Italian habitual exporter VAT ceiling (plafond) — how much you can still buy VAT-free
An Italian business is a habitual exporter if exports recorded in the previous year exceed 10 % of its turnover. It may then buy without VAT up to a ceiling equal to the previous calendar year's exports, or the previous twelve months' under the rolling method, which is not open to businesses trading for less than twelve months.
2026 rules — verified on September 25, 2026Free, no account
This content is part of the path: Selling abroad with Italian VAT· Step 4 of 9· Next step: Registering in the Italian VIES archive for intra-EU transactions
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- Gazzetta Ufficiale — D.L. 29 dicembre 1983 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « che l'ammontare dei corrispettivi delle cessioni all'esportazione di cui alle lettere a) e b) dello stesso articolo effettuate, registrate nell'anno precedente, sia superiore al dieci per cento del volume d'affari »
- Gazzetta Ufficiale — D.L. 746/1983 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « I contribuenti, ad eccezione di quelli che hanno iniziato l'attivita' da un periodo inferiore a dodici mesi, hanno facolta' di assumere come ammontare di riferimento, in ciascun mese, quello dei corrispettivi delle esportazioni fatte nei dodici mesi precedenti »
Calculation assumptions
- You enter the exports and equivalent transactions that make up the ceiling, as recorded in the reference period.
- Turnover is that of the same period, leaving out goods in transit or in customs warehouses.
- Penalties and the correction of an overrun, the rules for the first three years of trading and the detailed make-up of the ceiling are not covered.
Go further
File it
The official form or forms to complete once you know the amount, explained field by field.
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
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.