Italy

The VAT small-business threshold in Italy is €85,000 of annual turnover. The standard VAT rate is 22%.

Only natural persons can use the exemption (regime forfetario). Access requires prior-year revenue up to €85,000. Exceeding €85,000 (but not €100,000) ends the regime from the next year; exceeding €100,000 ends it in the same year, with VAT due from the transactions that cross the limit.

Since 1 January 2025, Italy also applies the EU cross-border small-business exemption: a business established in another member state can use Italy’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. Natural persons only.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Italy?

The VAT small-business threshold in Italy is €85,000 of annual turnover.

What is the standard VAT rate in Italy?

22%. Reduced rates: 5%, 10%; super-reduced 4%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.