Italy VAT Calculator 2026 – Add or Remove VAT (22%, 10%, 5%, 4%)
Free Italy VAT calculator: add or remove VAT at 22%, 10%, 5%, 4% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Italy
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 22% | Most goods and services |
| Reduced rate | 10% | Domestic electricity and gas, listed medicines, building renovation, hotels and restaurants (list in DPR 633/1972 Table A) |
| Reduced rate | 5% | Certain foods and other listed goods and services (DPR 633/1972 Table A part II-bis) |
| Super-reduced rate | 4% | Listed basic food, drinks and agricultural products, newspapers and books, some disability aids |
Special territories
Livigno, Campione d'Italia and the Italian waters of Lake Lugano are outside the EU VAT area
Registration threshold
No general VAT threshold; individuals in the flat-rate regime (regime forfetario) with prior-year revenue up to EUR 85,000 charge no VAT; above EUR 100,000 in the year VAT applies at once
Returns and payment
Monthly VAT settlement and payment by the 16th; quarterly option if prior-year turnover up to EUR 500,000 (services) or EUR 800,000 (other) with 1% interest; quarterly LIPE data filing; annual return 1 Feb-30 Apr
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified invoice (fattura semplificata) allowed for totals up to EUR 400 including VAT
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- All domestic invoices must be XML e-invoices sent through the SdI (Sistema di Interscambio)
- Recipient SdI code or PEC address, and VAT number or tax code (codice fiscale) of the customer
- EUR 2 stamp duty on invoices without VAT above EUR 77.47
- Deferred invoice allowed by the 15th of the next month if a delivery document was issued
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
Mandatory e-invoicing via SdI for all domestic B2B and B2C invoices since 1 Jan 2019 (B2G since 31 Mar 2015), incl. flat-rate taxpayers since 1 Jan 2024; B2C health-service invoices must not go via SdI
Tax and e-invoicing rules in Italy · Italy e-invoicing through SdI: a practical guide
Recent changes
Works of art, antiques and collectors' items moved from 22% to 5% from 1 Jul 2025 (Decree-Law 95/2025); cross-border SME franchise scheme (Title V-ter) in force since 1 Jan 2025
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Italy?
The standard VAT rate in Italy is 22%. Other rates of 10%, 5% and 4% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.22 (1 plus the 22% standard rate). For example, €100.00 × 1.22 = €122.00, of which €22.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.22. For example, €122.00 ÷ 1.22 = €100.00 net, so the VAT included is €22.00. Taking 22% of the gross price would overstate the tax.
When does a business have to register for VAT in Italy?
No general VAT threshold; individuals in the flat-rate regime (regime forfetario) with prior-year revenue up to EUR 85,000 charge no VAT; above EUR 100,000 in the year VAT applies at once
How often are VAT returns filed in Italy?
Monthly VAT settlement and payment by the 16th; quarterly option if prior-year turnover up to EUR 500,000 (services) or EUR 800,000 (other) with 1% interest; quarterly LIPE data filing; annual return 1 Feb-30 Apr
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Italian Revenue Agency (Agenzia delle Entrate) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Norme generali e aliquote (IVA) — Agenzia delle Entrate
- VAT in Italy — Agenzia delle Entrate
- VAT rules and rates (table last checked 13/07/2026) — European Commission - Your Europe
- Regime forfetario - Che cos'è (updated 21 July 2026) — Agenzia delle Entrate
- Guida: La fattura elettronica e i servizi gratuiti (dicembre 2025) — Agenzia delle Entrate
- Dichiarazione IVA 2026 - istruzioni — Agenzia delle Entrate
- L'imposta di bollo sulle fatture elettroniche (giugno 2026) — Agenzia delle Entrate
- Circolare 32/E del 5 dicembre 2023 - regime forfetario — Agenzia delle Entrate
- IVA sulle opere d'arte al 5% dal 1 luglio 2025 (secondary) — Evolve STP
- Italy SME rules (national annual threshold EUR 85,000, cross-check) — European Commission - VAT rules for small enterprises
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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