This guide is for e-commerce companies that sell online via web-stores or at marketplaces.
Web: Italy’s Tax Agency
VAT Standard rate
VAT Reduced rate
Certain products and services are eligible for the special reduced rate, including electric power supplies for listed uses and listed drugs.
Certain products and services are eligible for the 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
€ 35,000 – distance sales threshold
When a company’s distant sales hit the threshold, the company must register for the VAT. A merchant may apply to be registered for VAT in Italy before they reach the threshold
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol