VAT and Indirect Tax in Holy See (Vatican City)

Vatican City is not a member of the European Union and does not participate in the EU VAT system. There is no value-added tax (VAT) imposed on goods or services within Vatican City.

VAT Rate

The VAT rate in Vatican City is 0%. There are no reduced rates, standard rates, or exemptions — the concept of VAT does not apply within Vatican City's tax framework.

Tax-Free Shopping

Goods purchased within Vatican City (such as at the Vatican Pharmacy, supermarket, or souvenir shops) are generally not subject to VAT. However, Italian VAT may apply to goods imported from Italy for sale within the Vatican.

Italian VAT

Vatican City is a customs territory distinct from Italy. Goods imported from Italy into Vatican City are not subject to Italian VAT. Conversely, goods sold to individuals who bring them into Italy may be subject to Italian import VAT rules.