If you import goods into Italy, Import VAT in Italy can quickly affect your margins, cash flow, and delivery timelines when shipments get held at customs. You need to understand how VAT on imports in Italy works, so you avoid surprise costs, delays, and double taxation on cross-border trade.​

This guide explains how Import VAT in Italy applies to different shipments, how import duty and VAT are calculated, which rates you pay, and what you can do to reclaim or defer VAT on imported items in Italy as a business.​

Key Highlights

  • Import VAT in Italy applies to almost all commercial goods imported from non-EU countries, with the VAT base built on the customs value plus customs duty and certain transport costs.​
  • Standard VAT on imported goods in Italy is 22%, with reduced rates of 10, 5, or 4% for specific categories, while exports remain zero-rated.​
  • The VAT base for Italy VAT on imports usually includes the price of the goods, freight, insurance, customs duty, and some handling costs, so the VAT amount is often higher than the item price alone.​
  • You reclaim Import VAT in Italy using the customs declaration summary (prospetto contabile) registered in your purchase VAT ledger, provided you are the importer of record and use the goods for taxable business activities.​
  • E-commerce sellers can use IOSS for consignments up to 150 euros and special arrangements where IOSS is not used, while deferring VAT on imports schemes, and proper documentation helps manage cash flow and avoid common customs errors.​

What Is Import VAT in Italy?

Import VAT in Italy is the value-added tax charged when goods enter Italy from non-EU territories, collected at the time of customs clearance. It applies whether you import for business or as a consumer, unless a specific customs or VAT exemption applies.​

You face VAT on imports in Italy on most commercial consignments, including online purchases shipped from outside the European Union, even when the seller is not established in Italy. The tax is calculated on a customs value that includes the goods, transport, insurance, and customs duty.​

When Does Import VAT Apply in Italy?

You pay Import VAT in Italy when goods enter the Italian customs territory from non-EU countries, unless a specific exemption or relief applies. All commercial imports are potentially taxable, even where no customs duty is due.​

Key situations where VAT tax on imports in Italy applies include:

  • Commercial imports of goods for resale, manufacturing, or business use, where an Italian or EU business acts as importer of record.​
  • Online purchases shipped from non-EU sellers to private consumers in Italy, with VAT collected at import if not already collected under IOSS.​
  • Goods moved into free circulation from customs warehouses or special procedures, where VAT is triggered at the time of release.​
  • Temporary import regimes that convert into permanent imports, where VAT becomes due when the regime ends.​
  • Imports where reliefs apply, such as personal property when moving residence, which can remove or reduce VAT if conditions are met.​

You should always check whether customs or VAT relief applies to your specific transaction. Still, in most commercial cases, VAT on imports into Italy will apply at the point of customs clearance.​

How Import Duty and VAT Are Calculated

When you ask “how is import duty and VAT calculated,” the starting point is the customs value of your shipment. Italy follows EU customs valuation rules, which usually use the transaction value adjusted for eligible costs such as freight and insurance up to the EU border.​

In practice, the VAT base for Italian VAT on imports generally looks like this:

  • Start with the customs value of the goods, usually based on the price paid plus freight and insurance to the first EU entry point.​
  • Add customs duty calculated as customs value multiplied by the duty rate from the EU tariff.​
  • Add certain other costs up to the first destination in the EU, like handling or commissions, if they are part of the importation cost.​
  • Multiply the resulting total by the applicable Italian VAT rate to get the VAT on imported goods in Italy.​

A common working formula for the VAT base is:

  • VAT base = customs value (goods + freight + insurance) + customs duty + other dutiable costs.​
  • Import VAT in Italy = VAT base × applicable VAT rate (usually 22 percent).​

Numeric example (using data consistent with Italian practice):​

  • Goods value (FOB): 5,000 euros.​
  • Freight and insurance: 500 euros.​
  • Customs value (CIF): 5,500 euros (5,000 + 500).​
  • Duty rate: 4 percent, so duty = 5,500 × 4 percent = 220 euros.​
  • VAT base = 5,500 + 220 = 5,720 euros.​
  • Import VAT at 22 percent = 5,720 × 22 percent = 1,258.40 euros.​

In this case, total import charges are the duty plus the VAT, giving 220 euros of duty and 1,258.40 euros of VAT, which explains why VAT tax on imports in Italy often feels higher than expected compared to the original item price alone.​

Import VAT Rates in Italy

For VAT on imports in Italy, the same VAT rates apply as for domestic supplies. You pay Import VAT in Italy at the rate that would apply if the goods were sold in Italy.​

Key VAT rates affecting VAT on imported goods in Italy include:

  • Standard rate: 22%, applying to most imported consumer goods, electronics, and general merchandise.​
  • Reduced rate: 10% for certain food products, hospitality-related supplies, and some energy and transport services where relevant to the import.​
  • Reduced rate: 5% for specific socially focused services and certain items listed in Italian VAT legislation.​
  • Super-reduced rate: 4% for basic foodstuffs, certain books, some medical products, and other items classified as basic necessities.​
  • Zero rating for exports and some international transport services, which can affect supply chains linked to Italian imports and onward movements.​

To apply the correct VAT on imported items in Italy, you must determine how your products are classified under Italian VAT law and, where necessary, obtain confirmation of the applicable rate before import. You should also remember that even when the duty is zero, VAT usually still applies unless a specific exemption or relief is granted.​

Import VAT Certificate

In Italy, the key Import VAT certificate for businesses is not a paper stamp but the electronic customs declaration summary, known as the “prospetto di riepilogo ai fini contabili,” made available by the customs authority. This document replaces the traditional paper “bolletta doganale” as the main proof of Import VAT in Italy for accounting and deduction.​

You obtain this Import VAT certificate through the Agenzia delle Dogane e dei Monopoli systems once goods are released, and you must record it in your purchase VAT ledger to reclaim Import VAT as input tax in your Italian VAT return.​

How to Defer VAT on Imports

You may be able to defer VAT on imports rather than paying Import VAT in Italy at the moment of customs clearance, which helps protect your cash flow on large or frequent shipments. Deferment rules and schemes are managed at the EU level and by Italian authorities, often through special authorizations and payment facilities.​

Typical features of deferred VAT on import arrangements include:

  • Authorizations to shift payment of VAT on imports from the customs desk to a periodic account, sometimes linked to guarantees or reliability criteria.​
  • Procedures where authorized businesses can declare Import VAT directly in their periodic VAT return instead of paying it immediately, subject to conditions set by Italian tax and customs authorities.​
  • Bank or customs guarantees that secure the deferred amounts until you settle them according to the agreed timetable.​
  • Alignment between customs declarations and VAT returns to ensure the deferred Import VAT in Italy is correctly reported and deducted.​

You should review your import volume, product mix, and existing authorizations with your advisors and Italian customs offices to see whether deferment mechanisms or special procedures can be used to smooth out the timing of VAT payments on imports.​

Reclaiming Import VAT as a Business

If you are a VAT-registered business and the goods are used for taxable activities, you can normally reclaim VAT on imported goods in Italy as input tax. The key is to hold valid documentation and to meet both the substantive and formal requirements under Italian VAT law.​

To reclaim Import VAT in Italy, you should:

  • Ensure you are the importer of record and that the imported goods are used for taxable business purposes.​
  • Obtain the Import VAT certificate (prospetto contabile) from customs once the goods are released.​
  • Record the document in your purchases VAT register (registro IVA acquisti) under Article 25 of DPR 633/72.​
  • Include the deductible Import VAT in your periodic Italian VAT return within the allowed time frames.​

Proper registration of the customs summary is essential, since Import VAT deduction follows the same general rules as purchase invoices, and missing or incorrect documentation may delay or block VAT recovery.

Common Challenges & Compliance Mistakes

You often feel friction around Import VAT in Italy when shipments are delayed, charges are higher than expected, or VAT recovery does not match your accounts. Many of these problems come from a few recurring errors.​

Common pitfalls to avoid include:

  • Using an incorrect customs value that omits or misallocates freight and insurance, which leads to wrong duty and VAT calculations.​
  • Misclassifying goods under the customs tariff triggers the wrong duty rate and affects the VAT base.​
  • Failing to ensure the correct importer of record is shown on the customs declaration can block VAT deduction.​
  • Not downloading or archiving the Import VAT certificate from the customs portal, so the VAT cannot be supported in your ledger and returns.​
  • Missing deadlines for registering the customs summary in the purchase ledger can delay or reduce your right to deduct.​

You reduce most of these risks by aligning logistics, finance, and tax teams around a single workflow for customs data, documentation storage, and VAT return preparation for Italy.​

Import VAT for E-commerce & Cross-Border Sellers

If you sell online into Italy from outside the EU, VAT on imported items in Italy is a key part of your pricing and delivery strategy. The 2021 EU e-commerce package changed how Import VAT in Italy is collected for low-value consignments.​

Important points for e-commerce and cross-border sellers include:

  • The previous VAT exemption for consignments under 22 euros has been removed, so all commercial imports are subject to VAT.​
  • For consignments not exceeding 150 euros, you can use the Import One Stop Shop (IOSS) to collect Italian VAT at checkout and declare it through a single electronic portal.​
  • Where IOSS is not used, customs or postal operators may collect VAT on delivery under special arrangements, and buyers will see VAT and fees at the door.​
  • Marketplaces can be treated as deemed suppliers in some B2C chains, becoming responsible for Italian VAT on imports and onward supplies.​

If you are a marketplace seller targeting Italian customers, you should decide whether to use IOSS, register for Italian VAT on imports, or rely on marketplace and carrier schemes so that buyers are not surprised by VAT at delivery.​

How Commenda Can Help

You already juggle customs values, tariff codes, and Import VAT certificates across multiple countries, and manual spreadsheets make it easy to miss something. Commenda gives you a single, structured view of Import VAT in Italy alongside other EU and non-EU VAT obligations, so your tax and finance teams share the same data and documentation trail across customs, accounting, and VAT returns.​

You can centralize Import VAT certificates, standardize how you defer VAT on imports where allowed, and reduce the risk of mismatches between customs clearances and VAT filings without turning this into a large IT project.​

If you want Import VAT in Italy to stop being a source of surprise charges and blocked VAT recovery, book a free demo today and see how Commenda helps you treat import VAT data as part of your normal compliance workflow instead of an exception.​

FAQs About Import VAT in Italy

Q. Why am I being charged Import VAT even after I already paid VAT at checkout?

You are likely being charged Import VAT in Italy because the seller did not correctly use IOSS or did not remit Italian VAT, so customs still treats the import as taxable.​

Q. Why did my package get held by customs due to unpaid VAT, and how do I release it?

Customs holds shipments when the Import VAT in Italy or duties are unpaid, and you usually release them by paying the amount due to customs or the courier.​

Q. What should I do if the courier charged me the wrong Import VAT amount?

You should obtain the customs documentation, check the customs value and VAT rate, and ask the courier or customs office to correct any errors.​

Q. Why is Import VAT higher than expected compared to the item price?

Import VAT in Italy is based on the customs value plus duty and certain costs, so it is often calculated on more than just the item price.​

Q. What happens if I refuse to pay Import VAT? Will the package be returned or destroyed?

If you refuse to pay VAT on imports in Italy, customs may return the goods to the sender or, in some cases, arrange disposal according to customs rules.​

Q. Can I get a refund on Import VAT if I return the imported item to the seller?

Refunds of Import VAT in Italy for returned goods are only possible in limited cases and usually require proof of re-export and a specific application to customs or tax authorities.​

Q. How do I dispute Import VAT charges if customs misclassified my goods?

You normally file an administrative appeal or request for correction with the Italian customs office, submitting evidence of the correct tariff classification and value.​

Q. Why am I paying VAT twice when importing goods into Italy?

You may pay VAT twice where foreign VAT is charged at purchase, and Import VAT in Italy is charged again, so you should review whether the initial VAT should have been zero-rated or if IOSS should have been used.​

Q. Does Import VAT apply to second-hand, refurbished, or used goods bought from abroad?

Yes, Import VAT in Italy usually applies to used or refurbished goods imported from outside the EU, unless a specific relief or scheme applies.​

Q. How long does it take to get a refund if I was overcharged Import VAT at customs?

Refund timing varies, but once your correction or refund claim is accepted by Italian customs or tax offices, processing can take several weeks or longer.