Pursuant to the Ministerial Decree published in Official Gazette No. 30 on February 6, 2024, the local consumption tax rates for Campione d’Italia (imposta locale sul consumo di Campione d’Italia, ILCCI) are increasing in conjunction with Swiss VAT rate increases for January 1, 2024. The standard ILCCI rate increases to 8.1% (previously 7.7%), and the reduced rates increase to 3.8% (previously 3.7%) and 2.6% (previously 2.5%).
The Decree can be found here (in Italian).
Source Sovos
Click on the logo to visit the website
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Italy"
- Same Tax Regime for Consortium and Members in Contract Execution, Rules Italian Supreme Court
- New VAT Regime for International Transport: Assonime Calls for Broader Exemption to All Intermediaries
- VAT Rules for Spare Parts Supply: Delivery Penalties Do Not Reduce Taxable Base
- New VAT Rules for International Goods Transport: Tax-Free Regime and Regulatory Updates for 2026
- Coordinating Li.Pe. and Voluntary Disclosure: VAT Return Options, Deadlines, and Penalty Reductions
