You must obtain your Italian Tax Code (Codice Fiscale) before arriving in Milan.
It is required to register your rental contract, and requesting it once you are already in Italy becomes much more complicated and time-consuming.

✔️ Apply Before Arrival Through the Italian Embassy/Consulate

You should request your Italian Tax Code as soon as you book your apartment in Milan, through the
Italian embassy or consulate in your home country.

If you wait until you are in Milan, the process may take weeks and require multiple appointments, taking precious time away from your studies.

✔️ If the Consulate Cannot Issue It: Apply via Email Before Arrival

If the consulate is unable to provide the Tax Code, you can apply directly via email to the Italian Revenue Agency.
We strongly recommend doing this before your arrival in Milan.

📧 Required Attachments

• AA48 form filled and signed
  (example here)
• Declaration letter filled and signed
• Your passport
• Your visa (if applicable)
• Your Milan university acceptance letter

Processing time may take 2–3 weeks.

📧 Suggested Email Text

“Spettabile Agenzia delle Entrate,
vi chiedo cortesemente di emettere il mio codice fiscale, perché serve al proprietario dell’appartamento che affitterò per poter registrare il contratto di locazione.
Frequenterò un corso presso l’università …. di Milano, da … a ….
Allego la documentazione necessaria.
In attesa di un cortese riscontro, distinti saluti e grazie.”

📮 Send Your Email to All These Addresses

​dp.imilano.utmilano1@agenziaentrate.it
dp.iimilano.utmilano6@agenziaentrate.it
dp.imilano.utmilano5@agenziaentrate.it
dp.iimilano.utgorgonzola@agenziaentrate.it

adding in cc my collaborator Mrs. Carla carla@RentalMilan.com, available to offer you support in this procedure.

✔️ If You Arrive in Milan Without the Tax Code

If you were unable to obtain it before arrival, you must apply in person at the Agenzia delle Entrate.

📆 You Must Book an Appointment

Book here:
Agenzia delle Entrate – Appointment Booking

Video tutorial:
How to request an appointment online

Appointments may be available only after 30+ days.
If you go without an appointment, you may not be accepted.

📄 Bring These Printed Documents

• AA48 form filled and signed
• Declaration letter filled and signed
• Your passport
• Your visa (if applicable)
• Your university acceptance letter

If everything is correct, they usually issue your Tax Code on the same day.

✔️ Students: Requesting the CF Through Your University

Some universities offer assistance, but they often issue only a temporary Tax Code, which is not valid for contract registration.

You can verify whether your CF is valid here:
Check your Tax Code validity

✔️ Non-EU Students

When you apply for your Permit of Stay (Permesso di Soggiorno, you need to apply for it within 8 days from your arrival in Milan, if you are staying for more than 3 months), the system may automatically assign a Tax Code.
However, this typically happens after about 30 days — too late for the registration deadline.

⚠️  If you are staying in Italy less than 3 months, you don’t need to apply for the Permesso, but if your flight to Milan includes a stopover in another Schengen country (for example France, Germany, Spain, the Netherlands, etc.), your passport will not receive an Italian entry stamp, because you entered the Schengen Area before arriving in Italy.

In this case, within 8 days of your arrival in Italy, you must go in person to the Immigration Office (Questura) and request a Declaration of Presence (Dichiarazione di Presenza).

This document certifies your legal entry into Italy and is generally required in order to obtain your Italian tax code (Codice Fiscale) by applying in person at the Milan Revenue Agency (Agenzia delle Entrate).

(If you are able to obtain your Italian tax code by email before entering Italy, this procedure is not necessary, as you will already have your tax code before your arrival.

✔️ Why You Need the Codice Fiscale (Even for Short Stays)

The landlord is legally required to register your rental contract within 30 days of your arrival.
If you do not provide your CF in time:

• You will be charged the fine that the landlord would otherwise pay
• The contract cannot be registered properly
• You lose important legal protection and safety as a tenant

✔️ Is It True That the CF Is No Longer Required?

No. Some universities and individuals claim that rental contracts can now be registered without the tenant’s Tax Code.
This is false.

Registering a contract without a CF requires the landlord to follow a complex manual procedure, go personally to the tax office, sign additional documents, wait in line, and repeat the process for every foreign tenant.

👉 No landlords or accountants are willing to do this.

Official documentation here:
Italian Tax Authority Resolution

✔️ What the Codice Fiscale Looks Like

✔️ More Useful Information About Your Arrival in Milan

Click here for practical arrival tips