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Requesting an Italian tax residence certificate from the Agenzia delle Entrate

The Italian tax residence certificate (attestato di residenza fiscale) is requested from the Agenzia delle Entrate in order to claim the benefits of international double taxation treaties on income and of EU law. You complete the dedicated request form and file it with any local office: through the « Consegna documenti e istanze » service of the reserved area, in person, by registered post with acknowledgement of receipt or by PEC. Neither the request nor the certificate is subject to stamp duty, and a single certificate is issued for several types of income produced in the same foreign State.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min

Documents to prepare

  • The tax residence certificate request form, completed and signed
  • The foreign State and the income for which the treaty benefits are claimed
  • A copy of the signatory's identity document, if the form is signed by hand or sent by registered post
  • A formal proxy, if the request is filed by another person
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Individuals resident in Italy who need to rely on a double taxation treaty in another State
  • Resident taxpayers other than individuals: corporations, commercial and non-commercial entities, collective investment undertakings and pension funds
  • For partnerships and other tax-transparent entities, only the partners or beneficiaries resident in Italy, not the partnership itself
  • Large taxpayers, who send the request only to the competent Regional Directorate

Worked example

Marco Gallo, IT consultant in Turin, is paid by a foreign client

Marco invoices 12,000 euro of consulting to a client established in another State, which asks him for an Italian tax residence certificate in order to apply the double taxation treaty. Marco completes the request form, naming that State and the income concerned, signs it digitally and uploads it with the « Upload Documenti » function of the « Consegna documenti e istanze » service in his reserved area, choosing a Provincial Directorate as recipient. He pays no stamp duty. If he also earned another type of income in the same State, he would list it in the same request: the Agenzia issues a single certificate.

How to fill it in, step by step

  1. Check that you can request the certificate: Italian residents, individuals or other taxpayers; for a partnership, the resident partners request it.
  2. Download the tax residence certificate request form from the Agenzia's « Modello e istruzioni » page and complete it, naming the foreign State and the income concerned.
  3. Sign it digitally, or by hand attaching a photocopy of the signatory's identity document.
  4. File it with any local office: with « Upload Documenti » in the reserved area choosing a Provincial Directorate, in person, by registered post with acknowledgement of receipt, or by PEC to a Provincial Directorate with the subject « Attestato di residenza fiscale ».
  5. If another person files the request, hand in the formal proxy together with it.
  6. Keep the receipt issued by the office or the proof of sending, and pass the certificate on to the foreign party that asked for it.

Good to know

  • A single certificate can cover several types of income produced in the same foreign State.
  • Neither the request nor the certificate is subject to stamp duty.
  • The PEC address to use is that of any Provincial Directorate, published in the list of PEC addresses of the Agenzia's offices.
  • When the request is handed in at the counter, the office issues a receipt on the spot.
  • The form and its instructions are published by the Agenzia on the « Modello e istruzioni » page of the dedicated section.

Common mistakes

  • Having a partnership request the certificate: for tax-transparent entities only the resident partners or beneficiaries can request it.
  • Sending by PEC a form signed by hand without a photocopy of the signatory's identity document.
  • Leaving out the subject « Attestato di residenza fiscale » in the PEC message.
  • Filing several requests for different income produced in the same State, when one is enough.
  • For a large taxpayer, sending the request to a Provincial Directorate instead of the competent Regional Directorate.

Frequently asked questions

What is the tax residence certificate for?

To claim, towards another State, the benefits of international double taxation treaties on income and of EU law.

How much does it cost?

Nothing in stamp duty: neither the request nor the certificate is subject to it.

Which office should receive the request?

Any local office of the Agenzia delle Entrate; online and by PEC it is addressed to any Provincial Directorate. Large taxpayers send it only to the competent Regional Directorate.

Can an Snc or an Sas request the certificate?

No: for partnerships and other tax-transparent entities, the certificate can only be requested by the partners or beneficiaries resident in Italy.

Is one certificate needed per type of income?

No: when the income is produced in the same foreign State, the request can cover several types of income and a single certificate is issued.

Go further

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.