Italy: invoice requirements and VAT rates
Italy sets the contents of an invoice in art. 21 of DPR 633/1972. Rates are 22 % ordinary and 4 %, 5 % and 10 % reduced, listed in Table A.
Rates last checked on 15 October 2026. Main legal basis: DPR 633/1972, art. 21.
Open the invoice generator for Italy
IVA rates
| Rate | Type | Typical use |
|---|---|---|
| 22 % | Standard | |
| 10 % | Reduced | Domestic electricity and gas, medicines, some building work |
| 5 % | Reduced | Certain foods and social services |
| 4 % | Super-reduced | Basic foods, drinks and agricultural products |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | DPR 633/1972 art. 21; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- Partita IVA (VAT number): for example IT12345678903
- Codice fiscale
Good to know
- Reduced rates apply only to the goods and services named in Table A, parts II, II-bis and III of DPR 633/1972.
- Domestic invoices between Italian businesses are normally exchanged as FatturaPA XML through the Sistema di Interscambio (SDI).
E-invoicing
Domestic invoices go through the Sistema di Interscambio in the FatturaPA format. A PDF or a Peppol file produced here is not a substitute for that route; use this tool for drafts and for cross-border invoices that the recipient accepts in Peppol format.
Peppol
Scheme 0211 addresses a Partita IVA and 0210 a Codice fiscale. Italian public bodies are also reached with an iPA code (scheme 0201).
Draftbill offers the Peppol BIS Billing 3.0 export for Italy. The default address scheme is 0211.