The Ukrainian identification code and the Italian codice fiscale: are they the same thing?

In Ukraine, the taxpayer registration card number (RNOKPP) is often called the identification code. This number is used to identify individuals in the tax system and serves a similar purpose to the codice fiscale (tax code) in Italy.

Main differences and similarities:

• The Ukrainian RNOKPP (identification code) is a unique number assigned to every citizen for tax registration. It is used for all financial and tax transactions, such as receiving an official salary, drawing up sales contracts, banking operations and so on.
• The Italian Codice Fiscale is also a unique identifier, but its use goes beyond tax purposes: it is needed for a wide range of administrative procedures, such as accessing health services, registering contracts and so on.

Format:

• The Ukrainian RNOKPP is a purely numeric code (10 digits).
• The Italian Codice Fiscale is a combination of letters and digits (16 characters).

Scope of use

• In Ukraine the identification code is mainly linked to tax purposes.
• In Italy the codice fiscale is used as a universal personal identifier in various administrative procedures.

Conclusion:

Both codes serve to identify individuals for tax and administrative purposes, but in different jurisdictions and with somewhat different scopes.

Codice Fiscale: structure and example

The Italian codice fiscale consists of 16 characters that contain information about the person: first name, surname, date and place of birth. This is how it is built:

• Example: “Rossi” becomes “RSO”, and “Li” becomes “LIX”.

First three letters of the first name: the logic is the same as for the surname. If the first name has more than three consonants, the first, second and fourth are used. If there are not enough consonants, vowels are added.

• Example: “Mario” becomes “MRA”, and “Ana” becomes “ANX”.

Year of birth (two digits): the last two digits of the year of birth are used.

• Example: for a person born in 1985, “85” is used.

Month of birth (one letter): each month is represented by one letter:

• January: A, February: B, March: C, April: D, May: E, June: H, July: L, August: M, September: P, October: R, November: S, December: T.

Day of birth and sex (two digits): for men the actual day of birth is used (from 01 to 31). For women, 40 is added to the day of birth.

• Example: if a woman was born on 15 July, her code will be “55” (15 + 40).

Code of the comune or country of birth (four characters): this is the ISTAT code of the Italian comune (municipality) or of the country of birth outside Italy.

• Example: the code of the Comune of Milan is “F205”.

Check character: the last character is alphanumeric and is calculated with an algorithm that ensures the codice fiscale is valid. This letter is generated automatically from all the other elements of the code (first name, surname, date and place of birth) and makes the code unique, preventing errors or duplicate data.

Example of a codice fiscale

For Mario Rossi, born in Milan on 15 March 1985, the codice fiscale would be: RSSMRA85C15F205X, where the last character, “X”, is the check character.

How to obtain a codice fiscale

• Italian citizens: the codice fiscale is assigned automatically at birth or on registration with the anagrafe (civil registry).
• Foreign residents: can obtain a codice fiscale from the Agenzia delle Entrate (Italian Revenue Agency) or automatically when applying for a permesso di soggiorno (residence permit).

Calculate your codice fiscale: Calcola il Codice Fiscale (an online calculator)