VAT Rates

Like most European countries, Italy also has reduced VAT rates on certain categories of products. Use the table below to determine whether you should be charging a lower VAT rate than the Standard 22%.


Rate Type Goods & Services
22% Standard All other taxable goods and services
 10% Reduced Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work on new buildings; some supplies of new buildings (non-luxurious); some agricultural supplies; hotel accommodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production
5% Reduced Some foodstuffs; some social services; certain passenger transport
4% Reduced Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; e-books with an international standard book number (ISBN) ; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; motor vehicles for the disabled; construction work on new buildings (for first housing); supplies of new buildings (for first housing)
0% Zero Intra-community and international transport

Client Reviews

Hear from 1000's of happy customers

FREE VAT Consultation

Trust VAT Digital to handle your VAT Registrations & Filings across Europe with our exceptional service and communication.

Verified by MonsterInsights