Italy VAT Rate on General Tangible Goods

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Italy.

Statutory Classification & Directives

Under official European Commission regulations and national legislation in Italy, supplies of General Tangible Goods are subject to the 22% standard rate.

Cross-Border B2B Supplies (Art. 196)

When selling to a VAT-registered business customer in Italy from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".

B2C Distance Sales & One Stop Shop (OSS)

Sales to private consumers in Italy require charging Italy VAT (22%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.

Physical Inventory & Amazon Pan-EU FBA

Holding stock within a fulfillment warehouse located in Italy creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.

Active VAT Rates in Italy (TEDB Schedule)

Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for Italy:

Classification	Applied Conditions & Scope	Rate
Standard rate	General standard rate application	22%
Reduced rate	Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection · Baby nappies	10%
Reduced rate	Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C · works of art, antiques, collectibles referred to in letter a) of the table attached to Decree-Law of 23 February 1995, No 41, converted, with modifications, by Law 22 March 1995, No 85, Provided that the special margin scheme for second-hand goods, works of art, antiques and collectors’ items is not applied	5%
Super-reduced rate	Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods · Orthopedic appliances (including medical-surgical belts); fracture objects and appliances (showers, splints and the like); objects and apparatus of dental prostheses, ophthalmology and others; apparatus to facilitate hearing for the deaf and other apparatus to be held in the hand, to be worn on the person or to be inserted into the body, to compensate for a deficiency or infirmity.	4%

Live Compliance Engine Verification

Test calculations or verify another product category in Italy using the live statutory engine:

EU & UK Live Rates · TEDB

Live VAT Rate Finder & Classification

Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).

Country

Product or service

Standard rate Germany (DE) General goods

19% Standard rate

All rates active in this country (2)

Classification	Applied Categories & Conditions	Rate
Standard rate	General standard rate application	19%
Reduced rate	Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field	7%

Frequently Asked Questions

The statutory VAT rate on General Tangible Goods in Italy is 22% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.

Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Italy, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).

EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.

Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Italy) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.

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Other Rates in Italy

General Tangible Goods in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.

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