Italian VAT Rates

Updated Italian VAT rate tables

In Italy, there are three main VAT rates: a standard rate of 22%, a reduced rate of 10%, and a super-reduced rate of 4%. Nevertheless, there is also a 5% reduced VAT rate that is applicable to specific products and services, subject to certain conditions and requirements. However, this 5% reduced rate is not as frequently used in comparison to the 10% and 4% reduced rates.

In order to evaluate whether you should be charging a lower VAT rate than the standard 22%, have a look at our table below.

VAT guide Italy information

Italian VAT Rates


Standard VAT rate

A standard VAT rate is the most applied VAT rate to goods and services in each country. This rate is applied to the majority of goods and services, with some exceptions, such as essential items or specific goods and services that may qualify for a reduced rate as outlined below.
Good or Services
All Taxable goods and services not included in the reduced or zero rates

Reduced VAT rates

There are goods and services that may qualify for a lower value-added tax (VAT) rate presented below and are subject to change:
Good or Services
Reduced rate
Certain types of food, beverages, and supplies are sold in restaurants, bars, and hotels, as well as food sold for immediate consumption, take-away, or home delivery
Public transportation services
Domestic fuel and power
Specific pharmaceutical products and medical devices
Hotel accommodation, social housing
Theatrical performances and related services provided by intermediaries
Services provided by writers and composers
Certain television and radio broadcast services
Energy generated from renewable sources
Athletic services
Renovation and repair of homes, construction of new buildings, urbanization works, and certain supplies of new and affordable housing.
Reduced rate
  Supplies of specific services meant for:

  • the elderly
  • adults with mental and physical disabilities,
  • drug addicts and AIDS Patients
  • female victims of sex and labor-reduced trafficking
  • immigrants without permanent residence
  Basil, rosemary, sage oregano including live plants
  Urban transport maritime services (lakes, rivers, lagoons included)
Super Reduced rate
  Basic food items, such as bread, vegetables, fruit, and meat, among others.
  Books, newspapers, and electronic books (ebooks) intended for personal use or educational purposes.
  Certain types of main residences, such as newly built or refurbished homes
  Specific pharmaceutical products, such as medicines and medical treatments, are prescribed by a licensed healthcare professional.
  Food and drinks supplied by restaurants or vending machines, subject to certain conditions and requirements.
  Television and radio broadcasting services, including those provided by cable and satellite television providers.
  Certain types of medical equipment and devices, such as hearing aids and prosthetics.
  Construction work on a new house, including new buildings and major renovations, subject to specific conditions and requirements.
Zero rated products
Exports of goods to destinations outside the EU
Services related to international transportation, such as the leasing, hiring, maintenance, modification, repair, and chartering of ships and aircraft, which are considered equivalent to exports.
Services linked to global transportation and additional services associated with international travel
Tasks carried out on products intended for delivery outside of Italy
Deals involving San Marino and Vatican City
Supplies of specific products to embassies and consulates, as well as the delivery of goods and services to various internationally recognized organizations such as the United Nations, the European Union, and the European Central Bank
Supplies of goods transported from Italy to customers registered for VAT in another EU member state, where the transport is carried out by the supplier, purchaser, or third parties on their behalf. Thus, the following criteria must be met:

  • supplier being registered in the “VAT Information Exchange System” database
  • obtaining and recording the customer’s VAT identification number including both the supplier and customer’s VAT number on the sales invoice
  • keeping evidence of the goods leaving Italy, such as bills of lading.

Exempt From VAT

Banks and other credit institutions provide credit transactions like loans and related services, which may include secured transactions and credit secured by warrants, among other types of security arrangements
Management services provided by banks and credit institutions to mutual investment funds.
Activities associated with foreign exchange and credit transactions carried out in a foreign currency, including bitcoin subject to specific conditions and requirements.
Insurance services including damage and life insurance, reinsurance activities, and intermediary services
Services related to intangible securities such as shares, bonds, and other financial instruments are generally exempt. Financial advisory services offered as part of a mediation, brokerage, and agency service are also exempt.
Hospital services and certain related supplies, such as medical equipment, diagnostic tests, and medical treatment.
Lotteries, betting, and gaming activities, including casino games and online gambling.
Educational services, such as school and teaching services at all levels, training courses, and continuing education programs.
Postal services, including mail delivery and related services.
Transactions involving investment in gold, subject to certain conditions and requirements.
Exempt supplies of immovable property, such as real estate, land, and buildings.


Last Updated: 07/09/2023


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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Italian VAT Rates & Covid 19

In response to the economic challenges posed by COVID-19, many countries made temporary adjustments to their VAT rates. The most common changes were reduced VAT rates on goods and services from industries most affected by the pandemic, like the hospitality sector. For more details on the impact of COVID-19 in Italy, visit the news section of our website at: Clicking Here


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