Guide for Businesses with Customers in Italy

• This is a guide for businesses with customers in Italy.
• The standard VAT rate in Italy is 22%, with some goods and services exempt from VAT.
• There are reduced rates for certain goods and services, and a zero rate for intra-Community supply of goods and export of goods to non-EU countries.
• Any individual or legal entity that makes the supply of goods or provision of services as part of its regular business activity or performs an artistic or professional activity in Italy is obliged to register for VAT.
• There are different VAT registration thresholds for established domestic sellers, non-established sellers, intra-EU distance selling of goods and B2C telecommunications, broadcasting & electronic services (TBE), and non-resident, non-EU based suppliers of Electronically Supplied Services (ESS).
• The Italian Tax ID number for natural persons is composed of 16 alphanumeric characters, while the Italian VAT number for businesses is composed of 11 numerical characters.
• Italy applies the harmonized EU VAT rules for electronically supplied services (ESS), with different rules for B2B and B2C supplies. The VAT rate for ESS in Italy is typically 22%.

Source Fonoa

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See also

• VAT Country guides on Italy
• VAT Country guides of the European Union Countries

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