see also :
– VAT compliance in Italy
– Intrastat compliance in Italy
- VAT – super reduced rate : 4.00 % On organisms used in organic agriculture
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 % On organisms used in organic agriculture
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 10.00 % Phytosanitary products; semen for artificial insemination of livestock; provision of services by agricultural machinery or aircraft provided to individual or associated agricultural firms
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 %
- VAT – reduced rate : 10.00 % Frozen, dried or preserved truffles dipped in salt water, sulphured water or water with other substances suitable for temporary preservation, but not prepared for immediate consumption.
- VAT – reduced rate : 5.00 % Supplies of fresh basil, rosemary, sage, oregano, fresh or chilled truffles
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 % “
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 10.00 % Medicines for human and veterinary use, including homeopathic products; pharmaceutical substances and medication items the provision of which is compulsory for pharmacies in accordance with the official pharmacopoeia.
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 10.00 % Raising and discharge of water, used by remediation and irrigation consortia
- VAT – standard rate : 22.00 %
- VAT – margin scheme : % The margin scheme applies to second-hand cars
- VAT – super reduced rate : 4.00 % On vehicles for the use of the disabled
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – exempted : %
- VAT – reduced rate : 10.00 %
- VAT – exempted : %
- VAT – reduced rate : 10.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – exempted : % Rail and Road transport can be exempted or subject to 10%
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 22.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 %
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – exempted : %
- VAT – standard rate : 22.00 %
- VAT – exempted : %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 % Only for first housing
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 % Only for first housing
- VAT – reduced rate : 10.00 % Non luxurious dwellings according to the criteria referred to in decree by the Ministry of Public Works of 2 August 1969, published in the Official Gazette Nº 218 of 27 August 1969, even if assigned as property leased to the shareholders of building cooperatives and heir consortia, even though not yet finished, provided that the original destination remains
- VAT – reduced rate : 10.00 %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 % Non-luxury housing in accordance with the criteria set forth by Decree of the Minister of Public Works Nº 218 of 2 August 1969
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 % Orthopaedic instruments (including medical-surgical belts); devices and equipment for fractures (showers, slats and the like); devices and instruments for dentures, eyes and others; hearing aids and other hand held equipment to be carried by persons or to be inserted in the entity, to compensate for a deficiency or a disability; chairs and similar vehicles for the disabled, gas for therapeutic use; artificial kidneys; parts, spare parts and accessories intended exclusively for the goods mentioned above
- VAT – exempted : %
- VAT – reduced rate : 10.00 %
- VAT – super reduced rate : 4.00 % Non-luxury housing in accordance with the criteria set forth by Decree of the Minister of Public Works Nº 218 of 2 August 1969
- VAT – exempted : %
- VAT – exempted : %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 5.00 % For certain health and social services provided to elderly people, adults suffering from occupational injuries and diseases, drug addicts, people living with AIDS, people suffering from mental or physical disabilities, minors even where involved in situations of maladjustment and deviancy, homeless asylum-seekers, inmates, women who are victims of trafficking for the purpose of sexual and labour exploitation.
- VAT – exempted : %
- VAT – reduced rate : 10.00 % “Occasional sales” are taxable at the standard rate
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 % E-books which have an IBSN (International Standard Book Number)
- VAT – reduced rate : 10.00 % “Occasional sales” are taxable at the standard rate
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 % 4% to newspapers and news magazines, dispatches from the press agencies, books, periodicals, Braille writings and audio-magnetic media for the blind and the visually impaired, e-books and all digital publications as newspapers, newsletters, periodicals, etc. which are issued by an electronic means and have an IBSN (International Standard Book Number) or ISSN (International Standard Serial Number); with the exclusion of pornographic newspapers and periodicals and catalogues different from those in the information library; printed music editions, printed maps, including printed globes.
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – exempted : %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 10.00 %
- VAT – exempted : %
- VAT – reduced rate : 10.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – margin scheme : %
- VAT – standard rate : 22.00 %
- VAT – super reduced rate : 4.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
- Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)

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
VAT and INTRASTAT compliance in Italy
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