Italian VAT pro rata — deductible percentage and recoverable VAT
The deduction percentage is the ratio of supplies giving a right to deduct to those same supplies plus the year's exempt supplies. It is rounded up only if the decimal part exceeds five tenths: 72.5 % becomes 72 %, 72.51 % becomes 73 %.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — D.P.R. 633/1972 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La percentuale di detrazione e' arrotondata all'unita' superiore o inferiore a seconda che la parte decimale superi o meno i cinque decimi. »
Calculation assumptions
- The amounts are those of supplies made during the year, net of VAT.
- You classify the supplies left out of the calculation (sales of depreciable assets, incidental exempt supplies or those outside the core business…) and enter them in their own field: they do not change the percentage.
- The provisional percentage used in periodic returns, separate activities and later adjustment of the deduction are not covered.
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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.