21 Aug | VAT in Italy
VAT, Value added tax (in Italian IVA), is a consumption tax. The standard rate in Italy is 22%.
There are some exceptions:
10%: some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; cultural events; some social housing; renovation and repair of private dwellings; some supplies and construction work for new buildings; some agricultural supplies; hotel accommodation; restaurants; admission to certain sports events; firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production.
5%: social and health services provided by social cooperatives; fresh basil, rosemary and sage intended for consumption; sea, lake, river and lagoon shipping.
4%: Some food products; some medical equipment for disabled persons; some books and e-books; newspapers on line and off line and some periodicals; TV license; some social housing; some agricultural supplies; certain social services; some motor vehicles; some supplies and construction work on new buildings.