Foreign citizens not resident in Italy
The foreign citizen not resident in Italy must specifically delegate a person to submit the Tax Code request from directly to the Italian Agenzia delle Entrate/Inland Revenue Agency offices located in Italy, pursuant to art. 1 of the implementing Ministerial Decree of 17 May 2001, no. 281.
Please also check the official guide from the Italia Agenzia delle Entrate/Inland Revenue Agency website
also available at this link: here under: TAX CODE FOR FOREIGN NATIONALS (NON-EU COUNTRIES).
Students who need a tax code for pre-enrollment at the University can obtain it automatically on the UNIVERSITALY Portal during the pre-enrollment application. The assignment of the Tax Code can be completed: at the Immigration Desk or at the Police Headquarters when requesting a residence permit, for non-EU students; by the Revenue Agency by submitting form AA4/8, for EU students.