Италия импортына ҚҚС (IVA): мөлшерлемелер және төлем ережелері
кіріспе
Every container that arrives at an Italian port carries two bills that have nothing to do with the freight invoice: customs duty and import VAT, known locally as IVA all’importazione. Many forwarders, shippers and e-commerce sellers model the duty line carefully and treat the VAT line as a pass-through that will somehow be recovered later. That assumption is exactly how cash flow gets squeezed, how cargo ends up sitting on a terminal accruing storage and demurrage, and how a healthy margin turns negative on the first shipment into Genoa or La Spezia.
The subject is also moving faster than usual. Since 1 July 2026 the EU has applied a flat 3 euro customs duty to low-value consignments, ending the long-standing 150 euro duty relief. Italy’s own 2 euro administrative contribution on small non-EU parcels, created by the 2026 Budget Law, has now been pushed back three times, and the latest instrument, Decree-Law No. 162 of 17 September 2026, moves the start to 1 December 2026. Meanwhile the standard IVA rate is still 22%, and the core rules on who pays, when it is paid and how it is recovered have not changed for ordinary commercial cargo.
This guide is written from a freight forwarding point of view and reflects the position as of 3 November 2026. It explains which IVA rate applies, how the taxable base is built, how and when payment is made, what is different for parcels under 150 euro, where IOSS fits in, how to recover the tax and which mistakes cost the most. It is general information rather than tax or legal advice, and anything that depends on your HS code, Incoterm or tax status should be confirmed with a licensed Italian customs broker before you commit to a price.
What Italian Import VAT Is and When It Becomes Due
Import VAT is a consumption tax charged when goods coming from outside the EU are released for free circulation in the Italian customs territory. It is governed by the Italian VAT Act, Presidential Decree 633 of 1972 (DPR 633/72), which implements the EU VAT Directive. The tax on imports is collected by customs officers of the Agenzia delle Dogane e dei Monopoli (ADM), not by the Agenzia delle Entrate, which handles domestic VAT. The split matters in practice, because the money is paid at the border while the right to recover it is exercised later in a VAT return.
The tax point is the moment of import. In Italian practice the tax becomes chargeable when the goods are imported according to the relevant import documents, or when they leave a duty-suspension regime such as a customs warehouse. A container that is discharged at Genoa and moved under transit to an inland terminal has not yet been imported for VAT purposes if the release for free circulation happens later, which is why the place where the customs declaration is lodged decides which country collects the tax.
That point catches many first-time importers out. If cargo from Shenzhen is discharged at Rotterdam, Antwerp or Hamburg and cleared there, the import VAT belongs to that Member State even if the goods are trucked to Italy the next day. If the same cargo travels under a T1 transit declaration to an Italian customs office and is cleared there, Italy collects. Forwarders should settle the clearance route before the booking is confirmed, because it changes the broker, the tax registration required, the timing of payment and in some cases the total cost.
Almost every commercial import is within scope, even where the customs duty is zero. The VAT Act contains a limited list of non-taxable and exempt imports, which we cover below, but a duty-free tariff line does not mean the goods are VAT-free. This is probably the single most common misunderstanding among new importers, and it explains many surprise invoices from brokers after the first shipment arrives.
Italian IVA Rates in 2026: Which One Applies to Your Cargo
Import VAT follows the rate that would apply if the same goods were sold domestically in Italy, so there is no separate import rate to memorise. Italy uses a standard rate of 22%, reduced rates of 10% and 5%, and a super-reduced rate of 4%. VAT guides updated in mid and late 2026, which cite the Agenzia delle Entrate and the European Commission, show the standard rate unchanged this year. Some commentary also mentions a consolidated Italian VAT code expected in 2027, but that is a restructuring of the legal text rather than a change to the rates.
| ставка | санат | Typical goods and notes |
| 22% | Стандартты мөлшерлеме | Electronics, apparel, footwear, furniture, machinery, cosmetics, toys, auto parts and most consumer and industrial goods |
| 10% | Төмендетілген мөлшерлеме | Many foodstuffs such as meat and fish, medicines, and certain tourism-related and energy-related supplies |
| 5% | Төмендетілген мөлшерлеме | Narrow categories, mostly social and health-related services; rarely relevant to physical cargo |
| 4% | Өте төмендетілген тариф | Basic necessities such as bread, milk, fresh produce, books, newspapers and some assistive devices |
The classification of the goods decides the rate, not the description on the invoice. An importer who declares a product under a reduced-rate heading because it is basically food will be corrected if the HS code and the schedules attached to DPR 633/72 do not support that treatment, and the difference is then assessed together with interest and penalties.
The 22% standard rate
For the typical China-to-Italy container, whether it holds consumer electronics, garments, homeware or industrial components, the rate is 22%. Because the rate applies to a base that already includes freight, insurance and customs duty, the effective burden on the invoice value is higher than 22%, a point many first-time buyers miss when they compare an ex-works price with a landed price.
The 10%, 5% and 4% reduced rates
The reduced rates are targeted at necessities, health, tourism and social services. For physical imports, the relevant ones are usually the 10% and 4% rates, which cover certain foodstuffs, medicines, books and similar items. The 5% rate applies to a narrow list that is mostly services, so it is rare in freight forwarding.
Before you build a price list around a reduced rate, confirm it with the broker using the exact tariff code. Two products that look alike can fall under different headings, and Italian customs will assess the correct rate after release if the declaration was wrong. The cost of being wrong is not only the VAT difference but also the delay and the fines attached to an incorrect declaration.
Non-taxable and exempt imports
DPR 633/72 sets out categories of imports that are not subject to VAT or are exempt, including certain re-imported goods, goods placed under suspensive customs regimes, and imports that would be exempt if supplied domestically. These provisions, notably Articles 67 and 68, are interpreted narrowly and nearly always require documentary proof. If you believe a shipment qualifies, ask the broker to confirm the legal basis before the declaration is lodged, not after the goods are held.
Салық салынатын база қалай есептеледі
Article 69 of DPR 633/72 builds the VAT base from the customs value of the goods, plus duties, taxes and levies due on import, plus ancillary costs such as commissions, packing, transport and insurance incurred up to the first destination in Italy. If a further destination inside the EU is already known when the goods are imported, the cost of reaching that destination is included as well. Import VAT itself is excluded from the base.
| Құрамдас | ҚҚС базасында ма? | Түсініктеме |
| Transaction value of the goods | иә | Usually the price paid or payable on the commercial invoice |
| International freight and insurance to the EU border | иә | Part of the customs value under standard valuation rules |
| Customs duty, including the EU flat 3 euro duty | иә | Calculated on the tariff line and added to the base before VAT |
| Демпингке қарсы және өтемақы баждары | иә | Treated as duties due on import |
| Transport and handling to the first Italian destination | иә | Based on the destination shown on the transport document |
| Onward transport to another EU destination, if known | иә | Applies when the final destination is already known at import |
| Italy’s 2 euro administrative contribution | Жоқ | ADM Circular 4/2026 treats it as separate from customs duty and outside the VAT base |
| Импорттық ҚҚС өзі | Жоқ | ҚҚС ешқашан ҚҚС-қа салынбайды |
| Storage and costs after reaching the first destination | Жоқ | Generally outside the import base |
The first destination is normally the consignee’s address or the place of unloading indicated in the bill of lading or the CMR. That is why the consignee details and delivery address on your transport documents matter for tax and not only for operations. Inconsistent addresses between the invoice, the bill of lading and the declaration are a common trigger for questions from customs.
A worked example for a full container
Assume a 40-foot container of homeware with an FOB value of 18,000 euro, international freight and insurance of 2,000 euro, a hypothetical duty rate of 4%, and inland haulage from Genoa to a warehouse near Milan of 400 euro. The table below shows how the numbers stack up. The duty rate is only an illustration, because the real rate depends on the HS code and origin.
| қадам | Есептеу | Сома (EUR) |
| Тауар құны (FOB) | фактура | 18,000 |
| Жүк және сақтандыру | Тасымалдау шарты | 2,000 |
| Кедендік құн (CIF Genoa) | 18,000 + 2,000 | 20,000 |
| Кедендік баж салығы 4% | 20,000 x 4% | 800 |
| Haulage to first destination | Transport invoice | 400 |
| ҚҚС базасы | 20,000 + 800 + 400 | 21,200 |
| ҚҚС импорты 22% | 21,200 x 22% | 4,664 |
| Total payable at the border | 800 + 4,664 | 5,464 |
For a VAT-registered importer, the 4,664 euro is recoverable, but it must be funded up front. On a business that imports one container per week, that is a meaningful amount of working capital tied up between payment at the border and recovery in the periodic return.
A worked example for a low-value parcel
Now take a single consumer item with a value of 80 euro, shipped with 10 euro of postage, outside IOSS. The flat 3 euro duty is added, so the VAT base is 93 euro and the VAT at 22% is 20.46 euro. The recipient therefore owes about 23.46 euro to the carrier or postal operator, plus whatever the carrier charges for advancing the tax. Once Italy’s 2 euro contribution starts on 1 December 2026, it is added outside the VAT base, bringing the total to roughly 25.46 euro before carrier fees.
The 2026 Low-Value Consignment Changes: The 150 Euro Threshold, the 3 Euro Duty and the 2 Euro Contribution
VAT on low-value imports is not new. The old exemption for consignments under 22 euro was abolished in July 2021, so all imports into the EU have carried VAT since then, whatever their value. What changed in 2026 is the customs duty layer. The 150 euro duty relief ended on 1 July 2026 and was replaced by a temporary flat customs duty of 3 euro.
The 3 euro duty applies per item category, that is per tariff line on the customs declaration, rather than per parcel, and it targets e-commerce consignments with an intrinsic value of 150 euro or less. Guidance from carriers and consultancies explains that it applies unless a valid preferential tariff treatment is claimed, and that it is a customs duty, so it forms part of the VAT base. It is intended as a bridge until the EU Customs Data Hub, which is scheduled to go live for e-commerce goods from 1 July 2028 under the customs reform deal of 26 March 2026.
Italy’s separate 2 euro contribution was introduced by the 2026 Budget Law (Law 199/2025, Article 1, paragraphs 126 to 128) to cover the administrative cost of customs formalities. It is due per consignment, defined as goods dispatched at the same time by the same consignor to the same consignee under a single transport contract, with a value of 150 euro or less coming from outside the EU. ADM Circular 37/2025 clarified that it applies to every type of commercial transaction, so business-to-business and consumer-to-consumer shipments are covered as well as retail parcels.
| дата | Өлшем | Бұл нені білдіреді |
| 1 Ян 2026 | Budget Law 199/2025 sets a 2 euro contribution | Planned start date; DL 38/2026 later suspended collection until 30 June |
| 26 Jun 2026 | Жарлық-Заң 107/2026 | Italian start moved to 1 October; converted by Law 152/2026, in force 21 August |
| 1 Jul 2026 | EU flat 3 euro duty begins | 150 euro duty relief ends; 3 euro per tariff line |
| 17 Sep 2026 | Жарлық-Заң 162/2026 | Italian start moved again to 1 December; ADM announced it on 23 September |
| 1 Желтоқсан 2026 | Italy’s 2 euro contribution (current date) | Collected by customs at clearance for consignments up to 150 euro; outside the VAT base |
| Кейінірек | EU-wide handling fee and Customs Data Hub | Fee amount and date not final; Data Hub for e-commerce from 1 July 2028 |
Reports on the early dates conflict, with some sources saying collection began in January and others saying it never started, so check the latest ADM circular before pricing a quote. The direction of travel is not in doubt, however. Each postponement has been tied to the wait for a separate EU-wide handling fee that was agreed in principle in the March 2026 reform but still has no final price, and the combined stack on a sub-150 euro parcel could become 3 euro in duty, 2 euro in Italian contribution and a further EU fee on top of VAT.
For forwarders, the practical lesson is that small parcels have lost their cost advantage. Do not be tempted to split or merge invoices purely to stay below or above a threshold, because customs treat artificial structuring as a compliance problem. The better response is to look at how the cargo is moved in the first place, which we return to in the section on controlling landed cost.
Who Pays: Importer of Record, Incoterms and Delivery Terms
The party liable for import VAT is the importer named on the customs declaration. In Italy a licensed customs broker (spedizioniere doganale) can act in direct representation, where the importer is the principal, or in indirect representation, where the broker declares in its own name and shares liability for the debt. Which route you choose changes who is exposed if something goes wrong, so it should be written into the broker agreement and not left to habit.
| Инкотерм | Who normally clears the import | Italian VAT outcome |
| EXW, FCA, FOB | Buyer in Italy | Buyer is importer of record, pays duty and VAT at clearance and can recover VAT if registered |
| CFR, CIF | Buyer in Italy | Same as above; freight and insurance are already inside the customs value |
| DAP | Buyer in Italy | Seller delivers to the Italian address; buyer or its broker clears and pays duty and VAT |
| DDP | сатушы | Seller must act as importer with an EORI number and Italian VAT identification or a fiscal representative; a wrong set-up can block the buyer’s recovery |
The DDP row deserves attention. Many Chinese suppliers quote delivered duty paid to Italy and rely on a consolidator’s tax identity to clear the goods. This can work for a retail consumer who simply wants the parcel at the door, but for a business buyer it is risky, because the importer shown on the customs document is not the buyer. When the buyer is not the importer of record, the import VAT cannot be recovered on the buyer’s return, and the business ends up paying tax it was entitled to deduct.
For B2B cargo, the cleanest structure is usually FOB or CIF with the Italian buyer, or its fiscal representative, named as importer and a broker of its own choosing handling the declaration. If you do want a delivered price, ask the supplier or forwarder to confirm in writing who the importer of record will be, which EORI and VAT numbers will appear on the declaration and whether the import VAT will be shown in your name.
Payment Rules: How and When Import VAT Is Paid
The basic rule is simple. Import VAT is settled with customs at the time of clearance, together with any duty, and the goods are not released until the amounts have been paid or covered by an accepted guarantee. Italy has several relief routes that change the timing or the place of payment, but they all require authorisation, registration or specific documentation, and none of them is automatic.
Standard payment at clearance
In the ordinary case the customs broker lodges the electronic declaration in the ADM system, customs assesses the amounts due and payment is made through a bank debit or an electronic payment channel before release. In practice, most brokers advance duty and VAT from their own accounts and re-invoice the importer as a disbursement, usually with a handling charge. This is convenient, but it is also why disputes about who owes what and when often start with the broker invoice, so agree the payment terms before the first shipment.
Once the goods are released, customs makes available an electronic accounting summary of the declaration. That document, not the commercial invoice, is the proof of import VAT paid, and it is the basis for the deduction discussed in the recovery section. Download and archive it every time, because a missing record can be difficult to reconstruct months later.
Deferred payment and the absence of postponed accounting
Some countries, such as the Netherlands and the United Kingdom, let registered importers account for import VAT on their periodic return instead of paying it in cash at the border. Italy has no general scheme of this kind, and most 2026 VAT guides list import VAT deferment as not available. Authorised operators can sometimes use guarantee-backed arrangements for the timing of customs payments, but whether and how import VAT is included depends on the specific authorisation, so confirm it with your broker rather than assuming it.
Habitual exporters and the plafond
An Italian business that exports a large share of its turnover can qualify as a habitual exporter (esportatore abituale) and import goods without paying VAT, up to its available plafond. To use this route the importer files a declaration of intent through the Agenzia delle Entrate, and the protocol details are quoted on the customs declaration. The benefit is substantial, because it removes the cash-flow burden entirely for the amount covered.
The risk is exceeding the plafond, known as splafonamento. Imports made without VAT beyond the available amount must be regularised, and the penalties can be significant. Anyone using this route should have a clear internal control of the remaining plafond before each declaration, not after the quarter ends.
VAT warehouses and Procedure 42
Goods can be released into an authorised VAT warehouse (deposito IVA) without paying VAT at import, with VAT settled when the goods are extracted for use or sale in Italy, normally by reverse charge accounting with a self-invoice. This suits importers who hold stock for several markets and want to delay the VAT event until the goods are actually sold.
Customs procedure 42 applies when goods are imported into Italy and immediately supplied to a VAT-registered customer in another Member State. The import VAT is exempt, provided the importer holds a valid Italian VAT identification, the customer’s EU VAT number is correct and there is solid proof that the goods leave Italy, followed by the intra-EU supply reporting. The procedure is powerful for cross-border distribution but unforgiving, because missing transport evidence can bring the VAT back with penalties.
| бағыт | Оны кім пайдалана алады | Effect on import VAT | Негізгі талап |
| Standard payment | Any importer | VAT paid in cash at the border | Bank debit or broker advance before release |
| Guarantee-backed deferral | Authorised operators | Timing of customs payments may be deferred | Authorisation and guarantee; confirm VAT treatment |
| Плафонд | Habitual exporters | Import without VAT up to available plafond | Declaration of intent via Agenzia delle Entrate |
| VAT warehouse | Authorised operators | No VAT at import; settled on extraction | Authorisation and reverse charge accounting |
| 42-рәсім | Importers shipping to another EU state | Import VAT exempt | Valid VAT numbers and proof of dispatch |
| IOSS | Sellers of consignments up to 150 euro | No VAT at the border | IOSS number and monthly return |
IOSS and Non-IOSS Parcels
The Import One-Stop Shop lets sellers collect VAT from EU consumers at the checkout on consignments with an intrinsic value of up to 150 euro, then declare and pay it through a monthly return in a single Member State. At the border the parcel is cleared with the IOSS number and no VAT is collected from the recipient, which makes delivery faster and avoids the unpleasant surprise of a payment request at the door. Non-EU sellers generally need an EU intermediary to register for IOSS, with exceptions for countries that have a mutual assistance agreement with the EU.
When a seller does not use IOSS, the VAT is collected from the consignee by the carrier or postal operator on delivery, often with a handling charge. Consumers frequently refuse such parcels, and refused parcels create returns, storage and write-offs for the seller. IOSS is therefore usually the better choice for consumer sales below the threshold, provided the seller can manage the monthly returns.
One important limit is that IOSS is a VAT mechanism only. It does not remove the 3 euro customs duty or Italy’s 2 euro contribution, so a parcel cleared under IOSS can still carry customs charges that must be collected from the seller or the recipient. Sellers should decide in advance who pays them and reflect that in checkout pricing and carrier agreements.
Импорттық ҚҚС-ты өндіріп алу
A business registered for VAT in Italy can deduct import VAT as input tax, provided it is the importer of record shown on the customs document and uses the goods for taxable activity. The usual steps are to obtain the customs accounting summary after release, record it in the purchase VAT register and include the deductible amount in the periodic VAT return. Italy also requires periodic VAT communications and payment of any balance through the F24 payment form, so the recovery sits inside a wider compliance routine.
Non-EU businesses without an Italian VAT registration have fewer options. Some may need to appoint a fiscal representative or use direct identification, depending on whether their country has a mutual assistance agreement with Italy. Others can only claim refunds through the procedure for non-established businesses, where refunds for non-EU claimants can depend on reciprocity. These routes take time and paperwork, so they should be planned before the first order is placed.
The most frequent reason for failed recovery is not the rule itself but a mismatch in documents. The importer on the declaration differs from the entity that was invoiced, or the customs summary is missing, or the goods were declared under another company’s number. Prevention is cheap, and fixing the problem after the declaration has been accepted is slow, because corrections to customs declarations follow strict procedures.
Registration and Documents You Need Before the Ship Sails
An importer needs an EORI number to appear on customs declarations. For anything beyond a one-off parcel, it also needs an Italian VAT number (partita IVA) or the details of a fiscal representative, depending on its status. Non-EU companies that import in their own name should work out early whether they must use a fiscal representative, since this decision affects costs, liability and the timing of the first clearance.
| Құжат | мақсат | Әдетте жеткізетін |
| Коммерциялық инвойс | Declares transaction value, Incoterm, buyer and seller | Жеткізуші |
| Тоғанақ парағы | Supports weight, packages and contents | Жеткізуші |
| Коносамент немесе әуе жүкқұжаттары | Transport contract and consignee details | Экспедитор немесе тасымалдаушы |
| EORI нөмірі | Identifies the importer to customs | импорт |
| Italian VAT number or fiscal representative details | Needed for recovery and many procedures | импорт |
| HS code and origin evidence | Determines duty, VAT rate and any preferential or anti-dumping treatment | Supplier and broker |
| Declaration of intent | Used for plafond imports | импорт |
| IOSS нөмірі | Used for low-value consumer parcels | Seller or its intermediary |
The documents must tell the same story. A value of 10,000 euro on the invoice, 8,000 on the packing list and 12,000 on the insurance certificate will invite a customs review, even if every number has an innocent explanation. A short pre-shipment check by the forwarder costs far less than a held container.
Common Mistakes and Penalty Exposure
The most expensive errors are usually the quiet ones. Undervaluing goods to reduce duty also reduces the VAT base, and customs compares declared values with databases of similar goods. Wrong HS classification leads to the wrong duty and sometimes the wrong VAT rate. Origin claims that cannot be proven remove preferential treatment, and goods subject to anti-dumping duties, which are common on certain products from China, can see charges multiply after a reclassification.
Another trap is assuming that the freight forwarder is automatically the importer. Unless the contract says so, a forwarder who arranges the shipment is not responsible for the tax position of the buyer. A related mistake is allowing a supplier to clear goods in its own name and then expecting to deduct the VAT, which is not possible unless the buyer is the importer.
When something goes wrong, the consequences can include reassessment of duty and VAT, interest, administrative fines and, for serious evasion of border duties, possible criminal exposure under Italian customs law. Voluntary correction before an audit is almost always cheaper than waiting. Keep the full file for every shipment, including the declaration, the customs accounting summary, the transport documents and the payment evidence, and retain it for the period required by Italian law.
Finally, do not ignore the small items. The 2026 parcel measures mean that a low-value shipment can now carry a flat duty, a national contribution and VAT at the same time, with different people paying each piece. A parcel that looks trivial can become a customer service problem if nobody has explained who is expected to pay at the door.
Practical Ways to Control Landed Cost on Italy-Bound Cargo
The first lever is the clearance route. For cargo destined for Italy, clearing in an Italian port such as Genoa, La Spezia, Livorno, Trieste or Naples keeps the VAT event in Italy. Clearing in a northern European port and trucking onward can be faster for some lanes, but it moves the VAT event to another country and may require extra registrations. Compare the whole chain, not only the ocean rate.
The second lever is consolidation. Sending stock in bulk as a properly documented commercial shipment, instead of thousands of small parcels, avoids the per-parcel duty and contribution and reduces the number of customs events. The March 2026 customs reform explicitly encourages holding goods in the EU, and for e-commerce sellers that makes overseas қойма a stronger choice than before.
The third lever is accuracy. A complete landed-cost estimate before the order is confirmed should include duty at the correct tariff line, import VAT on the right base, the broker fee, port charges and any applicable contribution. Sellers who build these numbers into their pricing rarely get caught out, while those who discover them on arrival usually end up absorbing the loss.
How Topway Shipping Supports Italy-Bound Shipments
Since 2010, Topway Shipping, headquartered in Shenzhen, China, has been a professional provider of cross-border e-commerce logistics solutions. Our founding team has more than 15 years of experience in international logistics and customs clearance. Much of that experience was built on China–U.S. transportation, but the discipline it teaches, which is clean documents, consistent values and the right importer on every declaration, is exactly what Italian import VAT rewards.
Our services span the entire logistics chain, including first-leg transportation, overseas warehousing, customs clearance and last-mile delivery. We also offer flexible full-container-load (FCL) and less-than-container-load (LCL) ocean freight services from China to major ports worldwide. For Italy-bound cargo, that means we can consolidate your goods in South China, issue booking and transport documents that match your sales contract and Incoterm, and plan discharge so that the clearance route is chosen deliberately rather than by default.
Before a container sails, our team reviews the commercial invoice, packing list, HS codes and Incoterms against the VAT position of the buyer. We coordinate with licensed Italian customs brokers and, where needed, with your fiscal representative, so that the importer named on the declaration is the entity that will actually recover the VAT. You receive a landed-cost view that includes duty, import VAT and applicable fees before you commit to a price.
For e-commerce sellers, overseas warehousing and last-mile delivery allow you to move stock in bulk as a cleared commercial import and then fulfil consumer orders locally, which can reduce exposure to the per-parcel charges described above. If you are comparing LCL against FCL for a new Italian customer, or trying to decide whether to clear in Italy or at another EU port, the Topway team can model both options with real numbers.
қорытынды
Italian import VAT is not complicated in principle. The rate follows the goods, the base follows the customs value plus duty and delivery costs, and payment is due at clearance unless a specific relief applies. The complexity comes from the details around it: who the importer of record is, where the goods are cleared, which relief route is genuinely available and how the 2026 low-value parcel measures stack on top of VAT.
The safest approach is to decide these questions before the cargo is booked. Confirm the HS code and rate, name the right importer, choose the clearance route, plan the cash needed at the border and keep the customs summary for recovery. With the EU duty now in force, Italy’s 2 euro contribution due from 1 December 2026 and an EU-wide handling fee still to come, the cost of improvisation has gone up, and a forwarder who can plan the whole chain, such as Topway Shipping, is worth more than a cheap ocean rate.
Жиі қойылатын сұрақтар
Q: What is the import VAT rate in Italy in 2026?
A: The standard rate is 22%. Reduced rates of 10%, 5% and 4% apply to specific goods, and the rate follows the classification of the goods, not the invoice description.
Q: Is there a VAT exemption for low-value imports into Italy?
A: No. The old exemption for consignments under 22 euro ended in July 2021, so VAT applies to all imports. For consumer parcels up to 150 euro, sellers can use IOSS to collect the VAT at checkout.
Q: Does IOSS cover the 3 euro customs duty?
A: No. IOSS handles VAT only. The EU flat duty and Italy’s 2 euro contribution remain separate charges.
Q: Can I defer import VAT in Italy?
A: There is no general postponed accounting scheme. Limited routes exist, such as plafond for habitual exporters, VAT warehouses and Procedure 42, each with its own conditions.
Q: Is Italy’s 2 euro contribution part of the VAT base?
A: No. ADM Circular 4/2026 treats it as separate from customs duty and outside the VAT base. Its start date is currently 1 December 2026 and may change, so check the latest ADM notice.