Italy (IT) Data

The following territories are excluded from the scope of VAT: Livigno, Campione d’Italia and the territorial waters of Lake Lugano.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 22%
Reduced 5/10%
Super Reduced 4%
Special 0 0% – Supplies of land not capable of being used as building land

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1973 6 12 18
01/01/1975 6 12 30 18
18/03/1976 6 12 30 18
10/05/1976 6 | 9 12 30 18
23/12/1976 1 | 3 | 6 | 9 12 30 18
08/02/1977 1 | 3 | 6 | 9 | 12 14 35 18
03/07/1980 2 | 8 15 35 18
01/11/1980 1 | 2 | 3 | 6 | 9 | 14 35 15 | 18
12
01/01/1981 2 | 8 15 35 18
05/08/1982 2 | 8 | 10 | 15 18 38 20
19/04/1984 2 | 8 | 10 | 15 18 30 | 38 20
20/12/1984 2 | 9 18 30
01/08/1988 2 | 9 19 38
01/01/1989 4 | 9 19 38
13/05/1991 4 | 9 | 12 19 38
01/01/1993 4 | 9 19 12
01/01/1994 4 | 9 19 13
24/02/1995 4 | 10 19 16
01/10/1997 4 | 10 20
17/09/2011 4 | 10 21
01/10/2013 4 | 10 22
01/01/2016 4 | 5 | 10 22

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 4

5

10

2 Water supplies 10
3 Pharmaceutical products 10 Medicines for human and veterinary use, including homeopathic products; pharmaceutical substances and medication items the provision of which is compulsory for pharmacies in accordance with the official pharmacopoeia
22
4 Medical equipment for disabled persons 4
22 Orthopaedic instruments (including medical surgical belts); devices and equipment for fractures (showers, slats and the like); devices and instruments for dentures, eyes and others; hearing aids and other hand held equipment to be carried by persons or to be inserted in the entity, to compensate for a deficiency or a disability; chairs and similar vehicles for the disabled, gas for therapeutic use; artificial kidneys; parts, spare parts and accessories intended exclusively for the goods mentioned above
Children’s car seat 22
5 Transport of passengers

(+see n° VI)

10

Ex

6 Books 4 4% to newspapers, and news magazines, dispatches from the press agencies, books, periodicals, Braille writings and audio-magnetic media for the blind and the visually impaired, e-books and all digital publications as newspapers, newsletters, periodicals, etc. which is issued by an electronic means and has an IBSN (International Standard Book Number) or ISSN (International Standard Serial Number); with the exclusion of pornographic newspapers and periodicals and catalogues different from those in the information library; printed music editions, printed maps, including printed globes
22
Books on other physical means of support 4
22
Newspapers 4
22
Periodicals 4
22
7 Admission to cultural services (shows, cinema, theatre) 10
Admission to amusement parks 22
8 Pay TV/ cable TV 22
TV licence 4
9 Writers, composers, etc. Ex

22

10 Social housing 4 Non-luxury housing in accordance with the criteria set forth by Decree of the Minister of Public Works Nº 218 of 2 August 1969
10
10a Renovation and repairing of private dwellings 10
10b Window cleaning and cleaning in private households 22
11 Agricultural inputs 4 On organisms used in organic agriculture
10 Phytosanitary products; semen for artificial insemination of livestock; provision of services by agricultural machinery or aircraft provided to individual or associated agricultural firms
22
12 Hotel accommodation 10
12a Restaurant and catering services 10
13 Admission to Sporting events 10

22

14 Use of Sporting facilities 22
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 5 For certain health and social services provided to elderly people, adults suffering from occupational injuries and diseases, drug addicts, people living with AIDS, people suffering from mental or physical disabilities, minors even where involved in situations of maladjustment and deviancy, homeless asylum-seekers, inmates, women who are victims of trafficking for the purpose of sexual and labour exploitation.
22
Ex
16 Supplies by undertakers and cremation services Ex
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec Ex
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 10
19 Minor repairing (including mending and alteration) of:
Bicycles 22
Shoes and leather goods 22
Clothing and household linen 22
20 Domestic care services (**) Ex
21 Hairdressing 22