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Applying for an Italian tax code for a body or association (form AA5/6)

A body that is not a natural person and carries on no activity relevant for VAT — association, foundation, condominium, parish, committee — applies for its tax code (codice fiscale) to the Agenzia delle Entrate with form AA5/6, attaching its deed of incorporation or establishment: through the « Consegna documenti e istanze » service in the reserved area, by PEC to a Provincial Directorate, in person by appointment or by registered post. The code assigned has 11 digits. The same form is later used to report changes of data and the body's extinction, merger, concentration or transformation.

Up to date for 2025 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min

Deadlines

Before any act in which the body must state its tax code
The Agenzia's page sets no deadline for the application: the code is needed when the body is required to state it
Date the PEC or registered letter is sent
The day on which the form is deemed filed

Documents to prepare

  • Form AA5/6 completed with the details of the body and its representative
  • The body's deed of incorporation or establishment, and any resolutions or court orders
  • A digital signature, or a copy of the signatory's identity document
  • For a change of representative, a sworn statement on the signatory's capacity, plus a copy of the representative's identity document when the form is sent as a single copy
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

  • Bodies, associations, foundations, condominiums, parishes and other non-natural persons required to state a tax code
  • Only if they carry on no activity relevant for VAT and are therefore not required to file a VAT start-of-activity declaration
  • The body's representative or a person he has specifically delegated
  • Bodies that already have a tax code and change their data or legal representative, or are wound up, merged or transformed
  • Not natural persons, whose tax code follows a different procedure; not bodies opening a VAT number, which use form AA7/10 or AA9/12

Worked example

The cultural association Il Faro, in Lecce, applies for a tax code

Five members found a cultural association with no commercial activity. The chair, Anna Leone, completes form AA5/6 with the body's details and her own as representative, signs it digitally and sends it from the reserved area through the « Consegna documenti e istanze » service, category « Richiesta certificati, copie e codici fiscali », attaching the deed of incorporation and the articles. The Agenzia assigns an 11-digit tax code. Two years later, when Paolo takes over as chair, the change of representative is again reported on form AA5/6, sent by PEC to the competent office, with the appointment resolution, his identity document and the sworn statement on his capacity.

How to fill it in, step by step

  1. Check that the body is not required to file a VAT start-of-activity declaration: form AA5/6 is reserved for bodies that are not.
  2. Download form AA5/6 and its instructions from the Agenzia's « Modello e istruzioni » page and complete it with the details of the body and of its representative.
  3. Gather the documents proving the body exists: deed of incorporation or establishment, board or assembly resolutions, any court orders.
  4. Sign the form digitally, or by hand attaching a copy of the signatory's identity document.
  5. File it through the « Consegna documenti e istanze » service in the reserved area, by PEC to any Provincial Directorate, in duplicate at an office by appointment, or as a single copy by registered post.
  6. For later changes use the same form, also online through the « Comunicazione modello AA5/6 » service; for extinction, merger, concentration or transformation, electronic filing is compulsory.

Good to know

  • A body's tax code has 11 numeric characters: 7 for the taxpayer's serial number, 3 for the office code and the last as a check character.
  • The application may be filed at any Agenzia office, whatever the body's domicile.
  • A change of legal representative needs, besides the acts proving it, a sworn statement (articles 46 and 47 of Presidential Decree 445/2000) by which the signatory proves his capacity; if the form is sent as a single copy (registered post, PEC or « Consegna documenti e istanze »), a copy of an identity document of the representative must also be attached. The form goes to the office in whose district lies the tax domicile « of the person named in section (quadro) B of the form »: what each section contains is described in the AA5/6 completion instructions.
  • Other changes of data may be sent online, directly or through authorised intermediaries, instead of filing at an office: the form is deemed filed when the Agenzia completes its receipt.
  • The online « Comunicazione modello AA5/6 » service requires Fisconline registration or Entratel access and is used for reports of changes of data and of extinction, merger, concentration and transformation.

Common mistakes

  • Applying for a tax code on form AA5/6 for a body that carries on activities relevant for VAT and must open a VAT number instead.
  • Filing the form without the deed of incorporation or the other documents proving the body exists.
  • Signing by hand without attaching the signatory's identity document.
  • Reporting a change of chair through the « Comunicazione modello AA5/6 » electronic service: for a change of representative the Agenzia's page lists only filing at an office in duplicate, or sending a single copy by registered post, PEC or the « Consegna documenti e istanze » web service, with the sworn statement.
  • Reporting the body's extinction at an office rather than electronically, which is compulsory for extinction.

Frequently asked questions

Our association needs a tax code: which form does it use?

Form AA5/6, if the association carries on no activity relevant for VAT; otherwise it files the VAT start-of-activity declaration on form AA7/10.

Where is form AA5/6 filed?

At any Agenzia office by appointment, by PEC to a Provincial Directorate, by registered post or through the « Consegna documenti e istanze » service in the reserved area.

Which documents must be attached?

Those proving the details given in the form, for instance the deed of incorporation or establishment, resolutions or court orders, plus an identity document if the form is signed by hand.

What does a body's tax code look like?

It is an 11-digit number: the first 7 identify the body, the next 3 the office, the last is a check character.

How do I report that the association has been wound up?

On form AA5/6 sent electronically, which is compulsory for reports of extinction, merger, concentration and transformation.

Go further

Understand this form: the related course

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.