DATA · RIGHTS · YOUR WORLD
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Practical route
Art. 2 of the Income Tax Code: more than 183 days a year with registration in the anagrafe, or your centre of interests in Italy, makes you tax-resident, which means declaring Ukrainian income too. The Italy–Ukraine double-taxation treaty removes the double tax but not the duty to declare.
Practical route
Art. 126-noviesdecies of the Banking Act gives anyone lawfully resident in the EU the right to a basic account, and free of charge for people in financial hardship. Banca d'Italia's communication of 5 August 2026 required banks to align their practice by 30 November 2026, so a refusal today is challengeable.
Practical route
The tax code is needed for a tenancy, a bank, a job, the health service and school. The Revenue Agency issues it free of charge, and for temporary-protection holders it is often assigned at the questura together with the receipt.
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