Income Tax

Company Tax

VAT                                                             

Property related tax                                   

Rates and Allowances

Taxation in Italy

We advise clients on all aspects of Italian taxation, providing an integrated to service to handle their Italian tax affairs. This includes:

• Italian tax returns for non-residents.

• Income tax returns for residents.

• VAT returns for residents.

• Company tax returns for Italian limited companies.

• Tax advice on setting up a business in Italy.

Our international tax experience means that we are also in a position to advise non-resident individuals on the tax implications in their home country. Italy has tax treaties with many countries which aim to reduce double taxation of income. In cases where double taxation does take place, we offer tax advice to ensure maximum possible tax mitigation.

Use the links on the left to find out more about Italian tax in our database.

Back to home Page

Types of tax return in Italy

Italy's tax administration system is simpler than some other European countries such as Spain. There is a unified tax return system which has cut down the number of different returns to be presented. The key features are as follows:

Tax declarations (modelli di dichiarazione)

• Annual unified tax return for individuals (Unico- persone fisiche)

• Annual unified tax returns for limited companies (Unico - societa di capitali)

• Annual business tax  return (IRAP)

• Annual VAT return (Modello di dichiarazione IVA)

• Annual VAT data notice (Comunicazione annuale dati IVA)

• Annual simplified income tax return - Form 730.

Tax payment forms (modelli di versamento)

There is one unified payment form, F24. This is used to pay:

• VAT on a periodic (e.g. quarterly) basis. 

• Balance of VAT due in annual VAT return.

• Income tax bi-annual payments on account.

• Balance of income tax due in annual income tax return.

• Company tax bi-annual payments on account.

• Balance of company tax due in annual company tax return.

Other declarations

• Request for VAT refund on a quarterly basis (Modello per il rimborso o la compensazione IVA trimestrale).

• Commencement / cessation / change of details of business activity for sole traders, AA9/7   (Dichiarazione di inizio attività, variazione dati o cessazione di attività).

• Commencement of activity and request for fiscal code (codice fiscale) for companies, AA7/7. (Domanda di attribuzione del numero di codice fiscale e dichiarazione di inizio attività).

• Refund of VAT to non residents (Istanza di rimborso dell'I.V.A . da parte di soggetti non residenti).