Italian VAT (IVA) Guide & Calculator
Calculate Italian VAT using our accurate tool. In Italy, VAT is known as Imposta sul Valore Aggiunto (IVA). This calculator helps you work out gross or net prices for all current Italian VAT rates.
Current VAT Rates in Italy
Italy has a complex system with four different VAT rates:
- Standard Rate (22%): This is the default rate applied to most goods and services.
- Reduced Rate (10%): This rate applies to specific goods and services, including hotel accommodation, restaurants, and certain pharmaceutical products.
- Second Reduced Rate (5%): A lower rate applied to some foodstuffs and social/health services.
- Super Reduced Rate (4%): The lowest rate, reserved for essential goods like basic foods (bread, milk), books, newspapers, and medical equipment.
History of VAT in Italy
Italy introduced its VAT system on January 1, 1973, with a standard rate of 12%. The rate has been frequently adjusted over the years to manage the national budget and align with EU economic policies. The most recent change to the standard rate occurred in October 2013, when it was increased from 21% to the current 22%.
| Period | Standard Rate | Reduced Rate |
|---|---|---|
| From 01/10/2013 | 22% | 10% |
| From 17/09/2011 | 21% | 10% |
| From 01/10/1997 | 20% | 10% |
| From 01/01/1995 | 19% | 9% |
| From 01/01/1989 | 19% | 9% |
| From 01/01/1981 | 18% | 8% |
| From 01/01/1973 | 12% | 6% |