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Vat – Value added tax – or Iva – Imposta sul Valore Aggiunto, in Italian language, is a consumption tax that applies to the supply of goods and services provided by entrepreneurs, professionals, or artists and on importations carried out by anyone. In some cases, also Intra-Communi

The tax rate of the corporate income tax (Ires) is 24 per cent.

Throughout the years, Italy has implemented several favourable tax regimes aimed at attracting foreign individuals or at attracting back individuals that, even though resident abroad, were previously Italian residents or citizens.

Analysis of the conditions to identify the residence for tax purposes for individuals