Basic information about TIN

  • Local name:

    Codice ISS - Codice Istituto Sicurezza Sociale ( Social Security Number - SSI Number)

  • Allocating institutions:

    Istituto per la Sicurezza Sociale (Social Security Institute)

  • Allocation rules:

    Automatically appointed

Identifier formats

  • 1

    more than one digit
    the first digits may be omitted, if it contains zero

Documents and other resources

  • In the tax return (online form) and on other documents for the communication with the tax authority.
  • On the back side of the identity card (Carta d'identità).
  • On the insured person's card (Carta Azzurra).
  • On the certificate of tax residence.

Basic information about TIN

  • Local name:

    COE - Codice Operatore Economio (Economic Operator Code)

  • Allocating institutions:

    Ufficio Industria, Artigianato e Commercio (Office of Industry, Handicraft and Trade) nebo Ufficio del Lavoro (Labour Office)

  • Allocation rules:

    Automatically appointed

Identifier formats

  • SM10000

    5 digits with prefix SM (format SM00000)
    The first digit can be omitted if there is zero

Documents and other resources

  • Can be traced in the local business register (Registro imprese) online.
  • In the tax return (online form) and on other documents for the communication with the tax authority.
  • On the authorization to entrepreneurship (Certificato di licenza).
  • On the certificate of tax residence.

Legislative grounds for the survey

  • OECD Common Reporting Standard
  • Savings agreement, as amended by the Protocol of amendment, the new "Agreement concerning the automatic exchange of information about financial accounts to improve compliance with tax regulations on an international scale" closed by the European Union on behalf of the EU member states with the jurisdictions. Does not include bilateral savings agreement closed by the Czech Republic with some British and Dutch dependent and associated territories