see also :
INTRASTAT in Italy
VAT rates in Italy

GENERIC INFORMATION

Italy is a European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=371/1577833200

VAT local name :
Imposta sul valore aggiunto (IVA)

VAT number format in Italy :
IT01234567890

Date of introduction of VAT in Italy :
1 January 1973

Local transposition of EU Directive :
Directive 2006/112/CE of 2006/11/28; Presidential Decree no. (D.P.R.) 633 dated 26 October 1972.

Competent authority :
Ministry of Finance
(http://www.finanze.it)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://www.agenziaentrate.gov.it/portale/web/english/nse/business/vat-in-italy

HOW VAT IS APPLIED IN Italy

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Italy :
See our section for detailed VAT rates on goods and services in Italy

INTRASTAT and EUROPEAN SALES LIST IN Italy

Form and submission of ECSL in Italy :
See Intrastat
Form and submission of Intrastat in Italy :
Monthly / quaarterly (25th of following month

VAT COMPLIANCE IN Italy

Form name(s) : Comunicazione Liquidazioni Periodiche IVA

Monthly VAT returns :

Conditions to submit monthly returns in Italy :
DEFAULT periodicity – Payment is due if result of return is positive
Due date of monthly returns in Italy :
16th of following month
When to pay VAT under monthly return scheme in Italy :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Italy :
Vat monthly payments can be grouped quarterly adding a 1% supplementary interest (non refundable) rate on due amount
Due date of quarterly returns in Italy :
16th of 2nd month follwing quarter
When to pay VAT under quarterly return scheme in Italy :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in Italy :
Default
Due date of yearly returns in Italy :
30th of April of following year

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000  (acq. exempted pers.)

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Dott. Flavio VILLORESI

Updates BeCompliant.tax with italian regulations.

Italian consultant, 15 years experience.
VAT and intrastat regulations compliance for domestic and foreign companies : VAT representative, direct identification, tax agent and intrastat compliance.

International Fiscalis
Via Roberto n. 32
18012 Bordighera (IM) ITALIA
Italy

info@international-fiscalis.com

VAT and INTRASTAT compliance in Italy

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