VAT in Italy

Italy VAT rates

VAT registration in Italy

For business operating within Italy, understanding when and how to register for VAT is crucial.

Who needs to register for VAT in Italy?

In Italy, there’s no VAT registration threshold. Whether you’re opening a shop, starting a farm, or setting up a studio, you’ll need to sign up for VAT before you begin your business operations.

Is fiscal representation required?

If your business is set up in the EU, like in France or Belgium, you can choose to either appoint an agent or handle the VAT registration in Italy on your own.

But if your business is based in a non-EU country, you’ll need to appoint a fiscal representative in Italy to take care of your VAT registration and tax duties. This person will be your main contact for all things VAT in Italy.

VAT Compliance for Businesses in Italy

If you run a business in Italy and you’re registered for VAT, here’s what you need to do:

  • File VAT returns: Every quarter, you have to report how much VAT you’ve collected and paid
  • Keep VAT records: VAT records should be maintained monthly. If the tax office asks, you have to show them these records

VAT payments

VAT returns in Italy are filed monthly by default. Quarterly submissions can be made but a 1% VAT surcharge is placed on any VAT due.

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