Italian VAT apportionment of retail takings (ventilazione dei corrispettivi)
Under ventilazione, a retailer records takings without splitting them by rate, then apportions them in proportion to purchases at each rate: if 60% of purchases are at 22%, 60% of takings are treated as taxed at 22%. The VAT in each share is then extracted from the VAT-inclusive amount.
2026 rules — verified on September 24, 2026Free, no account
Your result
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Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « In Italia l’aliquota ordinaria Iva è del 22%. »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 10%, per esempio per la fornitura di energia elettrica e del gas per usi domestici, i medicinali, gli interventi di recupero del patrimonio edilizio per specifici beni e servizi. »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 5%, per esempio per alcuni alimenti »
- Agenzia delle Entrate — fiche « Norme generali e aliquote » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 4%, per esempio per alimentari, bevande e prodotti agricoli »
Calculation assumptions
- Art. 24, third paragraph, of Presidential Decree 633/1972 as in force in 2026. The new consolidated VAT code applies from 1 January 2027.
- Which retailers may use it, which purchases count and the annual calculation with its adjustment are set by ministerial decree: the calculator applies the proportion to the amounts you enter, using the same basis for every rate.
- It does not check whether your business may use apportionment, and does not cover exempt or zero-rated sales, invoiced takings to be deducted, or the periodic VAT settlement.
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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.