VAT in Italy 2026
Italian VAT, or IVA, has a standard rate of 22% and preferential rates of 10%, 5%, and 4%. This guide explains the most important rules for businesses: when you need VAT registration in Italy, what VAT returns look like in Italy , and when B2C sales can be settled through OSS.
VAT rates in Italy 2026 – 22%, 10%, 5% and 4%
In 2026, the standard VAT rate in Italy will be 22%. The Italian system also provides for reduced rates: 10%, 5%, and 4%. Before applying the preferences, it's worth checking Italian VAT rates and general VAT rules and rates in the EU.
| VAT rate in Italy | Application | What to check before selling? |
|---|---|---|
| 22% | Most goods and services, unless Italian regulations provide for a reduced rate. | Whether the sale is subject to a preferential or special place of taxation rule. |
| 10% | Selected goods and services, including some supplies related to food, energy, hotels or transport. | Whether a given item falls within the Italian preference catalogue. |
| 5% | Selected goods and services specified in regulations, including certain food products and social benefits. | Whether the product or service meets the preference conditions. |
| 4% | Selected basic products, publications or goods of particular social importance. | Whether the sale falls within a specific position of the Italian rate table. |
| 0% / outside national VAT | Exports, selected international or intra-Community transactions. | Whether the transaction is actually outside the national VAT, exempt or not subject to VAT. |
A starting point, not automatism
The standard rate is the most common, but product classification and place of taxation still require scrutiny.
Preferences must be documented
The fact that a product has a preference in Poland does not automatically mean the same rate in Italy.
Incorrect rate hits margin
Correction after several months of sales may mean corrections to invoices, declarations and the net price.
Taxenlight advises
Before selling to Italy, organize your product catalog according to Italian VAT rates. The greatest risk in practice arises when a company incorrectly applies a reduced rate or misidentifies the tax base for a transaction.
Which scenario applies to your company?
When might a foreign company need an Italian VAT number?
A local VAT number may be needed when a company needs to settle an Italian IVA on its own – especially when warehousing, moving its own goods, importing or selling from Italian stock.
When to consider a local VAT number?
- sale from an Italian warehouse,
- import of goods to Italy and further sale,
- moving your own goods to Italy,
- sale from Italian stock when OSS or reverse charge does not work.
When might OSS not be enough?
VAT OSS helps with selected B2C sales, but does not replace local registration when the goods are located in Italy before sale or the company carries out local activities.
Non-EU company and fiscal representative
A non-EU entity may require a fiscal representative. The path chosen depends on the country of residence and the planned transactions; details are included in the registration procedure.
How does VAT settlement work in Italy?
Once you obtain an Italian VAT number, the scope of reporting depends on the transaction. You may need to submit an annual IVA declaration, LIPE, F24 payments, INTRASTAT, and VIES obligations.
One settlement map
Invoices, inventory, imports and payments should lead to consistent reporting data.
Not everyone does the same thing
The scope of the declaration depends on the business model, types of transactions and taxpayer status.
Deadlines and corrections
Current deadlines, frequencies, adjustments and documents are covered in the dedicated declaration guide.
INTRASTAT in Italy 2026 and VIES
INTRASTAT in Italy applies to selected intra-Community transactions. It may include deliveries of goods, purchases of goods, services provided, and services received between VAT payers from different EU countries. Official information is published by the Italian Customs Administration in the INTRASTAT Italy.
Purchase of goods
The form may concern intra-Community acquisitions of goods.
INTRA-1 bis
The form may apply to deliveries of goods from Italy to other EU countries.
INTRA-2 quarter
The form may concern services received from taxpayers from other EU countries.
For a foreign company, the issue arises when it uses an Italian VAT number. For example, a Polish company has a warehouse in Italy, sells goods to a German customer, and uses the Italian Partita IVA. In this model, it's necessary to check not only the VAT declaration but also INTRASTAT and VIES.
INTRASTAT does not replace VAT returns. For current thresholds, deadlines, and periodicity, see VAT returns in Italy.
VAT refund from Italy – when can you get the tax back?
VAT refunds from Italy depend on the company's status. The procedure is different for EU companies not registered for VAT in Italy. The refund process for non-EU companies is different, and the procedure is even different for taxpayers who already have an Italian Partita IVA. The Italian administration also describes the rules in the section " VAT refunds from Italy."
EU company without registration in Italy
A Polish company that does not have an Italian partita IVA usually applies for a VAT refund from Italy through the Polish electronic system.
Non-EU company
It may use a separate procedure in which the IVA 79 form and the reciprocity condition are relevant.
Company with Italian partita IVA
VAT refunds or offsets are based on Italian tax returns. In selected cases, the IVA TR model may be relevant.
VAT e-commerce in Italy 2026 – OSS, IOSS and marketplace
E-commerce sales to Italy must be analyzed based on the sales model. Different rules apply to shipping from Poland to an Italian consumer. Different rules apply to sales from a warehouse in Italy. For B2C sales, the VAT OSS and IOSS rules apply .
When can OSS be enough?
For classic B2C sales from Poland to Italian consumers, the starting point is the EU limit of €10,000 for selected cross-border B2C sales. After exceeding the limit, sales can be settled via OSS or local registrations.
When is OSS not enough?
OSS does not replace Italian VAT registration if the company performs local activities in Italy. The most common case is storing goods in Italy and selling from that warehouse.
Marketplace
A platform may be considered a supplier for VAT purposes in certain cases, but the seller still needs to check their own obligations.
Amazon FBA and fulfillment
The most important question is where the goods are physically located. If the platform transfers the goods to a warehouse in Italy, IVA obligations may arise.
IOSS
The IOSS applies to selected distance sales of goods imported from outside the EU, including shipments worth up to €150.
Taxenlight advises
Before entering the Italian market, prepare a sales map. Separately mark up B2C, B2B, marketplace, warehouse, import, OSS, and IOSS. This is the easiest way to avoid confusing mail order sales with local sales from an Italian warehouse.
Storage in Italy and VAT
Storing goods in Italy is one of the most common reasons for local VAT registration. VAT isn't just about who you sell to, it's also about where the goods are physically located at the time of sale.
A warehouse in Italy can mean:
- moving your own goods to Italy,
- local sales from Italy,
- obligation to register for VAT,
- VAT declaration obligation,
- INTRASTAT obligation,
- the need to activate VIES,
- additional documentation obligations.
Shipping from Poland
If you send goods from Poland directly to an Italian consumer, you can use VAT OSS.
The goods are already in Italy
If the goods are in a warehouse in Italy, the sale is not a simple shipment from Poland to Italy.
Deposito IVA
The deposito IVA, or Italian VAT warehouse, must be assessed separately. This is no ordinary logistics warehouse.
Taxenlight advises
Ask your warehouse or marketplace operator for a goods location report before you start selling. If the goods can be automatically transferred to Italy, establish VAT obligations in advance.
Reverse charge in Italy – when does inversione contabile work?
For transactions taxed in Italy, carried out by an entity not established on behalf of an Italian taxpayer, the obligation to settle VAT may pass to the purchaser. However, reverse charge cannot be applied automatically.
Transactions with an Italian taxpayer
The mechanism may apply not only to selected services, but also to other transactions taxable in Italy carried out by a non-established entity.
Auto-invoice or invoice integration
The Italian buyer can settle foreign invoices through appropriate documents in the system.
Special transactions
The mechanism may appear in selected domestic, construction and installation transactions.
Reverse charge does not always replace VAT registration
Reverse charge does not remove obligations related to own inventory, intra-Community acquisition of goods, imports, or B2C sales. The mere mention of "reverse charge" on an invoice does not remedy an incorrect transaction classification.
Import VAT in Italy and deposito IVA
Import VAT in Italy must be analyzed carefully. The simple rule that every company can automatically defer import VAT and settle it only in the VAT return doesn't apply. Other factors that may play a role include customs duties and the Italian IVA deposit.
Import VAT
Generally, import VAT is due upon import. Customs clearance involves settling customs duties and taxes related to the import of goods into the EU.
The postponement is not automatic
Do not describe Italian imports as simple "postponed VAT accounting" unless you have confirmation for a specific model.
Deposito IVA
In certain models, the goods can be entered into the deposito IVA, and VAT is settled when the goods are removed from the warehouse, i.e. estrazione.
Split payment in Italy 2026 – scissione dei pagamenti
Split payment in Italy operates as a form of payment scissione dei pagamenti. The Council of the European Union approved the continued application of the mechanism from 1 July 2026 to 30 June 2029 based on Council Implementing Decision (EU) 2026/1728. Before issuing an invoice, you must check the buyer's status against the official lists of the Dipartimento delle Finanze.
When to pay attention?
For a foreign company, split payment is important especially when it sells goods or services to the Italian public administration or a company controlled by a public entity.
Subjective scope
The mechanism primarily covers public administrations and bodies, as well as certain companies controlled by public authorities. Listed companies from the FTSE MIB index have been excluded from the split payment mechanism since July 1, 2025.
Split payment and reverse charge
These are two separate mechanisms. With reverse charge, the obligation to settle VAT passes to the buyer. With split payment, the supplier reports the VAT on the invoice, but the buyer transfers the tax amount directly to the Italian tax system according to specific rules.
VAT in Italy 2026 – key conclusions
VAT in Italy requires transaction analysis, not just checking the rate. The standard VAT rate is 22%, but a foreign company must also arrange registration, invoicing, declarations, and documentation.
Where is the goods?
A warehouse in Italy often turns simple mail order sales into a local VAT issue.
Who is the customer?
B2B, B2C, marketplace and public administration may lead to different settlements.
How do you document the transaction?
Invoice, SdI, reverse charge, import and INTRASTAT must tell the same story.
Who submits declarations?
Partita IVA stands for process: LIPE, F24, IVA annual declaration, VIES and documents.
Do you have questions about VAT in Italy?
I'll be the one to discuss your company's situation. Together, we'll determine whether you need to register, what settlements you might be required to make, and what the next step should be.
FAQ: VAT in Italy 2026 – Frequently Asked Questions
Below you will find short answers to the most frequently asked questions about IVA rates, OSS, warehousing, import, reverse charge, deposito IVA, e-invoicing, split payment and VAT refund.
How much is VAT in Italy in 2026?
The standard VAT rate in Italy is 22%. Italian VAT operates under the IVA (Imposta sul Valore Aggiunto). In addition to the standard rate, reduced rates also apply: 10%, 5%, and 4%.
Does a Polish company have to register for VAT in Italy?
Not always. The obligation may arise, for example, during warehousing, import, or local sales. Check the full rules for VAT registration in Italy.
Is VAT OSS sufficient for sales to Italy?
VAT OSS may be sufficient for selected B2C sales from Poland to Italian consumers. However, it is not sufficient if the company stores goods in Italy or sells from an Italian warehouse.
Does storing goods in Italy require VAT registration?
Very often, yes. If a company moves its own goods to a warehouse in Italy, it may be required to register for Italian VAT. This also applies to fulfillment and Amazon FBA.
Does reverse charge work in Italy?
Yes. For transactions taxed in Italy carried out by an entity not established on behalf of an Italian taxpayer, the obligation to settle VAT may pass to the purchaser. This mechanism does not replace obligations relating to own inventory, intra-Community acquisition of goods, imports, or B2C.
Can you recover VAT from Italy?
Yes, but the procedure depends on the company's status. An EU company not registered for VAT in Italy can use the refund procedure through its own country's administration. A company registered for VAT settles the excess amount on its Italian returns.
Can VAT import in Italy be deferred?
Automatic deferral of import VAT should not be assumed. In Italy, imports must be analyzed through customs clearance, the importer, customs documents, the debit account, the IVA deposit, and the subsequent intended use of the goods.
What is deposito IVA?
Deposito IVA is an Italian VAT warehouse. It's not a typical logistics warehouse. In certain models, it can postpone VAT settlement until the goods are removed from the warehouse.
Is e-invoicing available in Italy?
Yes, Italy has a well-developed e-invoicing system through the SdI. However, simply having an Italian VAT number for a non-resident doesn't automatically mean the same obligations as a company established in Italy.
Does split payment in Italy apply to all sales?
No. Split payment, or scissione dei pagamenti, applies to certain transactions with public administrations and selected entities included in Italian lists. It does not automatically apply to all sales to Italy.
