Italy VAT Rates 2026
Italy (Italia) levies Value Added Tax as IVA (Imposta sul Valore Aggiunto). The standard rate is 22%, applied to most goods and services. Reduced rates of 10% and 5% apply to hotel accommodation, restaurant services, building construction, food products, medical devices.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 22% | Most goods and services |
| Reduced | 10% | Hotel accommodation, restaurant services, building construction, food products, medical devices |
| Reduced | 5% | Social welfare organization services, cleaning services, domestic care assistance |
| Super-reduced | 4% | Basic foodstuffs (meat, fish, cereals), books and newspapers, medicines, prosthetics, children's car seats |
Registration and filing
| Registration threshold | EUR 85,000Flat-rate (forfettario) regime for small businesses; ordinary registration is otherwise required from the first supply |
| Tax authority | Agenzia delle Entrate |
| Filing frequency | Quarterly or monthly settlements with an annual return; e-invoicing via SdI is mandatory |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/IT endpoint to get Italy data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/IT
# No authentication required for rate lookups
# Response:
# { "country_code": "IT", "tax_type": "vat",
# "standard_rate": 22, "reduced_rates": [10, 5],
# "currency": "EUR", "last_updated": "2026-01-01" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Italy standard rate.
// 1. Validate the customer's Italy VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/IT/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Italy VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/IT').then(r => r.json());
// → { standard_rate: 22, reduced_rates: [10, 5] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the Italy standard rate
applyRate(rates.standard_rate, 'standard');
}About Italy VAT
Italy was the first country in the world to mandate universal B2B e-invoicing: since 2019 every domestic invoice must flow through the SdI exchange system, cutting its once-enormous VAT gap. The 22% standard rate is flanked by 10%, 5% and a grandfathered 4% on basic foods and publications. Small businesses below €85,000 can opt out of VAT entirely under the forfettario flat-tax regime.
VAT in Italy is administered by the Agenzia delle Entrate. Italy VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.
Sources: European Commission — Taxes in Europe Database (TEDB) · Agenzia delle Entrate — IVA (accessed Jun 2026)
Rate history
- 2013Standard rate raised from 21% to 22%
Frequently asked questions
What is the VAT rate in Italy in 2026?
22% standard, with 10%, 5% and 4% reduced rates on food, utilities, publishing and welfare services.
Is e-invoicing mandatory in Italy?
Yes — virtually all invoices, B2B and B2C, must pass through the Agenzia delle Entrate's SdI platform in FatturaPA format.
Related concepts and guides: