Menu della sezione Business
- Vat in Italy
- VAT registration
- General VAT rules and rates
- VAT exemptions
- Paying VAT
- VAT return
- Vat grouping rules
- Vies - Vat information exchange system
- VAT – Annual payment
- VAT – Advance Payment
- VAT - Periodic payment (monthly or quarterly)
- Claiming Vat refunds
- Corporate Income Tax - Ires
- Corporate income tax return
- Regional production tax - Irap
- Advance rulings
- Double taxation relief
- Info Brexit
Vat in Italy
Latest update: 22/09/2021
Vat – Value added tax – or Iva – Imposta sul Valore Aggiunto, in Italian language, is a consumption tax that applies to the supply of goods and services carried out in Italy by entrepreneurs, professionals, or artists and on importations carried out by anyone. In some cases, also Intra-Community acquisitions are subject to Vat.
In Italy the standard Vat rate is 22% and reduced rates are provided for several supplies of goods and services, such as 4% for listed food, drinks and agricultural products or 10% for electric power supplies for listed uses and listed drugs. Specific supplies of goods and services expressly listed in Presidential Decree n. 633/72 are exempt from Vat, for example education, insurance services, specific financial services, supply, leasing of particular immovable property.