CountryItaly
EU Member StateYes
VAT TermIVA
Standard rate of VAT22%
Reduced rates4% / 5% / 10%
VAT identification number formatIT 123456789 10 11
VAT registration limit established businessesNil
VAT registration limit non-established businessesNil
VAT registration limit distance salesEURO 35,000
VAT return periodsReturns annually and quarterly; VAT payments monthly or quarterly
Annual returnsYes
Intrastat thresholds: dispatches and arrivalsMore than 200,000: monthly Intrastat (EC Purchase listing) for arrivals.nMore than 50,000: monthly Intrastat (EC Sales listing); Less than 50,000: quarterly Intrastat (EC Sales listing) for dispatches.
EC Sales Lists frequencyMonthly or quarterly
EC purchase listsYes
Other reporting requirementsYes, please contact Accordance for details
VAT recovery by non-established non-EU businessesAllowed for non-EU countries on the basis of reciprocity. Please contact Accordance for details.
Expenses on which VAT is not recoverableMost countries including Italy restrict input tax recovery on certain items. This may include costs related to cars and business entertainment. Please contact Accordance for more details.
Reverse ChargeThe reverse charge mechanism applies to the majority of cross border services.
Extended reverse chargeThe supply of goods and services provided by a non-established to a VAT registered customer in Italy are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Italy.
Fiscal representative required for non-EU businessesA business established in a country outside the EU must appoint a tax representative to register for VAT in Italy.
Use and enjoyment rulesUse and enjoyment rules have been implemented in Italy. Please contact us for details.
Local addressAccordance
Statute of limitationsRecovery of VAT by the tax authorities: Up to 6 years if annual return is submitted, up to 8 years if annual return is not submitted. Deduction and refund of VAT: The period is up to 2 years, depending on invoice date.

This information is correct at the time of publishing (January 2020) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

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