ” Rea” declaration (inventory of economic and administrative information).

Attention: From 19 February 2008 who wants to start a business can submit to the Register of Companies at the Chamber of Commerce a single notice valid, if there are legal requirements, also for tax, social security, and welfare fulfilments. However, remember that there is a transition period after which the single communication will be compulsory and will replace, to all legal purposes, the current mode of transmission of forms to the Register of Companies and other bodies concerned.

“Comunicazione unica” for the start-up of a company

Since October 1st 2009, who wants to start a business may use a single form. It has become operational, in fact, throughout the national territory, the possibility  to perform all tasks necessary to start a business by presenting a “Comunicazione Unica ” to the office of the Registrar of Companies at the Chamber of Commerce.

The form is transmitted electronically or computerized and permit to meet every obligation needed to be registered in the Registrar of Companies, in the Social security and welfare bodies, and to obtain the tax code and / or VAT code.

Use of the “Comunicazione Unica” is optional until 31 March 2010. Until that date are still in force the previous means of transmission of forms to the other bodies concerned (Revenue Agency, INPS, INAIL), in non-integrated mode.
The communication of start-up of a company by the new procedure will become compulsory from April 1st 2010.
During the testing phase (from October 1st 2009 to March 31st 2010), the new procedure can be used all over the country to fulfil the following obligations:

• declaration of business start-up, data change and business termination for the purposes of VAT;
• application for registration of new businesses, modification and termination in the Registrar of Companies and REA (excluding the deposit of balance);
• application for registration to INAIL (variations and terminations will be made available in the early days of 2010);
• application for registration, variation and termination in the Registrar of Companies for INPS purposes, relatively to craft enterprises and business operators;
• application form for registration and termination of businesses with employees for INPS purposes;
• data changes in businesses with employees, for INPS purposes;
• registration of agricultural business for INPS purposes (changes and terminations will be made available, however, in February 2010).

To submit the “Comunicazione Unica” it is necessary to have a digital signature and a certified e-mail (PEC).
Chambers of Commerce have made available the free software “ComUnica”, which guides users in the filling in of the form. On the website www.registroimprese.it it has been published a “Guide to the single communication of business”.

What happens if there are changes in the business activity?

If, while carrying on the business, there are changes in some of the details already notified, or if there is the intention to terminate the business activity, the taxpayer must submit a ” Declaration of change” within thirty days from the date of the change to any local Revenue office using the same forms as those used for declaring the start-up of the business activity.
Companies must submit an authenticated copy of the minutes of the general meeting that has deliberated the change in the articles of association.

What are the fiscal obligations of the owner of a vat number?

1. Keeping accounting records – The compulsory accounting records to be kept for VAT purposes for the recording of income (sales) and expenditure (purchases) operations are:  the register of the invoices issued, the register of invoices received and, in some  cases, the register of compensations.
2. Invoicing – The obligation to issue invoices refers to every transaction, however:
   • in the case of a retail trade business (e.g. food shops) the invoice is replaced by the ” ticket receipt” ;
   • in services businesses (e.g. restaurants, laundries) it’s replaced by a ” receipt for fiscal purposes” .
3. The tax return – Anyone in possession of a VAT number must submit an annual tax return, the ” modello UNICO” each year. This obligation also applies to individual persons or businesses that have not received any income or issued or received any invoices.
4. Payment – All holders of a number VAT are required to make tax and social security payments exclusively on line, using the F24 model.

Facilitated tax system

Individual persons or businesses carrying on a new business activity or who are self-employed, with limited compensations or income in a year (the limits differ according to the business activity), may take advantage of the facilitated tax system, using simplified documents and accounting systems and paying a substitute tax on income.
These individual persons or businesses may also ask the local Revenue office for help, which will provide a tutor who will assist the taxpayer in all fiscal and accounting obligations.
In addition, for taxpayers who meet certain requirements, a facilitated regime (called “system of minimum taxpayers”)  provides significant accounting simplifications and the payment of a sum, comprehensive of VAT, IRPEF and IRAP, corresponding to the 20% of the declared income.

What other obligations are there?

Chamber of Commerce

Assignation of the VAT number implies the obligation to be registered with the Company Register set up in the Chamber of Commerce.
Whoever registers is obliged, within the specified term for making the first down payment of income tax, to pay the annual duty to the Chamber of Commerce using form F24.

National Pension Institute

Traders and small businessmen that carry on a business activity are obliged to register with INPS and to pay pension contributions.

Payment is made through  form F24 online.

Chapter 2 – How to register property lease and rent contracts

All agreements, regardless of the amount, are to be registered if the term is more than 30 days a year. Property leases must be registered within 30 days from the date the agreement was drawn up or, if prior, from the first payment date.

How much does registration cost?

For lease and sublease contracts of urban real estate, the tax payment can be made either:

• from year to year, within 30 days of the expiry date, applying the 2 percent of each annual and taking  account of ISTAT increases;
• by  a single payment within 30 days from the signature of contract, applying the 2 percent to the amount agreed. In this case, it is due a tax rebate equal to half the legal interest rate, currently at 3 percent, multiplied by the years of the contract period.

For those who choose to pay the registration charge by single payment, calculated on the amount due for the entire duration of the contract, the tax could not be less than 67 euros. For those who choose to pay yearly, in the subsequent years the tax may also be an amount lower than of 67 euros.

Example:

• Agreed annual rent: Euro 5,000
  Registration tax due: Euro 5,000 x 70% = Euro 3,500.00 x 2% = Euro 70.00
• Agreed annual rent:  Euro 3,500
  Euro 3,500x 70% = Euro 2,450.00 x 2% = Euro 49.00 but the minimum tax to pay is Euro 67.00

The security deposit is not subject to registry taxes. However, in the case of security covered by a third party not involved with the agreement, a tax proportional (0.5%) to the amount given as security deposit is payable. Both the Landlord and Tenant are liable for payment of this tax.

The following table gives the tax deductions for multi-annual payments:

Example:

If the annual rent for an urban property is 3,750.00 and the agreement term is 4 years, the taxpayer can either make an annual payment for each of the four years as calculated at point a) below or a single payment as calculated at point b).

1. 2% of Euro 3,750.00 = Euro 75.00
2. 2% of  Euro (3,750.00 x 4) = 15.000 = Euro 300,00
   less the 6% deduction (1.5% x 4) = Euro 18.00
   tax due Euro 282.00
   with a saving of Euro 18.00

If payment has been made for the entire term and the lease is cancelled prematurely, you have the right to a refund of the years after the current one. If the Landlord issues a VAT receipt for the rent he receives, the lease is not subject to registry tax and can be registered by paying the standard fee of Euro 67.00.

Tax payment

Before submitting leases and rent agreements for registration, the parties must calculate the tax amount payable and pay it through any bank or post office using form F23. Copy of the payment receipt is to be handed to the l Revenue office together with the registration application forms (RR and 69), available at the Revenue office, within 30 days from the date of the contract or, if prior, from the starting date of the lease.

Other payments

For terminations, extensions and premature cancellations of registered agreements, the parties must pay the taxes due within 30 days from the relative event using form F23 in which exact agreement registration data is to be specified (year, series and registration number separated by a slash). Receipt of said payment is to be submitted to the Revenue office within 20 days together with the relative “notice”, a facsimile of which is available c/o the Revenue office, duly filled in by the taxpayer. The tax payable for terminations without compensation and premature cancellations is Euro 67.00, while for extensions it is equal to 2% of the annual rent with a minimum of Euro 67.00. No payment is due for agreements registered in “case of use” because in such cases rent is subject to VAT.

Penalties

Failure to apply for agreement registration will result in a penalty equal to between 120% and 240% of the tax payable. The Revenue Agency does, however, make it possible to reduce this penalty to 1/12 if the taxpayer settles within 90 days from registration expiry; to 1/10 if settled within one year. In the case of late payment of the tax the penalty amounts to 30% of the tax payable with the same reductions described above.

What is needed for registration

• an original and a photocopy (or several originals) of the agreement to be registered;
• a Euro 14.62 stamp duty  for every 100 lines, on the original and copies;
• the two forms distributed by the local Revenue office;
• application  form 69;
• list of the documents presented for registration – form RR;
• payment receipt – form F23.

Since 2007, the payment of stamp duty is granted through an arrangement with intermediaries (eg. Tobacconists) of the Revenue Agency, which issue the computerised marks that replace  the old stamps.

The most common tax codes listed on the rear of form F23 are:

• 115T registry tax for lease agreements buildings – 1st year
• 112T registry tax for lease agreements buildings – following years
• 107T registry tax for lease agreements buildings – entire period or subject to VAT
• 114T registry tax for extensions (lease and rent agreements)
• 113T registry tax for premature cancellation (lease and rent agreements)
• 110T registry tax for terminations (lease and rent agreements)
• 109T registry tax for documents, verbal agreements and declarations
• 108T registry tax for renting land
• 964T fixed tax for each copy issued by the office
• 671T registry tax fines (acknowledgement)

Besides correct indication of the tax codes on the F23 payment form, it is also necessary to specify the l Revenue office code and the reason for payment which, for document registration, is RP.

Online registration

It is compulsory for Landlords with more than 100 properties (buildings and land) to register lease agreements on line. This is optional for all other taxpayers. Record the lease contract (and pay taxes) on line is convenient and easy.  In the traditional system you had to pay the  tax in the bank or post office and then submit  the request for registration to the Revenue office ; now, with  the particular software made available by Agenzia delle Entrate you can to register any rental contract with the simple use of the line, from the comfort of home or instructing a broker specially allowed to send electronic documents. For detailed information please consult the Revenue Agency’s internet site: www.agenziaentrate.gov.it.

Chapter 3 – Everything you need to know when buying your first home

The Revenue Agency takes special care of first time buyers of full ownership property for personal residential use  by granting tax benefits such as the reduction of registry , mortgage and land registry taxes which are applied to the property value, declared in the public Deed of Transfer.

In case of sale of property for residential purposes (and related appliances) to individuals who do not act for commercial, artistic or professional purposes, the taxable amount for registry, mortgage and land registry may be the cadastral value of the property, rather than paid amount, if the deed shows the actual amount agreed for the sale. The cadastral value is determined by multiplying the cadastral income (revalued by 5%) for the coefficient 110 (first home).

How much do you save?

If the property is bought from a construction company, the VAT payable will be 4% instead of 10%, with a saving of 6% and the registration taxes will be fixed (euro 168.00).

Example 1:

Mr and Mrs Rossi buy a privately owned property for personal residential use in the town of Roma through public Deed, and pay euro 50,000.00 for the property.
If they apply for first time home buyer benefits, the tax they will pay on the Deed will amount to euro 1,758.22 instead of euro 5,000.00, with a saving of euro 3,242.00.
If Mr and Mrs Rossi had bought the same property from a construction company at the same price, they would have paid a VAT of euro 2,000.00 instead of euro 5,000.00, with a saving of euro 3,000.00, plus the registry, mortgage and land registry taxes which would have amounted to euro 504.00 in total.

What can you buy?

First time home buyer benefits apply to:

• urban properties for residential purposes classified by the land registry office under categories A1 to A9, and A11, provided they are not termed “luxury residences”;
• properties under construction (unfinished) or in the process of being renovated, destined to be used as principle non luxury residences;
• outbuildings to the property bought with benefits such as garages, parking spaces (C/6), storerooms or deposits (C/2) and shelters (C/7), one for each type also with separate Deeds.

What do you need to do to get first time buyer benefits?

To take advantage of the first time buyer benefits you need to declare in the Deed of purchase, under risk of forfeit, that:

• the property is located either within the Municipal territory in which you reside or intend to establish residence within 18 months from the date of purchase, or intend to establish domicile if it is the headquarters of your business activity and interests (e.g. place of work) or the headquarters or business activity of the person on which you depend even if remaining abroad for work or other reasons, or if you are an Italian citizen who resides abroad and the property is your first home on Italian territory;
• if you are not already an exclusive owner or in community with your spouse with right of property, usufruct, use and residence of any other residential home within the territory in which the property you intend to buy is located;
• if you do not already own, nor have any community shareholder of property, usufruct, use, residence and residuary ownership rights on any other residential property bought with the first time home buyer benefits throughout the entire national territory.

Example 2:

Mr. and Mrs. Rossi were able to buy a home in Roma with first time home buyer benefits because the house they have bought is not a “luxury residence”, they intend transferring their residence to Roma, and because neither of them own other property in that city nor own any other home elsewhere in Italy bought with first time home buyer benefits.

ATTENTION:

But what happens if:

• False declarations are made in the Deed;
• Residence is not transferred to the Municipality in which the property is located within 18 months from the date of purchase;
• The property bought with the first home benefits is transferred – sold or donated – within 5 years from the date of purchase (unless another property is bought within the same years)

The benefits will be forfeited!!

In the cases the local Revenue office will claim back the standard tax payable increased by a penalty of 30% plus interest for payment in arrears.

Example 3:

For family reasons, Mr and Mrs Rossi decide to sell the apartment bought with first time home buyer benefits in Roma before the 5 years are up, and do not buy another home within the same year. In this case the Revenue office will collect the difference between the tax due at the moment of purchase with benefits and the tax without benefits. In the end, Mr and Mrs Rossi will have to pay back a sum of euro 3,242.00 plus the 30% penalty and interest.

Example 4:

If Mr. And Mrs Rossi should decide to buy another home within a year from having sold their first time home, the Revenue office will not claim for the tax due as per the example above, but will grant them a bonus equal to the registry taxes paid on the first Deed. It is now up to them to decide the best< way to use the bonus.

In fact if you sell a property bought with first time home buyer benefits and within a year from that sale you buy another non luxury home, you can – if entitled – apply for first time home buyer benefits again. In such a case you have the right to a tax allowance, (the bonus mentioned in example number 4) equal to the registry tax or reduced VAT paid on the first Deed.

The allowance can be used:

• to reduce the registry tax on the second Deed;
• to reduce the registry, mortgage and land registry taxes, of the whole credit amount, due on subsequent Deeds or declarations;
• to reduce income tax payable;
• to compensate the sums due (former art. 17 law 241 of 1997).

This allowance is personal. It cannot be paid by instalments and is not refundable.

Chapter 4 – Death Duties

Who must submit a death duty declaration?

The heirs, either by law or will, of a deceased property owner.

When?

Within 1 year from date of death of this person.

Where?

At the Revenue office of the last place of residency of the deceased.

How?

Fill in several copies of form 4, that can be found at the Revenue office, and attach the following documents:

1. death certificate;
2. civil status certificate of the deceased and heirs;
3. list of self-determined taxes with receipt of payments.

After the registration, the office will return the copies for transfer to the heirs who shall submit them to the Agenzia del Territorio  within 30 days.

The taxation

On the transfer of property rights occurred in case of death,  a tax on inheritance is due.  The rates and allowance(ie the value within which it is exempt from payment of inheritance) apply on the total value of net assets (ie the value of the assets and rights of succession to the object net of liabilities and expenses deductible,  for example, debts of the deceased, funeral and medical expenses). They differ according to the relationship that binds the deceased, which may be of marriage, kinship or affinity in a straight line or collateral to a certain degree, or other. The inheritance tax is applied:

1. to spouse and relatives in a straight line on the surplus of total net for each beneficiary (1,000,000 euros allowance): 4%;
2. to brothers and sisters on the surplus  of total net for each beneficiary (100,000 euros allowance): 6 %;
3. to other relatives up to the fourth degree, and the like, in a straight line, and the like in the collateral line up to the third degree: 6%;
4. to other subjects: 8%.

While in case a), for spouse and family in a straight line, there is a deductible sum of no less than 1,000,000 euro, in case b), for brothers and sisters, there is a threshold of 100,000 euro, in cases c) and d) there is no deductible sum. When in the heritable assets there are real estates, in addition to the inheritance tax are also due to the mortgage and cadastral taxes. These are equal, respectively, to 2 percent and 1 percent of the value of the property, with a minimum payment of 168 euro. If the value is stated in no less than the one based on cadastral value, the Revenue Agency can not make the adjustment in value. If within the estate there is a building (not luxury) that will be used as a “first home”, the payment of the mortgage and cadastral tax is fixed (168 Euro for each set). To qualify for this relief is necessary that at least one of the heirs is in possession of the requirements, therefore the other heirs will benefit indirectly.

N.B.: if the inheritance, mortgage and cadastral taxes, are lower than 168.00 euro,  the fixed minimum tax of 168.00 euro is due just the same.

Where to pay

At the tax office or at any bank or post office with form F23, specifying the office code and SA as the reason for the payment.

Voluntary disclosure

If the declaration is submitted late and the taxes due are paid late, the tax office gives the taxpayer the chance to reduce this penalty to 1/12th  of the tax due if it is paid within 30 days or to 1/10th if it is paid within the year.

The Revenue office sends copies of the inheritance declarations to the Municipality where the property is situated,  for I.C.I. (Tax on real estate) purposes.

Chapter 5 – How to get a tax refund

Refunds on direct tax deductions and payments

The taxpayer can claim a refund for direct deductions and payments if a mistake was made when calculating the tax amount due or when filling out the payment form, and if payment was made twice or made for a partially or totally inexistent tax. Refunds can be applied for on unstamped paper, enclosing a copy of the document certifying the payment or a payment receipt. If the refund claim is for direct deductions (art. 37 of DPR N. 602/73), the application is to be submitted before its term of prescription, i.e. 48 months from the date of the deduction. If the refund claim is for direct payments (art. 38 of DPR N. 602/73), the application is to be submitted within 48 months from the date of payment. For payments of indirect taxation, the term for claiming a refund is 36 months from the date of payment.

Vat refunds

What you need to know

A VAT refund can be claimed for credit resulting from:

• the annual VAT return, also in joint form;
• the quarter’s deductible surplus.

To be entitled to a refund the taxpayer has to have specific requirements.

How to apply for a refund

In order to receive a refund for credit on his annual VAT return,  the taxpayer has to submit two copies of the claim form VR to the  tax collection office of his residence  province within the expiry date of the annual VAT return. VR forms submitted within 90 days from the term for submitting the annual VAT return are considered valid except for the application of penalties according to law. To receive a refund for credit on the quarterly payment, the taxpayer has to make the claim at the local tax collection office either by hand or by registered mail with return receipt within the last day of the month after the quarter in question. Claims submitted after such a term are not considered valid.

Guarantees

Except for those who are exempt, in order to receive a VAT refund, it is necessary a suitable guarantee  signed by the legal representative or owner of the company and released by a banking establishment, financial intermediary or an insurance company. In the case of self-certification instead of the guarantee, for the so-called “virtuous taxpayers”, this certification must be enclosed with form VR for annual refunds or with the application for refunds during the year.

How is it refunded?

Annual refunds for sums under Euro 516,456.90 will be paid directly by the tax collection office. If the sum to be refunded is more than Euro 516,456.90, the tax collection office will refund up to this sum and the rest will be refunded later by the local Revenue office.

Crediting of refunds on bank account

To speed up the repayments, you can request the credit on your c / c bank or post office. A request may be made at any office, which will acquire the coordinates of the account of the applicant. You can request a credit on your account via internet: this requires registering to the website www.agenziaentrate.gov.it and obtain a personal code to access on line services.

Chapter 6 – Irregularity communications

What are they?

Irregularity communications are the result of formal and automatic controls of tax returns. Their purpose is to inform the taxpayer of any errors found, offering him the chance to remedy such irregularities by paying a reduced penalty.

What must I do?

If the taxpayer doesn’t agree with what the Revenue Agency found out after an automatic control he can:

• go to any local Revenue office, taking with him all the elements proving the correctness of the data declared;
• call the telephone assistance centre, n°: 848  800  444.

If the taxpayer doesn’t agree with what the Revenue Agency found out after  a formal control he can:

• contact the relevant office (namely that which has transmitted the communication), to clarify any data or evidence not considered or not correctly assessed.

If the taxpayer realises that the complaint is right, he can regularise his position by paying the sums due, according to the following table:

Irregularity communications

Tax
——————
Interest
——————
Penalty  1/3rd reduction in case of automatic controls
Penalty  2/3rd reduction in case of formal controls
—————–
Compensation with other credits: YES

Where and how to pay

Attention: Irregularity communications are not true impositions which means they cannot be contested before a Tax Commission

Tax payment forms

What are they?

Tax payment forms, with notification given by people from the tax collection office or sent by registered mail, ask you to pay the amounts listed in the role and due after the checks, of any kind, and the findings of the  tax administration (including the compensation of the collection body).

The payment forms contain, among other things, the date on which the role has been enforced, the description of objections, instructions on how to pay, and the information on how to appeal.

If payment is not made within 60 days, on the amounts listed are due interest on arrears, starting  from the date of notification of the form,  and full compensation for the agent.

After this deadline, the agent can initiate the recovery actions and procedures for collection enforcement on all assets of the creditor and the multiple liability (as for example, the administrative detention of movable property recorded and the pledging of assets).

What to do?

Once the taxpayer has checked the tax payment form and deems it correct, he can pay at the tax collection office, at the bank or in a post office. If he wants more information he can:

• go to the local Revenue office that issued the list;
• call the telephone assistance centre at n°: 848  800  444.

ATTENTION: not all the payment forms are for Revenue Agency taxes, many concern paying driving fines, administration penalties of various kinks, community taxes, social security contributions, etc. The taxpayer must pay attention and contact the authority responsible for the charge, specified as the collecting authority on the payment form.

Can I contest the payment forms?

After checking the form and if the taxpayer deems the sum due is unwarranted, he can submit an application of suspension of all or part of the sum due; in addition, within 60 days from notification of the form, the taxpayer can appeal to the Tax Commission following the indications given in the form itself.

Attention: The self-defense application has no effect on the reckonable date of the peremptory time limit hence the taxpayer must not let 60 days pass before going to the Tax Judge. If payment is not made within 60 days from notification of the tax payment form, the tax collection office will start coercive collection.

Can I suspend payment?

The taxpayer who has submitted an appeal can, while waiting for the sentence of the Tax Commission, submit a motion of stay to the latter (judicial motion of stay) or to the local Revenue office (administrative motion of stay); the motion is to be on unstamped paper and a copy of the contested deed and appeal must be attached to it.

Can I pay in instalments?

If the taxpayer has temporary difficulties, he can ask to pay the sums due – listed in the tax payment form – in instalments. The application to pay in instalments, on stamped paper, together with suitable documents, must be submitted, under risk of forfeit, before the starting of proceedings for insolvency.

Useful information

To contact the Assistance service, Agenzia delle Entrate offers various channels of communication: telephone, web-mail, offices.

Calling 848  800  444 and following the directions given by the system you can access various services and information:

Call center with operator

The service is available Monday through Friday from 9 am to 17 on Saturday from 9 am to 13.

Refunds

Provides tax-payers waiting for a refund with information about their case.

Automated operator

Standard information on taxes and related topics.

Booking of appointments

The service allows those who need to go in office, to book an appointment with an official, thus avoiding wasting time in a queue at the counter.

Attention:

• to call by cellular phone, the phone number is 0696668907 (the cost is charged to the caller according to the plan implemented by the operator);
• to call from abroad the number is 0696668933 (the cost is charged to the caller).

320  43  08  444 (SMS)

Text message service. By sending a text message to 320  43  08  444 you can receive information. Text messages can be sent at any time of the day; the sender shall shoulder the cost according to his/her personal tariff. To protect a tax-payer’s privacy no answer concerning his/her tax situation will be given by text message.

Web Mail

You can ask for information concerning taxes by sending an e-mail to Agenzia delle Entrate. To access, all you have to do is complete a form providing the following data: name, surname, e-mail address, a short summary – no longer than ten lines – of the tax problem.

Directly in the office

Offices

There is a list of the 385 offices, the addresses of the Regional Offices and the 2 operation centres. You can use a search engine to find the office nearest to you.

Booking an appointment

If you need to come to our office, you can book an appointment with a person in charge, thus avoiding wasting time in a queue at the counter.