Italian VAT Registrations and Returns
In Italy, VAT numbers (Partita IVA) always begin with the 'IT' prefix followed by eleven digits. Italy has mandatory e-invoicing for all transactions. Everything you need to stay compliant.
Italy VAT news
Italy VAT reference
Italy VAT rates 2026
| Standard rate | 22.0% |
| Reduced rates | 10.0%, 5.0% |
| Super-reduced rate | 4.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Italy?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 5.0% | Annex III §1 |
| Books (print) | 4.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 5.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 5.0% | Annex III §6 |
| Prescription medicines | 5.0% | Annex III §3 |
| Passenger transport | 5.0% | Annex III §5 |
| Hotel accommodation | 5.0% | Annex III §12 |
| Restaurant meals | 5.0% | Annex III §12a |
| Non-alcoholic drinks | 5.0% | Annex III §1 |
| Cinema admission | 5.0% | Annex III §7 |
When must I register for VAT in Italy?
VAT filing in Italy
- Default frequency Monthly by default. Quarterly available if annual turnover < €500,000 (services) or €800,000 (goods).
- Monthly deadline 16th day of the month following the period
- Quarterly deadline 16th day of the 2nd month following the quarter (turnover < €500K services / €800K goods)
- EC Sales List Monthly via Esterometro / SdI
- Annual return Required — 30 April following the calendar year (Dichiarazione IVA)
Italy digital reporting roadmap
-
Sistema di Interscambio (SdI) — universal e-invoicing in force since 2019-01-01All B2B, B2G and B2C invoices issued by Italian-resident VAT-registered businesses must be cleared via SdI in FatturaPA XML format.
OSS in Italy
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Agenzia delle Entrate before relying on these details.
Is VAT registration required in Italy?
Whether you need VAT registration in Italy depends on your business's location, the type of goods or services you sell, and where your customers are based.
Direct identification vs. fiscal representative
Per the Agenzia delle Entrate, non-resident businesses must register before their first taxable Italian transaction — but the registration route differs sharply between EU and non-EU sellers.
No threshold for non-resident sellers
Non-resident businesses must register before their first taxable transaction in Italy, with no minimum-turnover exemption.
EU businesses can self-register
EU-established businesses can obtain an Italian VAT number through direct identification (form ANR/3) with the Agenzia delle Entrate — assuming all obligations directly, without a fiscal representative.
Non-EU businesses need a fiscal representative
Mandatory for businesses registered outside the EU/EEA with no permanent establishment in Italy; the representative is jointly liable for the business's Italian VAT debts.
New 2025 financial guarantee
Since April 2025, non-EU/EEA companies using a fiscal representative to register for VIES in Italy must post a financial guarantee of at least EUR 50,000, held for a minimum of 36 months, before approval.
Source: Agenzia delle Entrate, guidance on VAT registration for non-resident businesses (direct identification vs. fiscal representative).
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Italy depend on where your inventory is held and whether you're selling to Italian consumers or VAT-registered businesses.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Italy, you must register for VAT there. When selling goods stored in another country to customers in Italy, you have two pathways to compliance.
Book a call
Importing goods to Italy
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
Get registered for IOSS, fast
Ready to start selling to Italy customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon.it and eBay collect and remit VAT on qualifying B2C sales in Italy. Marketplaces handle VAT when:
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in Italy while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling digital services and digital goods to Italy
In Italy, digital services — eBooks, streaming, online courses, and software — are subject to Italian VAT. Non-EU sellers can register via the OSS scheme to manage all EU VAT obligations from a single point.
To sell digital services to Italy customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Italy, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Italy
Holding inventory in Italy creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Italy, IOSS registration, or Delivered at Place (DAP). For services, register for OSS with your home tax authority.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the quiz →
VAT on sales to Italian businesses
When selling B2B in Italy, your VAT-registered Italian customer self-assesses via reverse charge. Registration is still required if you hold stock in Italy or use an Italian warehouse.
Based outside the EU, selling B2B
If your Italy customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Italy invoicing and reporting requirements.
2026 Italy VAT Rates by Product Category
Official VAT rates in Italy verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
欧洲及英国增值税专家一对一沟通
