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VAT in Italy

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Known as the Imposta sul Valore Aggiunto (IVA), Italy’s Value Added Tax was introduced in 1972 primarily governed by Presidential Decree No. 633. It has incorporated EU VAT Directives into Italian VAT Laws, of which Italy is a founding member. The Italian VAT laws are backed up by case law. Also, the tax authorities produce Administrative doctrines, which state numerous VAT compliance rules. The Ministry of Finance oversees the VAT system.

Everything you need to know about VAT in Italy such as VAT Registration, Returns, Tax Representation (if applicable), and your legal duties in Italy, is conveniently located right here!

VAT guide Italy information

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Introduction to VAT in Italy

The Italian VAT laws are backed up by case law. Also, the tax authorities produce Administrative doctrines, which state numerous VAT compliance rules. The Ministry of Finance oversees the VAT system.
Italy is an EU Member State. VAT legislation has been harmonized across the EU in many respects, including Italy.

 

The EU VAT system is founded upon the following two fundamental principles:

 

 

• VAT is a general consumption tax.
• VAT preserves fiscal neutrality.

Scope of Taxation

VAT is charged on the following types of transactions:

 

• Supplies of goods or services carried out within the territory of Italy by a taxable person.
• Imports.
• Intra-community acquisitions of goods into Italy carried out by a taxable person.
• Reverse-charge services received by a taxable person in Italy

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Italy VAT information

National Legislation Agenzia delle Entrate
VAT in local languages ‘’Imposta sul Valore Aggiunto’’
VAT number format

 

IT+11 digits
IT12345678901
VAT rates

 

Standard 22%; Reduced 10%, 5% and 4%
Zero-rated (0%) and exempt
Frequency Monthly or quarterly VAT payments, quarterly and annual VAT returns
Thresholds
Registration
Established None
Non-established None
Intra-Community acquisitions None
Intra-EU Distance sales and electronically supplied services to consumers (OSS) EUR 10,000
Recovery of VAT by non-established businesses Yes
Compliance Returns and Deadlines
VAT Payments M/Q Quarterly –16th day of the second month following each calendar quarter, except for the last quarter. The VAT payment of the last quarter is due by 16 March of the following year if the taxpayer opted for quarterly VAT payments.
Monthly – 16th day of the following month
VAT Return Q Last day of the second month following each quarter. The Quarterly VAT Return related to the second quarter must be submitted by 16 September, while the one related to the fourth quarter must be submitted by the last day of the month of February
Intrastat M/Q 25th day following the end of the  reporting period
Annual Return Between February 1 and April 30 of the following year


 

Last Updated: 02/02/2022

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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