Which VAT rates and treatments can be used in Italy?

Consiglio

Last updated on 2026-02-23.

This article provides a detailed mapping of VAT rates and VAT treatments applicable in Italy when using SIGN IT, including exemptions and cases outside the scope of VAT.

VAT_RATE > STANDARD = Italian 22%

VAT_RATE > REDUCED_1 = Italian 10%

VAT_RATE > REDUCED_2 = Italian 5%

VAT_RATE > REDUCED_3 = Italian 4%

VAT_EXEMPTION > NOT_SUBJECT = Italian N2: Non soggette

VAT_EXEMPTION > NOT_TAXABLE = Italian N3: Non imponibili

VAT_EXEMPTION > CAUSE_1 = Italian N1: Escluse ex art 15

VAT_EXEMPTION > CAUSE_2 = Italian N4: Esenti

VAT_EXEMPTION > CAUSE_3 = Italian N5: Regime del margine

VAT_EXEMPTION > CAUSE_4 = Italian N6: Altro non IVA