Import VAT in Italy: Calculation, Certificates, Deferment, E-Commerce, and Reclaim Options for Foreign Companies

• Import VAT in Italy applies to nearly all commercial goods imported from non-EU countries, calculated on the customs value plus customs duty and certain transport costs.
• The standard VAT rate is 22%, with reduced rates of 10%, 5%, or 4% for specific goods; exports are zero-rated.
• The VAT base includes the price of goods, freight, insurance, customs duty, and some handling costs, making the VAT amount higher than just the item price.
• Businesses can reclaim Import VAT using the customs declaration summary if they are the importer of record and use the goods for taxable activities.
• E-commerce sellers can use IOSS for consignments up to 150 euros, and proper documentation and deferment schemes help manage cash flow and avoid customs errors.

Source: commenda.io

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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