Request of an Italian taxpayer identification number for granted participants


All the TO-BE participants who have been or will be beneficiaries of a COST grant after January 2015 are asked to sign a form allowing us to request an Italian taxpayer identification number (or "fiscal code") for them.

In this page, some explaination are provided, following the requests received:


a) Why is this due?

 Actually this is not a COST rule, but an Italian rule. The premises are the following:

  • Italian bureaucracy is a nightmare;
  • The Italian research Institutions are obliged to deliver to the National Tax Agency the list of all the payments made the year before. Reimbursement of COST missions are included in this list;
  • starting form this year, such list is no more valid as long as it does not include an Italian taxpayer number of each beneficiary;
  • CNR needs therefore the TO-BE granted participants to request a taxpayer number in Italy for future reimbursements. The same applies to all the Italian Institutions that hold a COST Grant
  • CNR is also liable to get a tax penalty of €100 on each of the reimbursements (>100) paid in 2015 by TO-BE to beneficiaries not having an Italian taxpayer number

All participants that received or will receive a TO-BE grant have been asked or will be asked to get an Italian taxpayer number. This is easily done. Instructions are provided below.


b) Does this imply that beneficiaries of TO-BE grants will have to pay taxes to the Italian state?

Definitively not. According to COST rules, no tax can be charged to the COST participants. The attribution of a taxpayer number is needed to guarantee the traceability of the expenses made by CNR.


c) How do I get an Italian taxpayer identification number?

You simply need to fill and sign the so-called AA4_8_Form. The form, can then be sent by email to as an attached file (please send it in colours) . Name the subject "Italian taxpayer identification number". You can fill the form by typing the data in, before printing, or by printing it and handwriting on it. Don't forget to sign.

Please fill the following parts:

PART B: Surname – Name – Sex - State of Birth (in the field "Municipality...) – Province (please write EE) - Date of Birth

PART D: State of residenceFederal State, Province, CountyTown of residencePostcode - Address

Fill "Signature" by signing in the section Signatures 

Fill "Signature" by signing again in the section Delegate 

As an alternative, you can also send it to us signed and let us fill it for you. We will need a copy of a valid identification document, unless you already provided it to us before. Please check that the data you fill in are the same as reported in the document you provided us.


Thanks for your patience and collaboration,


Fabio Miletto Granozio

TO-BE Action Chair