Italy (IT)

Jurisdiction Overview

IDQuestionAnswer
401 *Individual TIN: Are all natural persons subject to personal income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns? Yes
 Data Date: 2019

Notes

 
https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/Italy-TIN.pdf