VAT rates - Italy
Standard VAT Rate
📌 The standard VAT rate in Italy is 22%.
Reduced VAT Rates
📉 Certain goods and services qualify for reduced VAT rates:
✔️ 4% – Essential goods (e.g., basic food items, medical products, certain books).
✔️ 5% – Specific healthcare and social services.
✔️ 10% – 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 exemption—businesses 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.
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verified - 21.01.2025 - EA
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