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Calculating, settling and paying Italian VAT

The four 2026 rates — 22, 10, 5 and 4 % — and the scorporo that takes the taxable amount out of a VAT-inclusive total. Then the monthly or quarterly settlement, with the 500,000 and 800,000 euro thresholds and the 1 % interest, payment by F24 online only and the December advance. Read with the reserve of the consolidated VAT Act (Legislative Decree 10/2026). Two modules with case studies.

Foundational2 modules40 minFree course

2026 rules — verified on September 24, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Managing VAT in a small business· Step 2 of 11· Next step: Reporting Italian VAT through the year

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Say which transactions Italian VAT reaches and who collects it for the State
  • Place the standard rate and the three reduced rates, and know where the list of reduced-rate goods lives
  • Work from the taxable amount to the total, and back from a VAT-inclusive total by scorporo
  • Know which registers carry the figures that the periodic settlement will later add up
  • Read the 2026 rules with the reserve that the consolidated VAT Act imposes
  • Compute the result of a monthly or quarterly settlement, with credits and small debts carried over
  • Test whether a business may settle quarterly and what that choice costs
  • Place the payment deadlines of monthly, ordinary quarterly and special quarterly filers
  • Pay by F24 and compute the December advance with one of three methods
  • Keep the quarterly report of settlements apart from the payment itself

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 119 minFree — no accountRates, taxable amount and scorporoWhat you will be able to do
    • Say which transactions Italian VAT reaches and who collects it for the State
    • Place the standard rate and the three reduced rates, and know where the list of reduced-rate goods lives
    • Work from the taxable amount to the total, and back from a VAT-inclusive total by scorporo
    • Know which registers carry the figures that the periodic settlement will later add up
    • Read the 2026 rules with the reserve that the consolidated VAT Act imposes
    Read this module
  2. Module 221 minFree — no accountPeriodic settlement, F24 payment and the December advanceWhat you will be able to do
    • Compute the result of a monthly or quarterly settlement, with credits and small debts carried over
    • Test whether a business may settle quarterly and what that choice costs
    • Place the payment deadlines of monthly, ordinary quarterly and special quarterly filers
    • Pay by F24 and compute the December advance with one of three methods
    • Keep the quarterly report of settlements apart from the payment itself
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.