VAT Atlas · entry № 15 · current as of April 2026
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Italian Republic
Italy
Member of EU · Euro · code ITStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Italy.
Standard rate
22%
Reduced 10% restaurants, hotels, water, energy, transport
Reduced 5% social services, certain food
Zero-rated 0% exports, intra-EU supplies
Threshold 65 000 EUR Regime forfettario
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Agenzia delle Entrate
Invoice language Italian
Reverse charge Reverse charge applies to intra-EU B2B services, construction and building cleaning services, scrap and waste, energy products, and supplies by non-resident businesses.
Digital services B2C digital services to Italian consumers are taxed at 22%. All transactions must pass through the SDI system. Non-EU suppliers must use the OSS scheme.
Penalties Late VAT filing penalties range from 120% to 240% of the tax due. Late payment incurs a penalty of 30% of the unpaid amount, reducible via voluntary regularization (ravvedimento operoso).
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (Partita IVA) must be shown
- All invoices must be submitted in FatturaPA XML format via SDI
- Invoice must be issued by the 12th of the month following the transaction
- Invoices must be stored electronically for 10 years
E-invoicing status
Mandatory e-invoicing.
Mandatory B2B and B2G e-invoicing since 2019 via Sistema di Interscambio (SDI). All businesses must use FatturaPA XML format.
Frequently Asked Questions
What is the standard VAT rate in Italy?
The standard VAT rate in Italy is 22%.
What are the reduced VAT rates in Italy?
10% (Reduced): applies to restaurants, hotels, water, energy, transport. 5% (Reduced): applies to social services, certain food.
Is e-invoicing mandatory in Italy?
Mandatory B2B and B2G e-invoicing since 2019 via Sistema di Interscambio (SDI). All businesses must use FatturaPA XML format.
What is the VAT registration threshold in Italy?
The VAT registration threshold in Italy is 65 000 EUR. Regime forfettario
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