ItalyManual

Value Added Tax in local language is "Imposta sul valore aggiunto"

Italian VAT rates

Value Added Tax in local language is "Imposta sul valore aggiunto". The Italian VAT rates are as follows:

  • Standard rate: 22%
  • Reduced rates: 10% and 5%
  • Super-reduced rate: 4%

Italy has opted for the reduced and super-reduced VAT rates on a number of items allowed by the VAT Directive (source: European Commission):

  • Foodstuff
    4%, 5% and 10%*
  • Water supplies
    10%
  • Pharmaceutical products
    10% and 22%
  • Medical equipment for disabled persons
    4% and 22%*
  • Children´s car seats
    22%
  • Passenger transport
    0% and 10%
  • Books
    4% and 22%*
  • Books on other physical means of support
    4% and 22%*
  • Newspapers
    4%*
  • Periodicals
    4% and 22%*
  • Admission to cultural services (theatre, etc)
    10%
  • Admission to amusement parks
    22%
  • Pay TV / cable
    22%
  • TV licenses
    4%
  • Writers / composers
    0% and 22%
  • Hotel Accommodation
    10%
  • Restaurant and catering services
    10%
  • Admission to sporting events
    10% and 22%
  • Social services
    0%, 5% and 22%
  • Medical and dental care
    0%
  • Shoes and leather goods
    22%
  • Clothing and household linen
    22%
  • Hairdressing
    22%

*Super-reduced rate of 4% applies on certain foodstuff items, certain medical equipment for disabled persons, books, newspaper and certain periodicals. There are expected changes on the VAT rate applicable on admission to cultural events (currently standard rated).

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