VAT Italy

Basic information on the VAT system in Italy

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

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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.