Retail markets · EU €3 duty + 22% VAT
Italy
22% VAT — one of the higher EU standard rates — plus the new €3 low-value duty.
Key facts
| Currency | EUR |
|---|---|
| VAT | 22% |
| De minimis | €150 duty exemption ended 30 June 2026 |
| Low-value duty | Temporary flat €3 per parcel up to €150, until 30 June 2028 |
| VAT collection | IOSS for consignments up to €150 |
| Marketplaces | Amazon.it, eBay.it, Etsy, Shopify |
| Last verified | 2026-10-17 |
A higher VAT rate changes the price ceiling
Italy's standard VAT rate is 22%, two points above France and three above Germany. On a tax-inclusive price the difference comes straight out of the seller's margin: the same €29.99 shelf price contains less net revenue in Italy than in Germany. A margin model that uses one EU VAT rate for all markets will overstate Italian profit.
The customs side follows the EU rule: the €150 duty exemption ended on 30 June 2026, a temporary €3 duty applies to parcels up to €150 until 30 June 2028, and import VAT applies from the first euro on the value plus duty.
Platforms and the importer question
Amazon.it is the main general marketplace, with eBay.it and Etsy serving secondary segments. Fulfilment through an Italian warehouse changes the customs story: goods imported in bulk and stored locally are cleared once, as a commercial import, rather than parcel by parcel. That can be cheaper per unit but requires a VAT position and an importer of record in the EU.
For cross-border parcels, confirm whether the marketplace or the seller is treated as the deemed supplier for VAT. The answer decides who collects the 22% and who deals with the carrier if the parcel is stopped.
Frequently asked questions
Why does Italy cost more in VAT than Germany?
Italy's standard VAT rate is 22%, Germany's is 19%. On a tax-inclusive price, the higher rate leaves less net revenue for the seller.
Can I use an Italian warehouse to avoid parcel duty?
Bulk imports are cleared once as a commercial import rather than per parcel, which can reduce per-unit cost, but you need an EU VAT position and a clear importer of record.
Ask a compliance question
Free first answer by email. Tell us the destination, the product and the channel — we will point you to the rule and the official source. No obligation, no sales sequence.