| Code | Name | Region |
|---|---|---|
| ITSVE | Stallavena | |
| ITSHL | Stanghella | PD |
| ITOVR | Sovere | BG |
| ITS2V | Soveria Mannelli | CZ |
| ITXVC | Sovicille | SI |
| ITSVB | Sovico | |
| ITOVZ | Sovizzo | VI |
| ITSZS | Sozzigalli | MO |
| ITZUN | Sparanise | CE |
| ITSPH | Specchia | LE |
| ITSPL | Spello | |
| ITNGA | Sperlonga | |
| ITS62 | Spessa | VI |
| ITZPZ | Spezzano | |
| ITSPZ | Spezzano Albanese | |
| IT9SP | Spezzano Della Sila | CS |
| ITIAN | Spianate | LU |
| ITOVG | Spicchio-sovigliana | FI |
| ITSMT | Spigno Monferrato | |
| ITSPG | Spigno Saturnia | LT |
| ITSPI | Spilamberto | MO |
| ITSBG | Spilimbergo | PN |
| ITXOO | Sorano | GR |
| ITZUL | Sorbara | MO |
| ITSS9 | Sorbo Serpico | AV |
| ITSOR | Sorbolo | |
| ITSRD | Sordevolo | |
| ITIDI | Sordio | LO |
| ITRIS | Soresina | CR |
| ITSOA | Sorga | |
| ITOOX | Sorgono | NU |
| ITSRJ | Soriano Calabro | VV |
| ITSOC | Soriano Nel Cimino | VT |
| ITSL8 | Sorisole | BG |
| ITRRO | Sorrento | |
| ITSR3 | Sorso | SS |
| ITSPO | Sospiro | |
| ITZUC | Sospirolo | BL |
| ITSOS | Sossano | VI |
| ITXOS | Sostegno | BI |
| ITSNX | Sotto Il Monte Giovanni Xxiii | BG |
| ITSOO | Soverato | |
| ITSO3 | Solomeo | PG |
| ITS8L | Solopaca | BN |
| ITSTO | Solto Collina | |
| ITSOZ | Solza | |
| ITSOG | Somaglia | |
| ITSMB | Somma Lombardo | VA |
| ITSVV | Somma Vesuviana | |
| ITSCG | Sommacampagna |