Italian citizens and foreigners resident in Italy may ask for the release of a new Codice Fiscale at the Agenzia delle Entrate. Only for newborns (within 60 days) the CF can be released also by the enabled municipalities. Italian citizens residing abroad can apply at the Consulate of Italy.
The tax identification number (Codice Fiscale) of an individual is valid only if it has already been released by the Italian Agenzia delle Entrate, solving in this way the cases of omocodia. Responsibility is declined for eventual improper uses of the generated code.