VAT in Italy 2026
Italian VAT, or IVA, is a standard 22% tax, with preferential rates of 10%, 5%, and 4%. It applies to sales of goods and services taxed in Italy. This guide helps you determine when you need VAT registration abroad, how to file VAT returns abroad , and when B2C sales can be accounted for through OSS VAT returns.
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.
VAT registration in Italy 2026 - when is partita IVA needed?
VAT registration in Italy is needed not because a company has customers in Italy, but when it needs to settle Italian VAT independently. For non-residents, the starting point is the official rules: VAT registration in Italy for non-residents.
When does partita IVA usually return to the table?
- sale from an Italian warehouse,
- import of goods to Italy and further sale,
- moving your own goods to Italy,
- local transactions subject to Italian VAT.
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.
Partita IVA, codice fiscale and VIES
The Partita IVA is an Italian VAT number. It is not the same as a codice fiscale. For EU transactions, you must also check the number's validity in VIES.
Mini-Decision-Making Process: From Sales Model to Partita IVA
4 steps without guessingFiscal representative in Italy - when is it needed?
A fiscal representative isn't just a contact person for a tax office. They're an entity that can perform VAT obligations on behalf of a non-resident company, and in certain models, they're responsible for ensuring accurate settlements. Therefore, it's important to first determine whether direct VAT identification is sufficient or whether a fiscal rappresentante is needed.
When might ANR/3 be sufficient?
If the company is from the EU and carries out transactions requiring an Italian VAT number, direct identification via the ANR/3 form is often considered first.
When does the topic become more serious?
A fiscal representative may be needed especially for non-EU entities, specific import patterns, local transactions and obligations that the company cannot handle with identification alone.
What needs to be determined before a decision is made?
- country of company headquarters,
- storage and import place,
- type of customers and country of delivery,
- whether the number should be active in VIES,
- who bears the declaration obligations.
How to assess whether a representative is needed?
4 steps before ANR/3Taxenlight advises
Before selecting your registration method, map out the flow of goods and invoices. Separately, show the shipping country, warehouse, customs clearance, customer type, invoicing method, and planned EU transactions. This diagram usually provides a quicker way to determine whether ANR/3 is sufficient or whether a fiscal representative is required.
VAT Declarations in Italy 2026 - IVA, LIPE, F24 and Penalties
Once the IVA partita is issued, ongoing data processing begins: the annual IVA declaration, LIPE communications, F24 payments, and any INTRASTAT, VIES, and corrections. Official reference points include the 2026 IVA declaration, LIPE , and F24 VAT payment.
IVA organizes the whole year
The annual declaration isn't a standalone form. It should be consistent with invoices, LIPE, F24, imports, corrections, and any INTRASTAT.
LIPE and F24 control liquidity
The most common problems occur when the sales report, inventory, invoices and VAT payment do not say the same thing.
Penalties and ravvedimento operoso
In case of errors, it is worth quickly checking ravvedimento operoso, i.e. a self-correction mechanism with a reduced penalty.
The declaration process: from data to archive
4 stages of controlINTRASTAT 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.
INTRA-2 bis from 2026
Threshold for the monthly obligation for intra-Community acquisitions of goods.
INTRA-1 bis
Threshold important for distinguishing between monthly and quarterly periodicity for deliveries of goods from Italy.
INTRA-2 quarter
Threshold for services received from taxpayers from other EU countries, assessed in previous quarters.
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. It is a separate reporting obligation with tax and statistical implications. Most importantly, thresholds are not aggregated. Goods, services, sales, and purchases are assessed separately.
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.
Not sure what your VAT obligations are in Italy?
Let's discuss your sales model, IVA, warehousing, imports, OSS, IVA, LIPE, F24, INTRASTAT declarations, and tax risks in Italy. Together, we'll determine where to begin.
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 ship goods from Poland directly to an Italian consumer, you can analyze 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?
In Italy, reverse charging is a mechanism where the buyer, not the seller, settles VAT. Foreign companies can choose whether to issue invoices with or without Italian VAT, or whether they must register for VAT in Italy. However, it cannot be applied automatically.
Services for the Italian taxpayer
Reverse charge may apply to B2B services provided by a foreign entity to an Italian taxpayer.
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
If you sell goods locally, store products in Italy, or import goods and resell them, an Italian Partita IVA may be necessary. Particular care should be taken when analyzing real estate services, construction, installation, transportation, warehousing, and local transactions. The mere mention of "reverse charge" on the invoice does not remedy the misclassification of the transaction.
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.
E-invoicing in Italy 2026 - fattura elettronica, SdI and esterometro
Italy has a well-developed e-invoicing system. The Italian electronic invoice is called fattura elettronica , and the central invoice exchange system is called Sistema di Interscambio, or SdI. SdI and esterometro are also important for international transactions .
Not just any PDF
The Italian e-invoice has a structured format and goes through a system that controls the technical data.
Purchase of services from a foreign entity
One of the types of documents used by Italian taxpayers in foreign transactions.
Goods and ITC
Documents relevant to intra-Community acquisitions and purchases of goods from foreign entities.
Taxenlight advises
Prepare an invoice matrix for Italian transactions. Divide it into B2C, B2B, OSS, sales from warehouse, import, reverse charge, and purchases from foreign suppliers. An Italian contractor may require specific invoice data for their own settlements with SdI.
Split payment in Italy 2026 - scissione dei pagamenti
In Italy, split payment operates as a form of scissione dei pagamenti (a transaction tax). This mechanism allows the buyer not to pay the seller the entire gross amount. VAT is accounted for separately, according to the rules for this procedure. It's worth checking the announcement that split payment in Italy has been extended and the official split payment lists.
When to pay attention?
For a foreign company, split payment is important mainly when it sells goods or services to certain Italian public entities or entities covered by the lists of the Ministry of Finance.
Split payment and reverse charge
These are two different mechanisms. In reverse charge, VAT is settled by the buyer, as the regulations transfer the tax liability to them. Split payment is a method of settling VAT on payments to specific buyers.
VAT in Italy 2026 - the most important 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.
Not sure if you need Italian partita IVA?
Taxenlight can help with analyzing registration requirements, obtaining a VAT number in Italy, handling declarations, contacting the authorities, VAT refunds, and ongoing VAT compliance for companies operating abroad.
FAQ: VAT in Italy 2026 - Frequently Asked Questions
Below you will find short answers to the most frequently asked questions about IVA, partita IVA, VAT registration, OSS, warehousing, import, reverse charge, deposito IVA, e-invoicing and split payment.
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. VAT registration in Italy may be mandatory if a Polish company stores goods in Italy, sells from an Italian warehouse, imports goods into Italy, or carries out local transactions subject to Italian VAT.
What is partita IVA?
The Partita IVA is an Italian VAT number. It is used for VAT settlement in Italy. For EU transactions, the number can be used with the IT prefix.
What is the difference between partita IVA and codice fiscale?
The Partita IVA is used for VAT settlements. The Codice fiscale is the Italian tax identifier used in relations with the administration. These terms should not be considered the same.
What is the ANR/3 form?
The ANR/3 is a form used for direct VAT identification of non-resident entities in Italy. It is particularly important for companies that are not based in Italy but wish to obtain an Italian VAT number.
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. Reverse charge in Italy operates as an inversione contabile. It may apply to certain B2B services, purchases from foreign entities, transactions with non-residents, and selected construction services.
What VAT returns are filed in Italy?
VAT payers in Italy may be required to submit annual IVA returns, LIPE communications, INTRASTAT reports, and F24 settlements. The scope of these obligations depends on the business model.
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. The Italian e-invoice is called fattura elettronica, and the invoice exchange system is called Sistema di Interscambio, or SdI. For non-residents, determining the company's status is crucial.
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.
