VAT in Italy:
Key VAT Information
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VAT in Italy
Eurofiscalis · Tax reference
Up-to-date edition · April 2026
The essentials
Businesses expanding into Italy may need to register for local VAT, known as IVA, and invoice with an Italian VAT number. A fiscal representative can obtain an IT number, file VAT, ESL and Intrastat returns, and recover input VAT.
Italy applies four VAT rates: 22% standard, 10% intermediate, 5% reduced and 4% super-reduced.
The Italian VAT number format is IT followed by 11 digits. Livigno, Campione d'Italia and the Italian waters of Lake Lugano are outside the EU VAT territory.
For intra-Community trade, the Intrastat threshold for arrivals is €2,000,000 per year. The EU OSS threshold of €10,000 applies to B2C distance sales.
Tax data
Rates, thresholds & obligations
Everything you need to anticipate your VAT obligations in Italy.
Italy
- Standard rate 22 %
- Reduced 10 %
- Reduced 2 5 %
- Super-reduced 4 %
Identity
- Local name
- IVA
- Number format
- IT12345678901
- Tax authority
- Agenzia delle Entrate
- Currency
- EUR
Returns
- VAT frequency
- Monthly settlements by default; quarterly option (with a 1% surcharge) if the previous year's turnover is up to €500,000 for services or €800,000 for goods; quarterly LIPE reports and an annual return.
- Filing deadline
- The 16th of the following month (monthly) or the 16th of the 2nd month following the quarter
- Intrastat deadline
- The 25th of the month following the period
Thresholds
- Distance sales (OSS)
- 10,000 €
- Intrastat — dispatch
- €0
- Intrastat — arrival
- €2,000,000
Penalties
- Late filing
- From €250 to €2,000 per missing return
- Late payment
- From 90% to 180% of the amount due (reduced in case of voluntary correction)
- ESL list
- €51 to €516 per offence
Last updated: April 2026
VAT calculator
Work out a net or gross price
Convert net ↔ gross using the VAT rates in Italy.
VAT Calendar
Filing deadlines
Once registered for VAT in Italy, foreign businesses must observe a precise filing calendar. It covers periodic VAT returns (IVA), the EC Sales List and Intrastat statements, OSS declarations for e-commerce, and VAT refund claims. Late filing and payment may trigger penalties and interest.
- Quarterly VAT return Quarterly Italian VAT returns are filed by the last day of the second month after each quarter.
- Annual VAT return The annual VAT return is filed between February 1 and April 30 of the following year.
- ESL and Intrastat ESL and Intrastat returns are generally due by the 25th day of the month following the reference period. Intrastat arrivals are mandatory above €2,000,000 per year; dispatches have no threshold.
- EU VAT refund (8th Directive) EU refund claims are due by September 30 of year N+1.
- Non-EU VAT refund (13th Directive) Non-EU refund claims are due by June 30 of year N+1.
Related articles
FAQ
Frequently asked questions
Everything you want to know about VAT in Italy.
What is the standard VAT rate in Italy?
The standard VAT rate in Italy is 22%.
When must a foreign company register for VAT in Italy?
Registration is required when a foreign company carries out taxable transactions in Italy, including local stock sales, imports, intra-Community acquisitions or local services.
How can a foreign business recover Italian VAT?
EU businesses use the 8th Directive procedure by September 30 of year N+1. Non-EU businesses use the 13th Directive procedure by June 30, subject to reciprocity.
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