How to Import into Italy?

What are the steps to import into Italy? The process step by step

Importing goods into Italy (sdoganamento in Italia) is a process that begins well before the truck or vessel reaches the border. Since 2022, Italy has completed the full digitalisation of its customs procedures, replacing the traditional paper form with electronic data flows.

Prior identification: obtaining an IT VAT number and an EU EORI number

Every company wishing to import into Italy must be identified. The EORI number is your “customs passport” within the European Union. If your company is established outside the EU, this number must be requested upon your first customs operation in a Member State. In parallel, to act as the official importer (Importer of Record), you must obtain a VAT number in Italy.

Tariff classification and customs duties (Dazi doganali Italia)

The most critical step is determining the TARIC code. This 10-digit code determines not only the rate of customs duties (dazi doganali Italia), but also any trade policy measures (anti-dumping duties, quotas, import licences).

The electronic customs declaration (H1-H7 messages)

The importer (or their customs representative) must submit an electronic declaration. The H1 message is the standard for release for free circulation. Once the declaration is validated and the duties paid, the authorities issue the Prospetto di Svincolo, a release document proving that the goods are in order.

Do you need an IT VAT identification to import into Italy?

The answer is yes, as soon as you wish to be the holder of the import. The choice of identification method depends on where your company is established.

Companies established in the EU: direct identification

European companies benefit from a simplified procedure called direct identification (form ANR/3). It allows you to obtain an Italian VAT number without needing to set up a subsidiary or a liaison office. It is the ideal solution for managing your own imports and local sales in Italy.

Non-EU companies: the mandatory tax representative

For companies established in the United States, China, the United Kingdom or Switzerland, direct identification is impossible (save for exceptions such as Norway for certain flows). You must appoint a fiscal representative in Italy such as Eurofiscalis (rappresentante fiscale in Italia). This partner is not merely an administrative intermediary: they are jointly and severally liable for the payment of VAT before the Italian authorities.

Is there import VAT in Italy? Understanding the 2024 reform

Import VAT (l'IVA all'importazione in Italia) is a reality in Italy, but its legal nature has changed radically in recent times.

A tax now treated as a “border duty”

Décret Législatif n. 141/2024 reclassified import VAT as a “border duty” (diritto di confine). This means it is now treated exactly like a customs duty. The direct consequence: non-payment of VAT immediately blocks the goods, and the customs administration has recovery and penalty powers aligned with the Union Customs Code.

Calculating the taxable base

VAT is not calculated solely on the sale price. The taxable base in Italy includes:

1. The customs value (transactional value of the goods);
2. transport and insurance costs up to the EU border;
3. the dazi doganali Italia (customs duties);
4. transport costs within Italy up to the first place of destination mentioned on the consignment note.

The standard rate is 22%, but Italy applies reduced rates of 10%, 5% or 4% on certain products (food, medical devices, books, etc.).

How to recover the VAT paid at customs?

The VAT paid during customs clearance constitutes a VAT credit. It must be reported in your VAT return in Italy. If you collect VAT on your sales in Italy, you offset this credit. If you have no local sales (in the case of a stock transfer), you will need to request a refund via the 8th Directive (for EU companies) or the 13th Directive (for non-EU companies). For the full refund procedure, see our guide on Italian VAT refund.

Using a “Deposito IVA” (VAT warehouse) in Italy to reverse-charge import VAT

Unlike France or Belgium, Italy does not allow the reverse charge of import VAT upon simple request. To avoid disbursing the VAT at customs, you must use a deposito IVA in Italia.

How the VAT warehouse works and its advantages in Italy

The VAT warehouse is a physical location approved by the authorities. When you clear your goods through customs, you pay the customs duties, but you request the suspension of VAT by declaring that the goods are destined for a deposito IVA.

• Financial advantage: you do not pay the 22% VAT at the moment of customs clearance. Your cash flow remains intact.
• Extraction (the exit): VAT becomes due only when the goods leave the warehouse. If you are a “reliable” company (solvency criteria and the absence of tax litigation), you extract the goods via the reverse charge mechanism.

Difference between a customs warehouse and a VAT warehouse

The two are frequently confused. The customs warehouse holds non-EU goods that have not yet paid their customs duties or VAT. The deposito IVA, by contrast, is intended for goods that are already “in free circulation” (customs duties paid) or that are of European origin.

Which documents must you provide to import into Italy?

Documentary precision is the first line of defence against customs blockages and penalties. Here is the essential file:

• The commercial invoice: it must be extremely detailed — precise Incoterm, currency, full contact details of the buyer and seller (with their VAT and EORI numbers), and a description of the goods enabling their tariff classification.
• The packing list: this document details the content of each package (net weight, gross weight, dimensions). In the event of a physical inspection by Italian customs, an imprecise packing list can cause days of delay.
• The certificate of origin (EUR.1 or invoice declaration): for countries with free trade agreements with the EU, this document allows you to reduce or eliminate customs duties.
• The transport document (CMR, bill of lading or LTA): it proves the cross-border movement of the goods.

How to import DDP into Italy? The operational guide

Importing under DDP is a logistical and fiscal challenge. Here is how to proceed:

1. Appoint a fiscal partner: before shipping, contact Eurofiscalis to set up your direct identification or your fiscal representation.
2. Configure the transport: make sure your freight forwarder understands that you are the Importer of Record. The DAU must mention your Italian VAT number in box 8 or 44.
3. Manage the VAT: you will pay the VAT at customs (or go through a VAT warehouse). You will then invoice your Italian customer with local Italian VAT (generally via the internal reverse charge mechanism if your customer is established in Italy, but this depends on the structure of the transaction).
4. Ensure CONAI compliance: as a DDP importer, you are responsible for declaring the packaging to the CONAI consortium. You will have to pay an environmental contribution based on the weight or value of the packaging placed on the Italian market.

Need a compliance analysis? Talk to our experts about your international taxation. For a full overview, see our guide on VAT in Italy. You may also refer to our complete guide on VAT rules in Italy.

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