Italy VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Portugal. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Agenzia delle Entrate (ADE)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Agenzia delle Entrate (AdE)
Standard rate	22%
Reduced rates	10%, 5%, 4%
Registration threshold	€85,000
Filing frequency	Annual VAT return, with monthly or quarterly periodic VAT payments/LIPE
E-invoicing / digital reporting	Established taxpayers are broadly required to use the SDI electronic invoicing system for B2B, B2C, and B2G transactions.
Typical registration lead time	2-6 weeks