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Italy Tax Information

22% IVA (standard)

IVA is 22% standard, 10% reduced, 5% and 4% super-reduced. Electronic invoicing mandatory.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in Italy

Partita IVA
Codice Fiscale
Client SDI code
Invoice number
IVA breakdown
Total

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

Vista fattura30 giorni60 giorniFine mese

Payment Methods in Italy

Bonifico bancarioPayPalCarta di creditoRiBa

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in Italy?

Italy has 22% IVA (standard). IVA is 22% standard, 10% reduced, 5% and 4% super-reduced. Electronic invoicing mandatory.

What payment methods are common for contractors in Italy?

Common payment methods in Italy include: Bonifico bancario, PayPal, Carta di credito, RiBa. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in Italy?

Your invoice should include: Partita IVA, Codice Fiscale, Client SDI code, Invoice number. For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

Is electronic invoicing mandatory?

Yes, fatturazione elettronica via SDI is mandatory for B2B and B2G.