What is the Agenzia delle Entrate?
The Agenzia delle Entrate (literally "Revenue Agency") is Italy's central tax authority. It collects taxes, administers the tax system, and enforces compliance. If you've heard of the IRS in the US or HMRC in the UK, the Agenzia delle Entrate fills the same role.
It was established in 2001 when Italy reorganized its tax administration into separate agencies. The Agenzia delle Entrate handles income taxes, VAT, registration taxes, and most direct taxes. A separate body, the Agenzia delle Dogane, handles customs and excise.
What the Agenzia delle Entrate Does
Its responsibilities span the entire lifecycle of Italian taxation:
- Tax collection — processing returns, managing payments, enforcing collection of unpaid taxes
- Codice fiscale issuance — assigning the codice fiscale (tax ID number) to individuals and businesses
- Partita IVA registration — registering businesses and freelancers for VAT
- Audits and compliance — selecting returns for audit, issuing assessments, conducting investigations
- Rulings — issuing advance rulings (interpelli) when taxpayers want certainty about how a rule applies to their situation
- Refunds — processing tax refund claims
- Fattura elettronica — managing the fattura elettronica electronic invoicing infrastructure via the SDI system
How Expats Interact With It
Most expats encounter the Agenzia delle Entrate through a handful of specific situations:
Getting a codice fiscale — If you own property, open a bank account, or need Italian healthcare access, you'll need a codice fiscale. You can get one at any Agenzia delle Entrate office (bring your passport) or through an Italian consulate abroad.
Filing taxes — Non-residents with Italian income or property must file a Modello Redditi PF. While you typically file through a commercialista or a CAF, the data ultimately goes to the Agenzia delle Entrate.
Paying taxes — Most Italian taxes are paid via Modello F24, a standardized payment form processed through banks or the Agenzia delle Entrate's online portal.
Receiving refunds — If you overpaid during the year (through employer withholding or installment payments), refunds come from the Agenzia delle Entrate, often via bank transfer.
The Online Portal (ADE)
The Agenzia delle Entrate runs an online portal at agenziaentrate.gov.it where you can access your tax file, view pre-filled returns, pay taxes, and check correspondence. Access requires SPID, CIE (electronic identity card), or CNS (national services card). For non-residents without SPID, access can be challenging — this is one reason working through a commercialista who has delegated access to your file is often more practical.