Does Italy require e-invoicing?

Yes. Italy has the most advanced mandatory e-invoicing system in the EU. All domestic B2B and B2C transactions must use the SDI (Sistema di Interscambio) platform. Foreign companies with Italian VAT numbers are also subject to this requirement.

What is the Italian VAT standard rate?

Italy's standard IVA rate is 22%, with reduced rates of 10% and 5%, and a super-reduced rate of 4% for essential goods.

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VAT Registration Guide

VAT Registration in Italy

Everything you need to know about Italy VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

22%

Standard VAT Rate

4–8 weeks

Registration Time

Optional

Fiscal Rep (non-EU)

EUR

Currency

Italy VAT Overview

Italy administers VAT through the Agenzia delle Entrate. The standard rate is 22%, with reduced rates of 10%, 5%, 4%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies

Must register from the first taxable supply in Italy. No threshold. Fiscal representative is not legally required but recommended.

EU companies — B2C distance sales

Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.

Amazon FBA sellers

If goods are stored in Italy warehouses, local VAT registration is required immediately — no threshold.

SaaS & digital service providers

Selling B2C to Italy customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Italy

Fiscal rep strongly recommended for non-EU companies. Required for some non-EU countries.

Filing Requirements

Filing Frequency

→Quarterly liquidation

→Annual return (Dichiarazione IVA)

Intrastat Thresholds

Arrivals€350,000

Dispatches€100,000

VAT Number Format

IT + 11 digits (e.g. IT12345678901)

Key Rules in Italy

•Mandatory e-invoicing via SDI since 2019 — most advanced in EU

•Dichiarazione IVA annual return

•Liquidazione IVA quarterly

•Esterometro abolished — replaced by SDI for foreign invoices

•Strong enforcement via cross-referencing SDI data

Penalties for Non-Compliance

Late Filing

30% with reduction options

Late Payment

30% + statutory interest

FAQ — Italy VAT

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