Italian input VAT on cars and vans — the 40 % rule of article 19-bis1
For road motor vehicles up to 3,500 kg and with no more than eight seats besides the driver's, VAT on the purchase, parts and spares is recoverable at 40 % when the vehicle is not used exclusively for business. The same share applies to fuel, leasing, hire, parking, servicing and repairs. Recovery is in full when the vehicles are the very object of the business, for commercial agents and representatives, and for exclusive business use, which must be proven.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — DPR 633/1972 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « l'imposta relativa all'acquisto o all'importazione di veicoli stradali a motore, diversi da quelli di cui alla lettera f) dell'allegata tabella B, e dei relativi componenti e ricambi e' ammessa in detrazione nella misura del 40 per cento se tali veicoli non sono utilizzati esclusivamente nell'esercizio dell'impresa, dell'arte o della professione »
- Gazzetta Ufficiale — DPR 633/1972 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « normalmente adibiti al trasporto stradale di persone o beni la cui massa massima autorizzata non supera 3.500 kg e il cui numero di posti a sedere, escluso quello del conducente, non e' superiore a otto »
- Gazzetta Ufficiale — DPR 633/1972 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « il cui numero di posti a sedere, escluso quello del conducente, non e' superiore a otto »
Calculation assumptions
- You enter the VAT shown on the invoice for the expense: the calculator does not rebuild the net amount or the rate.
- Exclusive business use is a matter of evidence: the calculator takes your statement at face value.
- The partial-exemption pro rata and the adjustment of input VAT on capital goods are not applied.
- Vehicles listed under letter f) of Table B annexed to Presidential Decree 633/1972 are not covered: they fall outside the 40 % cap, and their VAT is recoverable only when they are the very object of the business, never for self-employed professionals (art. 19-bis1, letter b).
- For a vehicle outside the definition that is also used privately, the private share of VAT is not recoverable and must be set on objective criteria (art. 19(4)): the law sets no percentage, so you enter the business-use share yourself.
- Rules of Presidential Decree 633/1972 in force in 2026; the consolidated VAT code applies from 1 January 2027.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.