Italy VAT Calculator 2026 — IVA (22%/10%/5%/4%)
Free Italian IVA (VAT) calculator. Calculate 22% standard, 10% reduced, 5% very reduced, and 4% super-reduced VAT rates with net-to-gross and gross-to-net conversions.
How Italian IVA works in 2026
VAT in Italy is called Imposta sul Valore Aggiunto (IVA). The standard rate is 22%, applied to most goods and services. A reduced rate of 10% applies to tourism, hotels, passenger transport, pharmaceuticals, and certain food products. A very reduced rate of 5% applies to social services, some food products, and assistive devices. A super-reduced rate of 4% applies to basic food staples, newspapers/books, and medical devices. Businesses collect IVA on behalf of the tax authority (Agenzia delle Entrate) and can reclaim input IVA (detrazione IVA) on their own business purchases. Mandatory e-invoicing via SdI (Sistema di Interscambio) has been in effect since 2019.
Italy VAT Calculator 2026 — IVA (22%/10%/5%/4%)
Free Italian IVA (VAT) calculator. Calculate 22% standard, 10% reduced, 5% very reduced, and 4% super-reduced VAT rates with net-to-gross and gross-to-net conversions.
IVA Breakdown
Regime Forfettario (Small Business Exemption)
If your annual turnover is below €85,000, you may qualify for the Regime Forfettario (flat-rate regime). You do not charge IVA to your customers and are exempt from VAT return filing. However, you also cannot deduct input IVA (detrazione IVA) on your business purchases. Mandatory e-invoicing via SdI (Sistema di Interscambio) has been required for all VAT-registered businesses since 2019.
Understanding your results
Net to Gross (imponibile → IVA inclusa): Enter the net amount (imponibile, excl. IVA) to calculate how much IVA is added and the total gross amount (IVA inclusa). Gross to Net (IVA inclusa → imponibile): Enter the total gross amount (IVA inclusa) to extract the IVA and find the underlying net amount (imponibile). Reverse Charge (Inversione Contabile): In B2B cross-border transactions within the EU and certain domestic sectors, the VAT liability shifts to the recipient — the supplier invoices without IVA.
Italian IVA rates at a glance
- 22% (Standard) — Most goods and services, electronics, clothing, professional services
- 10% (Reduced) — Tourism, hotels, passenger transport, pharmaceuticals, certain food
- 5% (Very Reduced) — Social services, some food products, assistive devices
- 4% (Super Reduced) — Basic food staples, newspapers/books, medical devices
Regime Forfettario
Small businesses with annual turnover under €85,000 may qualify for the Regime Forfettario (flat-rate regime). These businesses do not charge IVA to customers and are exempt from VAT returns, but also cannot deduct input IVA on purchases. Since 2019, e-invoicing via SdI is mandatory for all VAT-registered businesses, including those under the Regime Forfettario since 2024.
OSS (One-Stop Shop) for Non-Resident Businesses
Non-resident businesses selling goods or services to Italian consumers can use the OSS (One-Stop Shop) regime to declare and pay IVA through a single electronic portal in their EU member state, rather than registering for VAT in Italy. This simplifies cross-border compliance for distance sales of goods and B2C services.