Italian tax residence certificate: how-to

Italian tax residence certificate from Agenzia delle Entrate, used to apply a tax treaty: how to request it, what changed for Russia and Belarus in 2026.

Author: permesso.love editorial team- updated September 30, 2026- 6 min read- how we verify

In short

The attestato di residenza fiscale is an official certificate from Agenzia delle Entrate stating that you (or your company) are a tax resident of Italy. You mostly need it to apply a double-taxation convention: to show another country that your income is already "tied" to the Italian tax authority, so you do not pay tax on it twice.

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The form is bilingual (Italian and English), issued separately for individuals (Persone Fisiche) and for companies (Soggetti diversi dalle persone fisiche), and by law (art. 40 DPR 445/2000) it is produced only for use abroad.

This is an overview from community experience, not tax or legal advice: forms and rules change, so always verify what is current on agenziaentrate.gov.it.

In short: community reports

What it is: per the community, a certificate from Agenzia delle Entrate that you are a tax resident of Italy; the data is pulled from the Anagrafe Tributaria, wording - risulta residente in Italia ai fini fiscali.
Who needs it: per the community, most often freelancers and Partita IVA holders, the self-employed and investors with income from two countries - to apply a tax convention and avoid paying twice.
Where to request it: per the community, through the area riservata or the CIVIS service on the AdE site, by PEC, or at the Ufficio Territoriale of your Direzione Provinciale.
Two forms: per the community, separate ones for individuals (Cognome / Nome / codice fiscale) and for companies (Denominazione sociale) - pick the right one.
For abroad only: under art. 40 DPR 445/2000 the certificate is issued solo per l'estero; it is not meant for Italian domestic matters.

How to request it

In community experience you file the request (istanza) with the Ufficio Territoriale of the Direzione Provinciale at Agenzia delle Entrate that covers you by your residence. There are usually several working channels:

online - through the area riservata personal account on agenziaentrate.gov.it or the CIVIS service (the request goes electronically, the reply lands in your account);
by PEC - certified email to the address of the relevant office;
in person or by ordinary mail - submit the istanza to the Ufficio Territoriale.

The request itself is made in free form or on an AdE template, but the set of data matches the fields of the certificate. Here is how the field-by-field entry looks on a synthetic example (values are made up for illustration - substitute your own):

Anno d'imposta (tax year): 2025
Cognome / Nome (surname / name): Rossi / Mario
codice fiscale: RSSMRA75C12F205K
indirizzo - citta / provincia: Milano (MI)
via e numero civico / CAP: Via Roma 10 / 20100
Convenzione tra Italia e ... (convention country): Germania
art. ... della Convenzione (convention article): art. 4

For companies, instead of Cognome / Nome you give the Denominazione sociale (business name) plus codice fiscale and address - the rest of the logic is the same. The document is signed by Il Direttore of the relevant Direzione Provinciale. Per the community a marca da bollo and an imposta di bollo are sometimes required - check the amounts and procedure on agenziaentrate.gov.it, they change, and this is not tax advice.

The certificate itself is issued only by Agenzia delle Entrate, but the accompanying declarations for the packet (autocertificazione, dichiarazione and others) are easy to assemble and print in the modules generator:

Printable modulesFill in and print

I requested the attestato for a specific country and article of the convention - without that the office simply does not know what the certificate is for. I checked with my commercialista in advance which anno d'imposta and which article to put in, and the request went through the account with no questions. The key is not to invent fields at random.

community member, rephrasedpersonal opinion

Nuances

A few points worth knowing in advance, per the community. This is not legal advice - tax residence is determined by law and circumstances, not by a single certificate.

Validity. Per the community there is no single fixed term: the certificate is issued for a specific anno d'imposta and a specific purpose, so you do not get it far in advance. A foreign authority or bank may set its own validity period - check with the receiving party.
The 183-day logic. The reference points of art. 2 TUIR as amended by D.Lgs 209/2023: residenza, domicilio (the centre of personal and family ties) or physical presence for more than half of the tax period; registration in the anagrafe is a rebuttable presumption. The new income tax Testo unico (D.Lgs. 117/2026, in force since 04.07.2026) applies from 01.01.2027 and replaces the TUIR on that date; this rule stays in its art. 2. Verify what is current on agenziaentrate.gov.it. Tax-resident status is exactly what the attestato confirms. Leave the precise qualification of your case to a tax adviser - this is not legal advice.

Treaties with Russia and Belarus: what changed in 2026

Two notices of the Italian Foreign Ministry in the Gazzetta Ufficiale n. 69 of 24.03.2026 (text checked on 30.09.2026):

Convention	When Italy notified	What is suspended
Italy - Russia (Rome, 09.04.1996)	13.03.2026	articles 5-23 and 25, paragraphs a-d and f of the protocol
Italy - Belarus (Minsk, 11.08.2005)	12.03.2026	articles 10, 11 and 13

Russia. Almost the whole allocation part of the treaty is suspended: according to the Italian consulate in Moscow (15.09.2026) this can change the tax on pensions, employment income, property income and other income. These articles can no longer be relied on for a reduced rate or an exemption, so an attestato issued for the Russia treaty gives almost nothing now: each country taxes the income under its own domestic rules. An Italian resident is left with the domestic credit for foreign tax under Italian law (art. 165 TUIR, from 01.01.2027 art. 185 D.Lgs. 117/2026) - check its conditions with a commercialista.
Belarus. The other articles of the convention still apply, and the certificate is still needed for them.
What to do. The consulate advises watching for letters from INPS and the Agenzia delle Entrate and seeing a commercialista if needed. The general context is in Taxes in Italy: the ordinary system. This is not tax advice.

Taxes in Italy: the ordinary system - IRPEF, IVA and how a tax resident is defined, the status the attestato confirms.
Attestato di residenza fiscale form - a sample of the bilingual Agenzia delle Entrate certificate with fields for individuals and companies.
Printable modules generator - autocertificazione, ospitalita and other accompanying declarations for your case.
Codice fiscale: how the code is built - the structure of the code you enter in the request.

Other form examples

Autocertificazione: how to fill (example) - the self-declaration under art. 46 DPR 445/2000 (including one of residence).
Sponsor letter for an Italy visa: example - the free-form financial guarantee from a third party.
Guarantee declaration (visa): example - the visa form guaranteeing accommodation and means from the inviting party.
Hosting declaration (ospitalita): example - the art. 7 D.Lgs 286/98 notice about hosting a foreigner.

Official sources

agenziaentrate.gov.it - Italy's tax authority: requesting the attestato di residenza fiscale through the area riservata / CIVIS, the issuance procedure and the Anagrafe Tributaria data.
normattiva.it - the texts of the rules: art. 2 TUIR as in force, D.Lgs 209/2023 and the new Testo unico D.Lgs. 117/2026 (arts. 2, 185, 376 and 377; checked 30.09.2026).
gazzettaufficiale.it - Serie Generale n. 69 of 24.03.2026: the Foreign Ministry notices suspending articles of the treaties with Russia and Belarus.

Frequently asked questions

What is an attestato di residenza fiscale?

Per the community it is an official certificate from Agenzia delle Entrate stating that a person or company is a tax resident of Italy. The data comes from the Anagrafe Tributaria, the form is bilingual (Italian and English), and the standard wording reads risulta residente in Italia ai fini fiscali. Under art. 40 DPR 445/2000 it is issued only for use abroad. Check the current form on agenziaentrate.gov.it - this is not tax advice.

Who needs the Italian tax residence certificate?

Per the community, most often freelancers and Partita IVA holders, the self-employed, and investors - anyone whose income arises in two countries: the certificate is attached to apply the double-taxation convention and avoid paying tax twice. There are separate forms for individuals (Persone Fisiche) and for companies (Soggetti diversi dalle persone fisiche). Whether you need it in your specific case is a question for a tax adviser - this is not legal advice.

Where and how do I request an attestato di residenza fiscale?

Per the community you file the request (istanza) with the Ufficio Territoriale of your Direzione Provinciale at Agenzia delle Entrate - online through the area riservata or the CIVIS service, by PEC, or in person. In the request you state the tax year (anno d'imposta), your details and codice fiscale, plus the country and article of the convention the certificate is for. Check the current procedure and any marca da bollo on agenziaentrate.gov.it - this is not tax advice.

How long is the certificate valid and for which year is it issued?

Per the community there is no single fixed validity: the certificate is usually issued for a specific anno d'imposta and a specific purpose (country and article of the convention), so you do not get it far in advance. The foreign authority or bank you present it to may set its own validity period. Verify the exact requirements and reference year on agenziaentrate.gov.it and with the receiving party - this is not legal advice.

Does the attestato help with income from Russia or Belarus in 2026?

With Russia, hardly: on 13.03.2026 Italy notified Russia that it suspends articles 5-23 and 25 of the 1996 convention (Gazzetta Ufficiale n. 69 of 24.03.2026) - the rules on pensions, salaries, property and other income. Belarus was notified on 12.03.2026 that articles 10, 11 and 13 of the 2005 convention are suspended; the other articles still apply. This is not tax advice.

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