Italy VAT Calculator (IVA, 22%)
This calculator works out Italian VAT (IVA, Imposta sul Valore Aggiunto) in both directions, using the vocabulary you would find on a real fattura. Italy runs four aliquote: the ordinaria of 22%, applied by default, plus three reduced rates — 10%, 5% and 4% — reserved for specific categories of goods and services listed in the DPR 633/1972. Enter an amount and choose the aliquota to work the tax out on an imponibile (adding IVA) or to separate the imposta from a gross, tax-inclusive prezzo lordo (the scorporo). The tool instantly returns the three figures that appear on any Italian invoice: the IVA portion, the price with VAT and the price without VAT.
The result is shown with the local currency symbol. In Italy the standard rate is 22%; for goods or services with reduced rates (10%, 5% or 4%), adjust the rate.
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How it works
The maths mirrors how an Italian fattura is built. The chosen aliquota is applied to the imponibile — the taxable base without tax: a consultant who bills 500 EUR of imponibile at 22% adds 110 EUR of IVA and issues a fattura for a totale of 610 EUR. The reverse operation is what Italy calls the scorporo dell'IVA: if you know the prezzo lordo of 610 EUR and need to isolate the imposta, you divide by 1.22 and recover the 500 EUR imponibile, with 110 EUR of IVA embedded in it. The scorporo divides, it never subtracts: taking 22% straight off 610 would give 475.80 EUR, a wrong imponibile. These two values, imponibile and imposta, are exactly the ones every fattura elettronica itemises when it is sent to the Sistema di Interscambio (SdI).
Italian VAT rates in 2026
The 2026 Budget Law left the four rates unchanged from 2025. The 22% ordinaria is the default: anything the law does not expressly place in a lower band is taxed at 22%. The reduced rates are granted item by item under the tables of the DPR 633/1972, so two similar products can end up in different bands:
| Rate | Percentage | Applies to |
|---|---|---|
| Ordinaria | 22% | Electronics, clothing, fuel, professional services and everything not expressly placed in a lower band |
| Ridotta | 10% | Restaurants and catering, hotels and tourism, passenger transport, domestic electricity and gas, many medicines, and building-renovation works |
| Ridotta | 5% | Certain foods, some medical equipment and social-health services, and specific items such as feminine-hygiene products |
| Minima | 4% | Basic-necessity foods (bread, milk, fruit, vegetables), books, newspapers and magazines, and the purchase of a first home that is not a luxury property |
Regime forfettario and the electronic invoice
Not every Italian business charges IVA. Self-employed workers under the regime forfettario — those whose annual revenue stays below 85,000 EUR — issue their fatture without any IVA at all: they mark the tax-nature code N2.2 and the fiscal regime RF19, and they never liquidate the tax, which is why a forfettario quotes you a clean imponibile with no 22% on top. Everyone else must issue a fattura elettronica: an XML file routed through the Sistema di Interscambio (SdI) of the Agenzia delle Entrate, which validates it and forwards it to the customer. That XML breaks out the imponibile, the aliquota and the imposta separately — the same numbers this calculator produces. Since 2024 the electronic invoice is mandatory even for forfettari.
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Preguntas frecuentes
- What does it mean to "scorporare" the IVA?
- Scorporare (the scorporo) means separating the imposta already contained in a gross prezzo lordo to find the imponibile. You do not subtract the percentage: you divide the total by 1 plus the aliquota (1.22 for 22%). A gross price of 610 EUR at 22% hides an imponibile of 500 EUR and 110 EUR of IVA. It is the step you take when you know the final price and need the taxable base for your accounts or invoice.
- Which goods carry 10% and which carry 4%?
- The 10% rate covers restaurants and catering, hotels and tourism, passenger transport, domestic electricity and gas, many medicines and building-renovation works. The 4% minima is kept for essentials: basic-necessity foods (bread, milk, fruit and vegetables), books, newspapers and magazines, and buying a first home that is not a luxury property.
- Does the regime forfettario charge IVA on its invoices?
- No. Self-employed workers under the regime forfettario (annual revenue up to 85,000 EUR) issue their fatture without applying IVA: they enter the tax-nature code N2.2 and the RF19 regime, and they do not liquidate the tax. That is why a forfettario bills you a clean imponibile, with no 22% on top. If they cross the threshold, they move to the ordinary regime and start charging IVA.
- What is the fattura elettronica and the SdI?
- Since 2019 — and for forfettari since 2024 — every invoice between VAT-registered operators in Italy must be issued as a fattura elettronica: an XML file sent to the Sistema di Interscambio (SdI) of the Agenzia delle Entrate, which validates it and forwards it to the recipient. That XML itemises the imponibile, the aliquota and the imposta separately, exactly the values this tool calculates.
- Do shelf prices include IVA in Italy?
- Yes. In retail, the displayed price is always inclusive of IVA (IVA inclusa): what you see on the tag is what you pay. Between businesses and professionals, however, quotes and fatture are expressed as imponibile plus IVA, which is why you constantly need to add or scorporare the tax — the two modes of this calculator.