| Local Tax authority | Dipartimento delle Finanze / Agenzia delle Entrate |
| Local name of the tax | Imposta sul Valore Aggiunto [IVA] |
| Structure of the VAT number | IT + 11 digits |
| VAT rates | Standard – 22%; reduced – 10% (5%, 4%) |
| Distance Sales – threshold | 100.000 EUR |
| Intrastat – threshold | 800.000 EUR (Dispatches); 400.000 EUR (Arrivals) |
| VAT period | Quarterly + Annual |
| VAT return form | By electronic means |
| Filing a VAT return – deadline | 16th day of the month following the tax period; Annual – end of February of the following year |
| Payment of VAT – deadline |
16th day of the month following the tax period – Interim monthly payments [liquidazioni IVA]; Annual – 16.3. of the following year
|
| Filing recapitulative statement (EC sales listing) – deadline | 25th day of the month following the tax period |
VAT Italy
Basic information on the VAT system in Italy
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The subsidy was obtained for a Digital Marketing Voucher.
The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.
The subsidy was obtained for a Digital Marketing Voucher.
The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.