Tax code communication form for legal entities to the Revenue Agency

The Tax Code for Legal Entities is the official Revenue Agency form intended for entities other than natural persons, such as entities, associations, foundations, committees, condominiums, and companies. This form allows you to request a new Tax Code, communicate changes to data already registered with the Tax Authority, declare the entity's dissolution, or obtain a duplicate Tax Code assignment certificate. It is therefore an essential tool for ensuring the correct identification of the legal entity in administrative and tax matters.

On this page, the Agenzia delle Successioni provides a free, fillable version of the tax code communication for legal entities. The form conforms to the official Revenue Agency template, but is designed to be filled out directly from the file, eliminating the need for manual transcription. This speeds up processing, reduces the risk of errors, and simplifies subsequent submission to the relevant offices.

• Content and structure of the tax code communication for legal entities
• Usefulness of communicating the tax code of legal entities
• Communication of the tax code of legal entities in the context of successions
• Responsibility and controls
• Download the tax code communication for legal entities

Content and structure of the tax code communication for legal entities

When completing the tax code communication for legal entities, the entity must indicate its exact name, legal status, business activity, registered or administrative office address, tax domicile (if applicable), the representative's identification data, and the reason for submitting the form. In the event of a new tax code assignment, the entity's incorporation date must be provided. In the event of a change, the date of the change must be provided. In the event of dissolution or transformation of the legal entity, submission must be electronic.

The declaration is signed by the legal representative, who is responsible for the accuracy of the information provided. Where necessary, the bylaws, articles of incorporation, or documentation certifying a deliberate change may be attached. The Public Administration may subsequently verify the accuracy of the information provided by accessing its databases.

Usefulness of communicating the tax code of legal entities

Providing the tax code for legal entities is essential in all situations where the entity must operate with public or private entities and needs to be properly identified for tax purposes. The tax code is required to open bank accounts, enter into contracts, participate in tenders or calls for bids, receive contributions, donations, or charitable donations, register deeds and documents, own utilities or real estate, and conduct economic or institutional activities.

When there is a change in the entity's structure, such as a change in its registered office, name, or legal representative, reporting the entity's tax code is not optional but mandatory. Accurate and up-to-date data are essential to the validity of the entity's transactions.

The form can be submitted at any Revenue Agency office, by registered mail (where permitted), or electronically through authorized intermediaries. Online submission is mandatory when notifying the dissolution of the entity or a legal transformation.

Communication of the tax code of legal entities in the context of successions

In the field of inheritance procedures, communicating the tax code of legal entities plays a significant practical role, especially when the inheritance involves beneficiaries, condominiums, committees, associations, or legal entities that require the assignment or updating of their tax code to accept, administer, or manage assets and financial positions transferred mortis causa. The availability of the fillable form allows for faster processing of procedures, eliminating intermediate steps and unnecessary certifications.

Responsibility and controls

The declaration made within the tax code communication for legal entities remains valid until verified otherwise. If the information provided is found to be incorrect, the declarant is criminally liable pursuant to Article 76 of Presidential Decree 445/2000 and forfeits any benefits obtained from the declaration. The simplification does not eliminate the check, but postpones the verification to a later date, reducing immediate bureaucratic burdens.

Download the tax code communication for legal entities

On this page, the Agenzia delle Successioni provides the tax code communication for legal entities in a fillable format, ready to be completed and submitted to the Italian Revenue Agency. The form can be downloaded, filled out digitally, and, if necessary, printed for submission.

Discover the complete list of documents you can obtain through the Agenzia delle Successioni.

The Revenue Agency's official website suggests that, in addition to the relevant form, you must also print the information on the processing of personal data, which must be submitted to the office when submitting the application. We attach the full document extracted from the Revenue Agency's website below, along with the form.