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The fiscal code is an identification code issued by the Ministry of Finance which is used to open a current account or sign contracts. Citizens residing abroad can request it from the Italian diplomatic-consular representation in the country of residence. In Italy it must be requested from the Office of the Revenue Agency of the city in which you reside. The complete list of offices in the province of Palermo can be found at https://www1.agenziaentrate.gov.it/indirizzi/agenzia/uffici_locali/lista.htm?m=2&pr=PA.  Remember to bring your passport with you.