Italy VAT codes and rates
Italy charges VAT at 22%, with other rates of 10%, 5% and 4%. When you create a company in Italy, Nefin sets up 11 sales and 15 purchase codes, each tied to a box of the Dichiarazione IVA and LIPE. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Registro IVA vendite and the Registro IVA acquisti, ready to file every quarter.
VAT codes from the Dichiarazione IVA and LIPE
Each code is the box or line it fills on the Dichiarazione IVA and LIPE, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| VE23 | Operazioni imponibili 22% (rigo VE23)Default | 22% |
| VE22 | Operazioni imponibili 10% (rigo VE22) | 10% |
| VE21 | Operazioni imponibili 5% (rigo VE21) | 5% |
| VE20 | Operazioni imponibili 4% (rigo VE20) | 4% |
| VE30-2 | Esportazioni, non imponibili art. 8 (VE30 campo 2) | 0% |
| VE30-3 | Cessioni intracomunitarie di beni (VE30 campo 3) | 0% |
| VE32 | Altre operazioni non imponibili (rigo VE32) | 0% |
| VE33 | Operazioni esenti art. 10 (rigo VE33) | 0% |
| VE34 | Operazioni non soggette artt. 7-7-septies, servizi UE/extra UE (VE34) | 0% |
| VE35-2 | Reverse charge: cessioni di rottami e materiali di recupero (VE35 campo 2) | 0% |
| VE35-4 | Reverse charge: subappalto nel settore edile (VE35 campo 4) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| VF13-D | Acquisti interni 22% (rigo VF13)Default | 22% |
| VF11-D | Acquisti interni 10% (rigo VF11) | 10% |
| VF3-D | Acquisti interni 5% (rigo VF3) | 5% |
| VF2-D | Acquisti interni 4% (rigo VF2) | 4% |
| VF13-AMM | Beni ammortizzabili 22% (VF13, VF29 campo 1) | 22% |
| VJ9-22 | Acquisti intracomunitari di beni 22% (VJ9, VF13) | 0% |
| VJ9-10 | Acquisti intracomunitari di beni 10% (VJ9, VF11) | 0% |
| VJ9-4 | Acquisti intracomunitari di beni 4% (VJ9, VF2) | 0% |
| VJ3 | Acquisti da non residenti art. 17 c.2, servizi UE/extra UE 22% (VJ3, VF13) | 0% |
| VJ12 | Subappalto edile reverse charge 22% (VJ12, VF13) | 0% |
| VF28-3 | Importazioni, IVA 22% pagata in dogana (VF28 campo 3, VF13) | 0% |
| VF18-1 | Acquisti non imponibili o non soggetti (VF18 campo 1) | 0% |
| VF18-2 | Acquisti esenti (VF18 campo 2) | 0% |
| VF19 | Acquisti da contribuenti forfetari / regimi agevolativi (VF19) | 0% |
| VF21 | Acquisti 22% con detrazione esclusa, art. 19-bis1 (VF21) | 22% |
Italy VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Registro IVA vendite
Operazioni imponibili
- [VE23]Imponibile 22% [VE23]
- [VE22]Imponibile 10% [VE22]
- [VE21]Imponibile 5% [VE21]
- [VE20]Imponibile 4% [VE20]
Altre operazioni
- [VE30-2]Esportazioni [VE30 campo 2]
- [VE30-3]Cessioni intracomunitarie [VE30 campo 3]
- [VE32]Altre operazioni non imponibili [VE32]
- [VE33]Operazioni esenti [VE33]
- [VE34]Operazioni non soggette artt. 7-7-septies [VE34]
- [VE35-2]Reverse charge - rottami [VE35 campo 2]
- [VE35-4]Reverse charge - subappalto edile [VE35 campo 4]
Totals Nefin calculates
- [VE23-IVA] Imposta 22% [VE23 col. 2]Sum of the tax charged in [VE23]
- [VE22-IVA] Imposta 10% [VE22 col. 2]Sum of the tax charged in [VE22]
- [VE21-IVA] Imposta 5% [VE21 col. 2]Sum of the tax charged in [VE21]
- [VE20-IVA] Imposta 4% [VE20 col. 2]Sum of the tax charged in [VE20]
- [VE24] Totale imponibile [VE24 col. 1]Sum of the net amounts in [VE23] + [VE22] + [VE21] + [VE20]
- [VE24-IVA] Totale imposta [VE24 col. 2]Total of [VE23-IVA] + [VE22-IVA] + [VE21-IVA] + [VE20-IVA]
- [VE30] Operazioni che concorrono al plafond [VE30 campo 1]Sum of the net amounts in [VE30-2] + [VE30-3]
- [VE35] Operazioni con reverse charge [VE35 campo 1]Sum of the net amounts in [VE35-2] + [VE35-4]
- [VE50] Volume d'affari [VE50] (senza VE39 / VE40)Sum of the net amounts in [VE23] + [VE22] + [VE21] + [VE20] + [VE30-2] + [VE30-3] + [VE32] + [VE33] + [VE34] + [VE35-2] + [VE35-4]
- [VP2] Totale operazioni attive [VP2]Sum of the net amounts in [VE23] + [VE22] + [VE21] + [VE20] + [VE30-2] + [VE30-3] + [VE32] + [VE33] + [VE34] + [VE35-2] + [VE35-4]
- [VP4-V] IVA esigibile, parte vendite [VP4]Total of [VE24-IVA]
Purchase book
Registro IVA acquisti
Acquisti interni
- [VF13-D]Imponibile 22%
- [VF11-D]Imponibile 10%
- [VF3-D]Imponibile 5%
- [VF2-D]Imponibile 4%
- [VF13-AMM]Beni ammortizzabili 22%
Reverse charge e acquisti intracomunitari
- [VJ9-22]Acquisti intracomunitari di beni 22% [VJ9]
- [VJ9-10]Acquisti intracomunitari di beni 10% [VJ9]
- [VJ9-4]Acquisti intracomunitari di beni 4% [VJ9]
- [VJ3]Acquisti da non residenti art. 17 c.2 [VJ3]
- [VJ12]Subappalto nel settore edile [VJ12]
Importazioni
- [VF28-3]Importazioni - imponibile [VF28 campo 3]
Acquisti senza imposta
- [VF18-1]Non imponibili, non soggetti [VF18 campo 1]
- [VF18-2]Esenti [VF18 campo 2]
- [VF19]Da regimi agevolativi / forfetari [VF19]
- [VF21]Detrazione esclusa o ridotta [VF21]
Totals Nefin calculates
- [VJ9] Acquisti intracomunitari - imponibile [VJ9 col. 1]Sum of the net amounts in [VJ9-22] + [VJ9-10] + [VJ9-4]
- [VJ9-IVA22] Imposta acquisti intracomunitari 22%Net amount × 22%, from [VJ9-22]
- [VJ9-IVA10] Imposta acquisti intracomunitari 10%Net amount × 10%, from [VJ9-10]
- [VJ9-IVA4] Imposta acquisti intracomunitari 4%Net amount × 4%, from [VJ9-4]
- [VJ9-IVA] Acquisti intracomunitari - imposta [VJ9 col. 2]Total of [VJ9-IVA22] + [VJ9-IVA10] + [VJ9-IVA4]
- [VJ3-IVA] Acquisti da non residenti - imposta [VJ3 col. 2]Net amount × 22%, from [VJ3]
- [VJ12-IVA] Subappalto edile - imposta [VJ12 col. 2]Net amount × 22%, from [VJ12]
- [VJ19] Totale imposta [VJ19]Total of [VJ9-IVA] + [VJ3-IVA] + [VJ12-IVA]
- [VF28-4] Importazioni - imposta 22% [VF28 campo 4]Net amount × 22%, from [VF28-3]
- [VF13] Imponibile 22% [VF13 col. 1]Sum of the net amounts in [VF13-D] + [VF13-AMM] + [VJ9-22] + [VJ3] + [VJ12] + [VF28-3]
- [VF13-IVAF] Imposta 22% da fattureSum of the tax charged in [VF13-D] + [VF13-AMM]
- [VF13-IVA] Imposta 22% [VF13 col. 2]Total of [VF13-IVAF] + [VJ9-IVA22] + [VJ3-IVA] + [VJ12-IVA] + [VF28-4]
- [VF11] Imponibile 10% [VF11 col. 1]Sum of the net amounts in [VF11-D] + [VJ9-10]
- [VF11-IVAF] Imposta 10% da fattureSum of the tax charged in [VF11-D]
- [VF11-IVA] Imposta 10% [VF11 col. 2]Total of [VF11-IVAF] + [VJ9-IVA10]
- [VF3] Imponibile 5% [VF3 col. 1]Sum of the net amounts in [VF3-D]
- [VF3-IVA] Imposta 5% [VF3 col. 2]Sum of the tax charged in [VF3-D]
- [VF2] Imponibile 4% [VF2 col. 1]Sum of the net amounts in [VF2-D] + [VJ9-4]
- [VF2-IVAF] Imposta 4% da fattureSum of the tax charged in [VF2-D]
- [VF2-IVA] Imposta 4% [VF2 col. 2]Total of [VF2-IVAF] + [VJ9-IVA4]
- [VF25] Totale acquisti e importazioni [VF25 col. 1]Sum of the net amounts in [VF13-D] + [VF11-D] + [VF3-D] + [VF2-D] + [VF13-AMM] + [VJ9-22] + [VJ9-10] + [VJ9-4] + [VJ3] + [VJ12] + [VF28-3] + [VF18-1] + [VF18-2] + [VF19] + [VF21]
- [VF25-IVA] Totale imposta [VF25 col. 2]Total of [VF13-IVA] + [VF11-IVA] + [VF3-IVA] + [VF2-IVA]
- [VF29-1] Beni ammortizzabili [VF29 campo 1]Sum of the net amounts in [VF13-AMM]
- [VP3] Totale operazioni passive [VP3]Sum of the net amounts in [VF13-D] + [VF11-D] + [VF3-D] + [VF2-D] + [VF13-AMM] + [VJ9-22] + [VJ9-10] + [VJ9-4] + [VJ3] + [VJ12] + [VF28-3] + [VF18-1] + [VF18-2] + [VF19] + [VF21]
- [VP4-A] IVA esigibile, parte acquisti reverse charge [VP4]Total of [VJ19]
- [VP5] IVA detratta [VP5]Total of [VF25-IVA]
Source
These codes were transcribed from the tax authority's own form or instructions: AdE Modello IVA 2026 (anno 2025) quadri VE/VF/VJ + LIPE quadro VP - https://www.agenziaentrate.gov.it/portale/documents/20143/9602686/IVA_ANNUALE_2026_mod.pdf.
Frequently asked questions
What is the VAT rate in Italy?
The standard rate is 22%. Other rates in use: 10%, 5% and 4%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Italy?
11 sales codes and 15 purchase codes, each named after the Dichiarazione IVA and LIPE box it fills, for example VE23 (Operazioni imponibili 22% (rigo VE23), 22%), VE22 (Operazioni imponibili 10% (rigo VE22), 10%) and VE21 (Operazioni imponibili 5% (rigo VE21), 5%).
How often is the Dichiarazione IVA and LIPE filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Italy. Your tax authority may assign you a different one.
Are these Italy VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (AdE Modello IVA 2026 (anno 2025) quadri VE/VF/VJ + LIPE quadro VP - https://www.agenziaentrate.gov.it/portale/documents/20143/9602686/IVA_ANNUALE_2026_mod.pdf).
Does Nefin produce the Italy VAT books?
Yes. The Registro IVA vendite lists every invoice and the Registro IVA acquisti every bill, one row per document with a column for each return box, plus the totals the return asks for.