Italy
Vat Registration Threshold Domestic Businesses No threshold; all businesses must register.
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required.
Standard Vat Rate 22%
Reduced Vat Rates 10%, 5%, 4%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold.
Exemptions And Special Schemes Special schemes for small businesses.
Compliance Requirements Monthly or quarterly VAT returns.