The leaving-Italy checklist
These are the evidence categories the Agenzia delle Entrate weighs, in the order it will look for them. Download the same list as a one-page PDF — no email needed.
Download the free checklist (PDF) ↓
Your new country
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Italy
- AIRE registrationRegister through the consulate's Fast It portal within 90 days of moving abroad for more than 12 months. It is free, it removes you from the comune's anagrafe, and since 1 January 2024 not doing it carries a fine of €200 to €1,000 per year, up to five years.
- Sale, letting or retention of your Italian homeExplain what happened to it and whether it remains available to you. Expect to keep paying IMU as a non-resident; AIRE-registered pensioners on a foreign convention pension get a 50% IMU reduction on one unlet property.
- Tessera sanitaria and SSNMoving to a country without a health convention ends your SSN entitlement on cancellation from the anagrafe. Emigrants and Italian pensioners keep free urgent hospital care for up to 90 days a year on temporary visits. Keep the record.
- INPS and pensionsGive INPS your foreign address and bank; Italian pensions are still taxed in Italy unless a treaty says otherwise (form EP-I/1 claims the exemption), and you will be asked to prove you are alive each year.
- Bank, employer and regimesTell your bank you are non-resident, collect your final Certificazione Unica, and if you were on the impatriati or the flat-tax regime, record the date it ends and what that triggers.
Keeping an Italian bank account does not by itself make you resident — but registering with AIRE does not by itself make you non-resident either. See how the Agenzia frames it ↗
You prepare here.
You file with the Agenzia delle Entrate.
There is no departure form to send the Agenzia — but there are four things it and the Italian state expect you to do, and they have deadlines. This app does not connect to Fisconline, SPID or Fast It.
1. Register with AIRE within 90 days
File through Fast It at your consulate. The comune cancels you from the anagrafe and the rebuttable registration presumption stops running against you. If your destination is on the DM 4 May 1999 list, start building the rebuttal evidence the same day.
2. Fix your residency for the departure year
Count days in Italy including fractions, and check residence and domicile for the whole calendar year. There is no split year: either you are resident for all of it or none of it.
3. File the right return
Resident for the departure year: 730 by 30 September or Redditi PF by 31 October, reporting worldwide income. Non-resident: Redditi PF only, for Italian-source income — from abroad without online access, by post to the Centro Operativo di Venezia by 30 November of the following year.
4. Consider an interpello, then keep the file
If your position is objectively uncertain, an interpello must go in before that return. Either way, keep the day log, AIRE certificate, lease, boarding passes and every notification — the Agenzia can revisit residency years later.
Agenzia delle Entrate: how and when to file ↗
The checklist PDF is free. For $27 we compile your answers and documents into a structured report; for $497 a member of our team reviews it and writes an opinion memo.
Get my departure report — $27 → Free checklist ↓