Calculaterix.comSites and calculators for every day
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Italy | |
| standard | 22% Most goods and services. For example, clothing, electronics, cars, fuel, alcoholic beverages, wood pellets or professional services. |
| reduced | 10% Bars, restaurants and hotels, meat, fish and eggs, many processed foods, medicines, household electricity and gas (gas up to 480 m³ a year), firewood, passenger transport, shows and performances, home renovation work, sanitary pads, tampons and menstrual cups, infant formula, children's diapers. 5% Basil, rosemary, sage, oregano and fresh truffles. Social, health and educational services provided by social cooperatives. Urban passenger transport on sea, lake, river and lagoon routes. Works of art, antiques and collectors’ items (outside the margin scheme). Live horses not intended for food, sold by the end of the year following their birth. 4% Basic foods such as bread, pasta, flour, fruit and vegetables, milk, butter, cheese and olive oil. Books, newspapers and periodicals, including electronic editions. Workplace and school canteens, the purchase and construction of a first home, assistive devices and vehicles for people with disabilities. |
| exempt with deduction | Exports outside the EU, intra-Community supplies to VAT-registered buyers in another Member State, international transport and related services, purchases by habitual exporters under a declaration of intent. |
| exempt without deduction | Health and medical care, education, financial, insurance and payment services, betting and lotteries, postal services covered by the universal service obligation, funeral services, many sales and lettings of buildings, and investment gold. |
| out of scope | Work performed under an employment relationship, transfers of money as such, transfers of businesses and contributions in kind, late-payment interest, contractual penalties, grants, compensation for damages, dividends, transactions taking place outside Italy. |
| reverse charge | Purchases from businesses outside Italy, construction subcontracting, cleaning, demolition, installation and finishing services for buildings, mobile phones and microprocessors before the retail stage, scrap, gold and pure silver, sales of gas and electricity to resellers. |
| margin scheme | Resale of second-hand goods, works of art, antiques and collectors’ items purchased without deductible VAT, for example from a private individual. VAT is calculated on the profit margin. A similar scheme applies to travel agencies. VAT Margin Scheme calculator |
| split payment | A mandatory procedure for sales to public administrations and certain public bodies. The seller invoices VAT as usual, but the buyer pays the tax directly to the state. In force until 30 June 2029 under EU authorisation. |
Livigno, Campione d’Italia and the Italian waters of Lake Lugano are outside the EU VAT area. Italy also has the regime forfettario for small businesses and new entrepreneurs. Under this scheme, VAT is neither charged nor deducted.
| Upcoming changes: | |
| 1 Jan 2027 | The new Consolidated VAT Act (Legislative Decree 10/2026) becomes applicable. It replaces Presidential Decree 633/1972 and Decree-Law 331/1993. The rates remain unchanged. FiscoOggi (Italian Revenue Agency) |
| Past changes: | |
| 1 Jul 2025 | VAT on works of art, antiques and collectors’ items falls to 5% (previously 10% or 22%). The reduced rate does not apply under the margin scheme. Assonime |
| 1 Mar 2024 | VAT on wood pellets rises from the temporary rate of 10% to 22%. Italian Revenue Agency, Circular 3/E/2024 |
| 1 Jan 2024 | The temporary 5% VAT rate on natural gas for household and industrial use ends. The rates return to 10% (household use up to 480 m³ a year) and 22%. Il Sole 24 Ore |
| 1 Jan 2024 | VAT on sanitary pads, tampons, menstrual cups, infant formula, baby food and children's diapers rises from 5% to 10%. VAT on child car seats rises from 5% to 22%. Italian Revenue Agency, Circular 3/E/2024 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 17 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
Calculaterix.comSites and calculators for every day