This guide is for e-commerce companies that sell online via web stores or at marketplaces.
VAT Standard rate
The standard VAT rate in Italy in 2022 is 22%.
VAT Reduced rate
- сertain products and services are eligible for the special reduced rate, including electric power supplies for listed uses and listed drugs.
- сertain products and services are eligible for the special reduced rate, including children’s products and feminine intimate hygiene.
- certain products and services are eligible for a special reduced rate, including food, drinks, and agricultural products.
If goods or services were used to make taxable supplies in Italy, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number;
- VAT paid to Italian suppliers.
See the summary of the EU VAT rates.
From the 1st of July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.