Italy VAT calculator (IVA)

How iva (vat) in Italy is calculated

The Agenzia delle Entrate states it directly: *"In Italia l’aliquota ordinaria Iva è del 22%."* Below that sit three reduced bands — 10%, 5% and a 4% **aliquota minima** — which makes Italy’s schedule the joint-widest in this family alongside Austria’s.

What sits in which band is not something a calculator can settle for you, and this page does not pretend otherwise. The authoritative lists are the parts of **Tabella A of DPR 633/1972**, which run to hundreds of entries and distinguish, for instance, between foods at 4%, 5% and 10% by product and preparation. The category labels here give the authority’s own examples rather than an exhaustive mapping, so for a borderline invoice the table is the answer and this is the arithmetic.

This page covers the **rate schedule only**, and the gap is deliberate. Italy is widely described as having no registration threshold — you charge IVA from the first operation — but the Agenzia delle Entrate does not state that on its rates page, and asserting that no threshold exists is a positive claim about the law that needs a positive source. The 85 000 EUR figure often quoted for Italy is the **regime forfettario**, which is a flat-rate income-tax regime and answers a different question entirely; publishing it as a VAT registration threshold would be wrong, not merely imprecise.