VAT RATES – Italy

see also :
– VAT compliance in Italy
– Intrastat compliance in Italy

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – super reduced rate : 4.00 % On organisms used in organic agriculture
Agricultural Inputs – Pesticides and plant protection materials
• VAT – standard rate : 22.00 %
Agricultural inputs
• 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
Cut flowers and plants for decorative use
• VAT – reduced rate : 10.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• 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
Cut flowers and plants for food production
• VAT – reduced rate : 10.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 22.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 22.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 22.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – standard rate : 22.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – standard rate : 22.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 22.00 %
Footwear – Children
• VAT – standard rate : 22.00 %
Footwear – Adult
• VAT – standard rate : 22.00 %
Furs
• VAT – standard rate : 22.00 %
children nappies
• VAT – standard rate : 22.00 %
“
clothing – Adults ”
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 22.00 %
Petroleum products – Heating oil
• VAT – standard rate : 22.00 %
Petroleum products – LPG
• VAT – standard rate : 22.00 %
Petroleum products – Lubricants
• VAT – standard rate : 22.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• 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.

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 22.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 22.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 22.00 %
Energy products – Electricity
• VAT – reduced rate : 10.00 %
Energy products – Firewood
• VAT – reduced rate : 10.00 %
Energy products – Natural gas
• VAT – reduced rate : 10.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 22.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – reduced rate : 10.00 %
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)
• VAT – reduced rate : 10.00 %
Treatment of waste and waste water
• VAT – standard rate : 22.00 %
• VAT – reduced rate : 10.00 % Raising and discharge of water, used by remediation and irrigation consortia

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• 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

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by inland waterway
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by rail
• VAT – reduced rate : 10.00 %
• VAT – exempted : %
Domestic transport of passengers – by road
• VAT – reduced rate : 10.00 %
• VAT – exempted : %
Domestic transport of passengers – by sea
• VAT – reduced rate : 10.00 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by rail
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by road
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
• VAT – exempted : % Rail and Road transport can be exempted or subject to 10%

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
Bars and cafés
• VAT – reduced rate : 10.00 %
Restaurant and catering services (as listed in annex III)
• VAT – reduced rate : 10.00 %
Take Away
• VAT – reduced rate : 10.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 10.00 %
Bars and cafés – night clubs
• VAT – standard rate : 22.00 %
Consumption on board ships, aircraft or trains – services
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
Bars and cafés – alcoholic beverages
• VAT – reduced rate : 10.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – super reduced rate : 4.00 %
• VAT – standard rate : 22.00 %
Periodicals (as listed in annex III)
• VAT – super reduced rate : 4.00 %
• VAT – standard rate : 22.00 %
Phone/ fax/ telex/etc.
• VAT – standard rate : 22.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
• VAT – standard rate : 22.00 %
Arrangements for the taxation of gold – Iingots and bars
• VAT – exempted : %
• VAT – standard rate : 22.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 22.00 %
Construction work on new buildings
• VAT – reduced rate : 10.00 %
• VAT – super reduced rate : 4.00 % Only for first housing
Supplies of new buildings
• 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 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – reduced rate : 10.00 %

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)
• VAT – standard rate : 22.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• 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
Medical equipment for disabled persons (as listed in annex III)
• 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
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)
• VAT – exempted : %
Social housing (as listed in annex III)
• 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
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – exempted : %
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)
• 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.
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – exempted : %

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – reduced rate : 10.00 % “Occasional sales” are taxable at the standard rate
E-books
• VAT – standard rate : 22.00 %
• VAT – super reduced rate : 4.00 % E-books which have an IBSN (International Standard Book Number)
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – reduced rate : 10.00 % “Occasional sales” are taxable at the standard rate
Jewels
• VAT – standard rate : 22.00 %
Books on other physical means of support (as listed in annex III)
• VAT – super reduced rate : 4.00 %
• VAT – standard rate : 22.00 %
Books (as listed in annex III)
• 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.
Taxation of works of art, collector’s items and antiques
• VAT – standard rate : 22.00 %
Admission to amusement parks (as listed in annex III)
• VAT – standard rate : 22.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 22.00 %
Writers, composers etc. (as listed in annex III)
• VAT – exempted : %
• VAT – standard rate : 22.00 %
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – reduced rate : 10.00 %
• VAT – exempted : %
Admission to sporting events (as listed in annex III)
• VAT – reduced rate : 10.00 %
• VAT – standard rate : 22.00 %
Use of sporting facilities (as listed in annex III)
• VAT – standard rate : 22.00 %
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 22.00 %
TV licence (as listed in annex III)
• VAT – super reduced rate : 4.00 %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 22.00 %
Services supplied by lawyers
• VAT – standard rate : 22.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 22.00 %



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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