| Code | Name | Region |
|---|---|---|
| ITSIV | Sommariva Del Bosco | CN |
| ITSIU | Sommariva Di Perno | |
| ITZTJ | Sommatino | CL |
| ITSNY | Sona | VR |
| ITSON | Soncino | CR |
| ITSL7 | Sondalo | SO |
| ITSND | Sondrio | |
| ITSNW | Songavazzo | |
| ITSOF | Sonico | BS |
| ITSN2 | Sonnino | LT |
| ITRAO | Sora | FR |
| ITSOX | Soragna | |
| ITSBM | Solara Di Bomporto | |
| IT9SR | Solarino | SR |
| ITARW | Solaro | MI |
| ITZTL | Solarolo | RA |
| ITRAI | Solarolo Rainerio | CR |
| ITSBT | Solbiate | |
| ITSBA | Solbiate Arno | |
| ITSBO | Solbiate Olona | |
| ITSEL | Solcio Di Lesa | |
| ITSN3 | Soldano | IM |
| ITSO9 | Soleminis | CA |
| ITSLR | Solero | |
| ITSOI | Solesino | PD |
| ITSOE | Soleto | |
| ITZUB | Solferino | MN |
| ITOLR | Soliera | MO |
| ITSP8 | Soliera Apuana | MS |
| ITSLG | Solignano | |
| ITLDC | Solignano Nuovo-castelvetro Di Modena | |
| ITSOL | Solofra | AV |
| ITSNB | Silvano D'orba | AL |
| ITSLV | Silvi Marina | TE |
| ITSIH | Simeri Crichi | CZ |
| ITSNL | Sinalunga | SI |
| ITXIO | Sinio | CN |
| ITSIA | Siniscola | NU |
| ITSIR | Siracusa | |
| ITZTI | Sirmione | BS |
| ITIRO | Sirone | LC |
| ITSRT | Sirtori | LC |
| ITSSI | Sisini | CA |
| ITSIS | Sissa | |
| ITITI | Sistiana | TS |
| ITSZI | Siziano | PV |
| ITZZO | Sizzano | NO |
| ITSOV | Soave | |
| ITSQI | Soci | |
| ITSRU | Sogliano Al Rubicone | FC |