Importing into Italy: VAT, duty and clearance
Italy applies a 22% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
22%
Duty relief
≤ €150
EORI
IT + 11 digits
What to know before shipping
- Italy has one of the higher standard VAT rates in the EU at 22%.
- Customs clearance is handled through the AIDA system; incomplete declarations often trigger manual review.
- Low-value consignments still attract VAT even when duty is relieved.
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
Working example: a €500 consignment of apparel with €40 freight into Italy. Duty is charged at 12% on the goods value; import VAT is charged at 22% on the customs value plus any duty.
Questions about importing into Italy
Do I need a VAT number in Italy to import?
An importer of record generally needs an Italian VAT registration or must use a fiscal representative; EORI alone covers customs, not VAT reporting.
Are there additional local taxes?
No local sales tax applies, but some product categories carry excise duties (for example alcohol and energy products).