VAT Italy

Basic information on the VAT system in Italy

Data updated on 28.08.2023
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%
Intrastat – threshold 350.000 EUR (arrivals for goods), 100.000 (arrivals for services); 100.000 (dispatches)
VAT period Monthly (quarterly) and annually
VAT return form Eletronically
Filing a VAT return – deadline 16th day of the second month following the tax period ; Annual – 01.02.-02.05. of the next calendar year
Payment of VAT – deadline
16th day of the second month following the tax period
Filing recapitulative statement (EC sales listing) – deadline 25th day of the month following the tax period

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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.