Italian VAT registrations and returns for businesses that like great customer service.
Italy VAT News
Italy Extends E-Invoicing Requirements to B2C Transactions
Italy’s Agenzia delle Entrate has expanded mandatory e-invoicing requirements to include B2C transactions, with businesses required to issue structured electronic invoices through the SDI system.
Italian Tax Authority Updates Guidelines for Foreign VAT Registrations
Italy’s Agenzia delle Entrate has updated its guidelines for foreign businesses seeking VAT registration, including new documentation requirements and the use of the CRS system for cross-border reporting.
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 03 May 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
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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 location, the type of goods or services you sell, and where your customers are based.
🕐 Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
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.
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:
Important: Storing goods in Italy still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Italy or a DAP shipment.
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.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
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, you must register for OSS with your home tax authority when selling to EU consumers.
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.
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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.