Italy VAT rate 2026: 22% standard rate

By Remco from Avatcado

Italy's VAT (IVA) schedule has stayed stable at a 22 percent standard rate with reduced tiers of 10, 5, and 4 percent. Unlike most EU countries, Italy has no VAT registration threshold at all for domestic activity: a partita IVA is required from the very first euro of turnover, making Italy's rules distinctly stricter for freelancers and small traders than its EU peers.

Italy VAT rates

RateTypeApplies to
22%StandardDefault rate for goods and services not listed under a reduced or super-reduced category.
10%ReducedBar and restaurant table service, hotel and other tourist accommodation, certain building renovation works, and household electricity and gas supply.
5%ReducedWelfare, socio-health, and educational services rendered by social cooperatives to specified vulnerable groups, and certain specific foodstuffs and passenger transport.
4%Super-reducedBasic foodstuffs like bread, pasta, fresh milk, and rice, books and newspapers in print and digital form, first-home purchases, and disability aids.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Italy VAT number

Businesses charging Italy VAT must hold an active Italy VAT registration. Check any Italy VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Italy VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/IT" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "IT",
    "country_name": "Italy",
    "currency": "EUR",
    "standard_rate": 22,
    "other_rates": [
      {
        "rate": 10,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      },
      {
        "rate": 4,
        "type": "super_reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Is there a VAT registration threshold in Italy?

No. Italy requires a partita IVA from the first euro of domestic taxable turnover, unlike most EU countries. The separate regime forfettario flat-tax scheme, capped at EUR 85,000 in revenue, is a simplified income-tax regime, not a VAT exemption.

What is the difference between a partita IVA and a codice fiscale in Italy?

The codice fiscale is Italy's universal tax code held by everyone, while the partita IVA is the 11-digit number issued only to businesses and self-employed professionals for VAT purposes; for most companies the two numerically coincide.

How often do businesses file VAT returns in Italy?

Most VAT-registered businesses in Italy file periodic liquidazioni either monthly or quarterly depending on turnover, alongside a single comprehensive annual VAT return covering the full year with the Agenzia delle Entrate.

How is VAT charged on digital services sold to consumers in Italy?

Digital services such as software subscriptions and downloads sold to Italian consumers are taxed at Italy's 22 percent standard rate, since the reduced and super-reduced rates are reserved for categories like food, books, and welfare services, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Does the reverse charge apply to cross-border B2B services in Italy?

Yes. Under Article 196 of the EU VAT Directive, an Italian business applies inversione contabile when buying services from elsewhere in the EU: it quotes its partita IVA to the seller and reports the VAT itself, rather than the seller charging Italian VAT.

VAT number formats

See how Avatcado validates Italy numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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