EU member state
Italy VAT
Italy’s standard VAT, IVA, is 22%. Reduced rates are 10% and 5%, and a 4% super-reduced rate still applies to basic food, some books, and certain medical equipment. Invoices between Italian businesses usually travel through the SDI e-invoicing system; a PDF from RateNest is a working document and a customer copy, not a substitute for SDI when Italian rules require it.
Super-reduced
4%
Basic foodstuffs, some books, and certain medical aids.
Reduced
5%
Selected health and social supplies.
Reduced
10%
Restaurants, hotels, some food, and domestic energy.
Standard
22%
Most goods and services.
Net to gross
Italy pageNet
€100.00
VAT
€22.00
Gross
€122.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2016 – now4% Super-reduced. Basic foodstuffs, some books, and certain medical aids.
- 1 Jan 2016 – now5% Reduced. Selected health and social supplies.
- 1 Jan 2016 – now10% Reduced. Restaurants, hotels, some food, and domestic energy.
- 1 Oct 2013 – now22% Standard. Most goods and services.
Freelance VAT notes
Italy is 22% standard and often requires electronic invoicing (SDI) for domestic sales. RateNest PDFs remain the human copy — check whether your client needs XML transmission.