VAT rates - Italy
Standard VAT Rate
๐ The standard VAT rate in Italy is 22%.
Reduced VAT Rates
๐ Certain goods and services qualify for reduced VAT rates:
โ๏ธ 4% โ Essential goods (e.g., basic food items, medical products, certain books).
โ๏ธ 5% โ Specific healthcare and social services.
โ๏ธ 10% โ Hospitality, restaurants, transport, and some other goods/services.
Italy applies a 0% VAT rate to exports and intra-EU supplies. Certain essential medicines may also qualify. Keep in mind that zero-rated VAT does not mean exemptionโbusinesses may still need to report sales. The availability of 0% VAT depends on the type of goods/services sold.
For a detailed breakdown, please refer to the official tax authority website or consult your tax advisor.
Comments
1 comment
verified - 21.01.2025 - EA
Please sign in to leave a comment.